Recently, the regional development in Indonesia needs much fund. The fund sources are from local own-sources, and one of them is from advertisement tax revenue. The objective of the research was to find out the contribution level of advertisement tax towards local revenue. Moreover, this research was also to identify the obstacles faced by local own-source revenue in Kulon Progo regency in 2013-2017 of the regional finance and asset office in collecting the advertisement tax, as well as the effort to reselove the obstacles, The research used descriptive qualitative and quantitative analysis method. The data collection technique was conducted with observation, documentation and interview technique. The data used are target and realization of regional revenues for 2013-2017. The object of the was research was the regional finance and asset office of Kulon Progo regency. The analysis result showed that the effectiveness level of advertisement tax in 2013-2017 was 109,73% in average and belonged to very effective criterior. The advertisement tax contribution towards local tax was 0,32% in towards local owm- source revenue in the last five years tended to decresase with small contribution presentage.