This research aim is to get empirical evidence the effect of local taxes, fees, profit enterprises and other on local government revenue performance. Sleman District, Kulon Progo District and Yogyakarta City get lower General Allocation Fund (GAF) in 2010. While General Allocation Fund for Bantul District was decrease in 2009. The research method is quantitative with secondary data from the Financial Statements for entire district and city in Yogyakarta Special Local. The research objects are Yogyakarta City, Sleman, Bantul, Kulon Progo, Gunung Kidul. Research result can be explained as follows. (1) local taxes has significant positive effect on local government financial performance; (2) Local retribution has no effect on local government financial performance; (3) Local Enterprises (BUMD) have no effect on local government financial performance; (4) Other authorized revenues has no effect on local government financial performance; (5) Own-source revenue has positive and significant effect on local government financial performance.