Regional native income is revenue that is obtained by the region from
sources within its region that are collected based on region regulations by
applicable laws and regulations. The purpose of this study was to find out how the
procedure for receiving regional native income at the regional revenue service.
The analytical method used in this research is the study of literature by examining
national journals and international journals. The result of the study show that in
general the procedures for receiving PAD were by PERMENDAGRI no.59 of
2007 concerning regional financial management guidelines which included
functions, documents, and records used. The implementation system has been
implemented properly and declared to be by applicable regulations.