The contribution of regional taxes and regional retributions is very important in supporting the increase of local own source revenue (PAD). The enactment of regional autonomy, it provides an opportunity for the regional government to be creative in finding the sources of regional revenue especially PAD. The increasing of PAD every year will help the region in financing the development of the region. The purpose of this research is to know the influence of regional taxes and retributions partially and simultaneously on PAD in the regencies and cities in North Sumatra from year 2013 till 2016. The result shows that both regional taxes and retributions are positively have a partial significant effect on the local own source revenue. Moreover, regional taxes and retributions simultaneously have a significant effect on local own source revenue in North Sumatra by 87.9%. the result also shows that regional taxes are more dominant with the contribution of 60.6% whereas the regional retributions contribute 14.2%