ABSTRACT This study aims to analyze the potential of local taxes in Jambi City. This research is a kind of quantitative descriptive research by explaining and analyzing the data that has been obtained. The data used is data on the Jambi City Gross Regional Domestic Product (GRDP) from 2012-2016. The results showed that the GRDP of Jambi City increased every year, and all sectors also experienced an increase except the mining sector. The highest GRDP is in the free and retail trade category, while the lowest GRDP is in the category of electricity and gas procurement. The results of the Klassen Typology Analysis show that GRDP is grouped into 2 (two) sectors, namely the leading sector and underdeveloped sector. Sectors included in the underdeveloped sector are the Agriculture, Forestry, Fisheries and Mining and Excavation sectors. While other sectors are included in the leading sector. Jambi City regional taxes always increase each year based on 2012-2016 tax revenue data. The highest tax is obtained from street lighting tax, BPHTB, and restaurant tax. Keywords: Local Tax, PDRB, Potency. ABSTRAK Penelitian bertujuan untuk melakukan analisis adanya potensi pajak daerah di Kota Jambi. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menjelaskan dan menganalisis data-data yang telah diperoleh. Untuk melakukan penelitian ini, digunakan data Produk Domestik Regional Bruto (PDRB) Kota Jambi dari tahun 2012-2016. Hasil penelitian menunjukkan bahwa PDRB Kota Jambi mengalami kenaikan setiap tahunnya, dan semua sektor juga mengalami kenaikan kecuali sektor pertambangan. PDRB tertinggi berada pada kategori perdagangan bebas dan eceran, sedangkan PDRB terendah berada pada kategori pengadaan listrik dan gas. Hasil Analisis Tipologi Klassen menunjukkan bahwa PDRB terkelompok menjadi 2 (dua) sektor, yaitu sektor unggulan dan sektor terbelakang. Sektor yang termasuk dalam sektor terbelakang adalah sektor Pertanian, Kehutanan, Perikanan serta sektor Pertambangan dan Penggalian. Sedangkan sektor yang lain masuk dalam sektor unggulan. Pajak daerah Kota Jambi selalu mengalami kenaikan tiap tahunnya berdasarkan pada data penerimaan pajak tahun 2012-2016. Pajak tertinggi diperoleh dari pajak penerangan jalan, BPHTB, dan pajak restoran. Kata kunci : Pajak Daerah, PDRB, Potensi.
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