This research aims to determine the level of effectiveness of rural and urban land and building tax revenues in Madiun Regency in the period 2018-2022 and to determine the contribution of rural and urban land and building tax revenues to Original Regional Income in Madiun Regency in the period 2018-2022 . The method used in this research is a quantitative method which is carried out by collecting data using observation techniques, interview techniques and documentation. The research results show that the level of effectiveness of Rural and Urban Land and Building Tax revenue in Madiun Regency is at a very effective level. The contribution of Rural and Urban Land and Building Tax in 2018-2022 to Madiun Regency's Original Regional Income is still relatively low because it is in the very low criteria.