The objectives of this research are I) to evaluate the performance of Dinas Pendapatan Daerah Kabupaten Ogan llir based on Value For Money Concept, and 2) to analize and discuss what the benefit of application Value For Money at Dinas Pendapatan Daerah Kabupaten Ogan llir performance. Research finding has shown that performance from economic aspect in year 2005 and 2006 is economic, but, in yea…