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This study aims to determine the growth, effectiveness, efficiency, and contribution of motor vehicle tax revenue inPalu city. Based on the results for over 5 years from 2011 to 2015, the growth of taxes on motor vehicles in the real is seen to rise annually but in percentage is fluctuated with the achievement of an average 13.39%. This is due to the lack of public awareness and cooperation of government about the importance of the tax itself. However the effectiveness of the motor vehicle tax in Palu indicates avery effective achievement with the average percentage of 109.17%.This is supported by the process of bothgood supervision and controls towards the motor vehicle tax collection in Palu. At the level of efficiency, the motor vehicle tax in Palu is categorized as efficient. This is caused by the amount of collection costs which only by 5% as well as the implementation of motor vehicle taxefficiency in Palu that has been done by government, especially by UPTD Palu which experiencing growth, and to the contribution rate of motor vehicle taxes in Palu which also experiencing good growth

ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DI KOTA PALU