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This study aims to determine the effectiveness of the progressive tax of four-wheeled motor vehicles in increasing local revenue at the Samsat Makassar 1 Selatan Selatan office. Types of this research is comparative descriptive analysis, which is a comparative analysis, which is done by comparing the existence of one or more variables in two or more different samples, or different times. After analyzing the UPT / Samsat Region of South Makassar 1, it was concluded that Progressive Tax Revenue from Four Wheeled Vehicles has been very effective and has had a very significant impact on Regional Original Revenues in the period 2016 to 2018, because it was known in 2016 the level of progressive tax revenue of 0.01% of PAD, and has increased in revenue of 0.34%, in 2017 and then in 2018 there was significant increasing from the previous year of 2.93%

Efektivitas Penerimaan Pajak Progresif Kendaraan Bermotor Roda Empat Terhadap Peningkatan Pendapatan Asli Daerah