Abstrak

Motor vehicle tax is one of local taxes which is potential to increase province revenue for Yogyakarta Province. The purpose of this research is to knowing the effetivity and motor vehicle contribution to province revenue Yogyakarta Province.
Data gathered by interview and observation methods, as well as for discussion the data obtained was analyzed using Qualitative Descriptive Analysis.
The  research  showing  the  result  of  motor  vehicle  tax  revenue  in Yogyakarta Province are very effective with average percentage 103%, while motor  vehicle  tax  contributions  are  good  enough  with  average  percentage
36,41%. On the other side in effectiveness and contributions of motor vehicle tax
to Province Revenue mostly increase. This shows the Finance and Asset management Area Department of Yogyakarta Province are very well to treated the motor vehicle revenue.
This study has limitation, such as there is no special research by DPPKA Yogyakarta to exmine the existing problem in Yogyakarta Province. Based on the description is expected in the next years there are some research to optimize vehicle tax to Province Revenue which can be perceived benefits by the people of Yogyakarta Province.

Keywords : motor vehicle tax, local taxes, contribution