<![CDATA[This research is motivated by the decline in the number of active motorized vehicles that occurred 2024-2025, which resulted in a decline in Motor Vehicle Tax. The purpose of this study is to determine the effectiveness of Motor Vehicle Tax at the Banjarmasin 1 Regional Revenue Service Unit and to determine the contribution of Motor Vehicle Tax at the Banjarmasin 1 Regional Revenue Service Unit office to the realization of South Kalimantan’s Original Revenue. This study used qualitative methods with probability techniques, and data were collected through interviews and observations. The results indicate that the average effectiveness of the Banjarmasin 1 Regional Revenue Service Unit for the 2023- 2025 period was 104,65% categorized as “Very Effective”. However, the Motor Vehicle Tax at the Banjarmasin 1 Regional Government Unit for the 2023-2025period was categorized as “Less” in contributing to South Kalimantan’s Regional Original Revenue.It is concluded that Motor Vehicle Tax plays a role in increasing Regional Original Revenue. However since 2025, Motor Vehicle Tax has undergone changes with the introduction of the Motor Vehicle Tax Opsen under Law No. 1 of 2022. The Financial Relations between the Central Government and Regional Governments have prevented Motor Vehicle Tax from optimally increasing Regional Original Revenue.]]>
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