Abstract :
This study aims to determine the Mechanism of Progressive Tax Calculation and Recording of Four Wheel Vehicles and Tax Receipts of Four Wheeled Motor Vehicles. This research uses descriptive qualitative analysis method in which the
data taken is an annual result from the Joint Office of Samsat Kedung Cowek, North Surabaya. The results of the study revealed that the revenue of the Progressive Tax of Four Wheel Vehicles in 2018 was Rp. 9,022,509,900 higher
than in 2019 which was Rp. 8,074,925,900 or decreased by Rp. 947,584,000. amounting to Rp 301,836,252,441 higher than in 2018 amounting to Rp 291,449,960,932 or an increase of Rp 10,386,291.509.