Abstract :
This research aims to determine the effectiveness of tax bleaching of twowheled motor vehicles increasing local original income. This research was conducted ar SAMSAT Manyar East Surabaya and the Regional Revenue Agency of East Java Province. The method used in this research in qualitative method. The data used are data on two-wheeled motor vehicle tax revenue for the 2015-2015 period, 2015-2019 target data, 2015-2019 realization period data and 2015-2019 accounts receivable data. Based on the results of the study showed that the increase in local revenue or
revenue has indeed been achieved but has not been effective because the targets and realization the measurement of effectiveness.