This research aims to measure the effectiveness and contribution of the Motor Vehicle Fuel Tax (PBB-KB) collection to the Locally-Generated Revenue (PAD) of Banjarbaru City. A descriptive quantitative method was employed, utilizing secondary data—specifically the targets and realized revenues for PBB-KB and Banjarbaru City's PAD for the 2021–2026 period—obtained from the South Kalimantan Provincial Regional Revenue Agency (BAPENDA). The data were analyzed using effectiveness and contribution ratio formulas. The results indicate that PBB-KB collection in Banjarbaru City during the 2021–2025 period was highly effective, with effectiveness rates consistently exceeding 100%: 102.52% in 2021, 109.25% in 2022, 111.45% in 2023, 113.23% in 2024, and 118.58% in 2025. The 67.53% achievement rate recorded for 2026 (classified as less effective) is attributed to the use of current-year data that does not yet reflect the final outcome. Factors supporting this effectiveness include collection via fuel supply business entities acting as tax collectors, collaboration between BAPENDA and fuel suppliers, periodic monitoring, and service digitalization. The study's implications underscore the importance of BAPENDA continuing to enhance monitoring, coordination, and the use of information technology to anticipate challenges—such as fluctuations in consumption and fuel price changes—thereby optimizing the contribution of PBB-KB to PAD.

Keywords: Tax Collection, Motor Vehicle Fuel Tax, Locally-Generated Revenue