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The implementation of tax autonomy by the central and regional governments separately provides the flexibility to be more independent in tax arrangements in order to increase the income of each region. The objective of this research is to determine whether the West Java provincial government's application of  vehicle tax collection  is effective in increasing Regional Original Income (ROI) in West Java. The methodology used in this research is qualitative. Analysis of the data used is analysis by calculating the effectiveness of tax collection. The results of data analysis show that the efficiency of  vehicle tax collection has an impact on increasing local revenue in West Java.

Fakfak Regency is one of the autonomous regions located in the territory of West Papua Province. Normatively, this district is still classified as an area rich in potential economic resources. If the potential of these resources can be managed and utilized properly, it will certainly make a positive contribution to the increase of Regional Original Revenue. The Tourism sector is one of the potential and strategic sectors for Regional Original Revenue, because this sector is the main source of Regional Tax and Regional Levy revenue.This study aims to find out the amount of Revenue from the Tourism Sector of Fakfak Regency in the last 5 years, to find out the amount of Contribution of Tourism Sector Revenue to the Original Income of the Fakfak Regency Region, how the theory used in the Development of the Tourism Sector as one of the leading sectors for increasing Regional Original Income. The research method used is a qualitative research method. Based on the results of important research findings, in the last five years the tourism sector has received less attention from the local government of Fakfak district, but the tourism sector's revenue has increased every year.