Abstract: Public policy has two main functions, namely budgeting and regulation. The same is the case with the Progressive Tax Policy for Two-Wheeled and Four-Wheeled Vehicles which is regulated in Provincial Regulation X Number 1 of 2011 which came into effect in 2012. This researcher uses descriptive qualitative research methods. Data collection procedures used by interview, observation, documentation. Data analysis was performed by reducing data, presenting data and summarizing conclusions.