Abstract The proposition offered is a gap due to the absence of integration of social capital at micro- and macro levels. So that this reality has an impact on not optimal motor vehicle tax payments. Therefore, this study emphasizes the importance of integrating social capital at micro (actor) level and macro (structure) level in order to optimize regional revenue from vehicle tax. This research is a qualitative approach. The research was conducted in 4 (four) districts and one city in South Sulawesi province. It was conducted from January 2019 to May 2020. The results show that the strategy of social capital management in increase obedient for vehicle taxpayer shows that the elements of social capital, namely: network; trust; values, norms and social sanction; cooperation and reciprocal relations still exist in the duality of agents structural and structures in social practices continually in routine. Hence, there is a disintegration of the meaning of agents to the implementation of elements of social capital.