The City of Palu Regional Revenue Agency is a government agency that performs regional income and technical income monitoring, evaluation and reporting tasks in the area of public services, so that adequate resources and skills are required through systematic procedures. This research aims to establish Apparatus Capital production in Palu City Area Revenue Department. The foundation of this thesis is qualitative analysis of descriptive form. At the same time , research reviews, findings, interviews and reports are used to gather the results. In this analysis , the data used are secondary and primary data. Selection of informants in this sample use 5 informants who are deemed capable of analyzing the issues and are aware of them. Data processing also involves data compilation, data condensation, interpretation of data and conclusion drawing. According to Armstrong, the definition used consists of four indicators: preparation, teaching, growth and schooling. The findings showed that, if calculated from the four metrics, the production of equipment at the Regional Office of the City of Palu was good, as can be seen from the dimension of learning and teaching undertaken by the apparatus. However, it still does not go well and has to be addressed from the perspective of development and education