<p align="center"><strong>ABSTRACT</strong><strong></strong></p><p><strong><em> </em></strong></p><p><strong><em> </em></strong></p><p><em>The purpose of this research (1) Realization of the achievement of the target of hotel tax revenues in Jambi City in 2016 to 2020. (2) The contribution of Hotel Tax  to Jambi City Local Own-Source Revenues in 2016 to 2020. (3) The factors that lead to not achieving the target of tax revenue hotels in Jambi City in 2016 - 2020.</em></p><p><em> </em></p><p><em>This research was conducted at the Jambi City Regional Tax Revenue and Contribution Agency during May 2021. It is a descriptive study and the data used in this study are primary and secondary data. Data obtained by interview and documentation. The analysis technique used is descriptive statistical analysis, target achievement analysis and contribution analysis.</em></p><p><em> </em></p><p><em>The results of this research indicate that (1) the realization of hotel tax revenue in Jambi City in 2016 and 2017 the realization of hotel tax revenue did not reach the target with a percentage of 91.04% and 85.31%, reaching the target in 2018 and 2019 with a percentage of 116.39% and 123.79%, then in 2020 it did not reach the target with a percentage of 91.45%. (2) The contribution of hotel taxes to the local own-source  revenues of Jambi City in 2016 to 2020 is fluctuated, namely in 2016 hotel taxes contributed 3.32%, in 2017 contributed 2.53%, in 2018 contributed 3.77% , in 2019 contributed 4.44% and in 2020 contributed 3.08%. With an average contribution of 3.43%, the value of this percentage includes the criteria of very under-contributing. (3) The non-achievement of the hotel tax revenue target in Jambi City in 2016 - 2020 was caused by several factors This was due to several factors such as the lack of awareness of taxpayers,</em> <em>lack of human resources who are given responsibility for managing hotel taxes at the Jambi City Regional Tax and Retribution Management Agency office,</em> <em>the number of hotel business that close their business or renovate the land and the hotel buildings so the taxpayer are reduced, decrease in tourist visits and central government policies due to the Covid-19 pandemic, and the pace of economic growth is declining</em><em>.</em></p><p><em> </em></p><p><em>Keywords: Hotel Tax, Local Own-Source Revenue</em></p><p align="center"><strong> </strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong> </strong></p><p> </p><p> </p>