<p><em>Hotel and restaurant taxes are a type of regional tax that has potential to support regional income in the city of Padang. Examination of Hotel and restaurant taxes is an effort of the Regional Gevernment in exploring and optimizing sources of regional revenue. This study was conducted to explain and describe the process of regional tax audits at the Padang City Regional Revenue Agency and to determine the effect of the hotel and restaurant tax audits on regional revenues. This research was conducted through a qualitative approach with data collection techniques through in-depth interviews. The result of this study indicate that hotel and restaurant tax audits have been carried out according to standard procedures. The existence of a hotel and restaurant tax audit has a positive impact on increasing the realization of hotel and restaurant tax revenues at the Padang City Regional Revenue Agency.</em></p>