<p>Entertainment Tax is one of the potential sources of Local Own-Source Revenue in DKI Jakarta Province. DKI Jakarta is one of the most popular holiday destinations with various entertainment and tourist attractions. None the less in the last five years from 2015 to 2019, the entertainment tax revenue has not always exceeded the target. This research is conducted to find out the effectiveness rate from the entertainment tax and also the contribution rate from the entertainment tax to the local own-source revenue of DKI Jakarta. The purpose of this research is to find out what are the factors that caused the unachieved target of entertainment tax from the 2015 to 2019 period. This research is using the descriptive method. The data that is used in this research are primary data and secondary data. The data in this research obtained with interview method and documentation method. The technique of analysis that is used in this research is descriptive statistics, effectiveness analysis, and contribution analysis. The result of this research brings out that the effectiveness rate of tax entertainment collection is in the criteria “Very Effectiveâ€ even though the target was not exceeded in 2017 and 2018. The result of this research also shows that the contribution from entertainment tax to the local own-source revenue of DKI Jakarta is in the criteria “Very Lowâ€ of contribution. The suggestion recommended in this research is improving the cooperation between the tax officer and the related institutions, after that, the government needs to maximize and utilize the performance of limited human resources, and the government also needs to improve the data system regarding the taxpayer data. </p>