<p><em>Groundwater tax is one type of local tax and contributes to Jambi City's Original Regional Revenue (PAD). Groundwater tax revenues in the 2018 – 2020 period did not reach the target in a row. This is one of the reasons behind this research. This study aims to determine the factors that cause groundwater tax revenue not to be achieved in Jambi City and to evaluate the implementation of its collection. Moreover, to know correctly the existing obstacles and strategies that should be applied to improve the performance of groundwater tax revenue in Jambi City.</em><em> </em><em>This type of research is applied research and using qualitative methods. The data obtained were sourced from interviews and documentation studies to BPPRD tax officials in Jambi City and academics. The researcher used the Purposive Sampling method in taking the sample. Meanwhile, to analyze the data, the researcher uses the Miles and Huberman model, which consists of four stages, namely Data Collection, Data Reduction, Data Display, and Conclusion Drawing/Verification.</em><em> </em><em>The results of the research are in terms of human resources, the obligation to serve and calculate is relatively easy and good, but there are still some things that need to be improved, such as a basic understanding of groundwater tax that has not been understood, causing a lack of innovation and creativity of employees in carrying out their duties. Then, for the collection system, registration still takes more time. Then, there has been no application of measuring instruments which makes the collection system not fully implement the official assessment. Overall it is considered not good because there is no application of water meters and other implementations that are still not effective. Recommendations from this research are the proper application of water meters for 2022 (according to the Jambi City BPPRD plan) and perform workload analysis.</em></p><p><strong><em>Keywords:</em></strong><em> Groundwater Tax, Human Resources, Collection System</em></p>