Abstract :
This study aims to measure the ef ectiveness and contribution of hotel taxes toRegional Original Income in Bondowoso Regency in 2016 - 2020. The datausedare primary data, namely interviews and secondary data, namely targets andrealization of local revenue in Bondowoso Regency. The research method usedisa qualitative method using an analysis technique of ef ectiveness ratioandcontribution ratio. The results of the analysis show that the average level of hotel tax ef ectiveness from 2016 - 2020 is 112.63% with very ef ective criteria. Whilethe level of hotel tax contribution to Regional Original Income has an averageof 0.44% with very less criteria. Keywords: Ef ectiveness, Contribution, Hotel Tax