ABSTRAK Hotel’s Tax is one of regional tax that picked by Dinas Pendapatan Daerah (Dipenda) Surakarta and giving contribution to Regional Genuine Yield (Pendapatan Asli Daerah/ PAD) Surakarta. This research aims to analyze Hotel’s Tax development and contribution toward Regional Genuine Yield and analyze the obstacle and Dinas Pendapatan Daerah (Dipenda) Surakarta effort to realize Hotel’s Tax during 2004-2006. To fulfill the purpose, the writer has analyzed to calculate the realization and Hotel’s tax contribution development toward Regional Genuine Yield and got interview to identify the obstacle factors and the Dinas Pendapatan Daerah (Dipenda) Surakarta effort in covering the obstacle. The result of this research shows that accepted hotel’s tax realization during 2004-2006 become increased, it is marked by the accepted Hotel’s Tax realization increased during the period. In addition, the results show the descending contribution that given by Hotel’s Tax toward Regional Genuine Yield Surakarta during research period. The contribution descend caused by increasing the total quantity each year, so in order to clarify although the realization Hotel’s Tax trend has increased but Hotel’s Tax contribute above Regional Genuine Yield has descended. The result of this research might be caused by several obstacle factors like the hotel entrepreneur doesn’t use preparation facture yet, and many limited quantity auditor to audit the tax object. To evercome this problem above Dinas Pendapatan Daerah (Dipenda) Surakarta has done many efforts to handle the obstacle, likes up-dating the data, socialize the regional regulation of Hotel’s Tax, and establish the audit team work. The result based on the writer recommend Dinas Pendapatan Daerah (Dipenda) Surakarta likes they should adding the total audit team work in addition to check and increase the tax duty obedience, do socialization more intensive about Hotel’s Tax regional regulation in order to the tax duty have good understanding until they can increase their obedience to fulfill their tax obligation.