The hotel tax is one of the potential local taxes for the receipt of regional original income in Palembang City. The problems raised in this study are: 1) How is the growth of hotel tax in Palembang during 2016-2018, (2) How effective is hotel tax receipts in Palembang city in 2018?. The results of this study show that the realization of hotel tax in 2016 is Rp.52.364.963.653, in 2017 the total…