This study aims to determine the effectiveness of hotel and restaurant taxes and hotel and restaurant tax increase strategies. The research method used a survey method. The population was 341 taxpayers with a sample of 103 taxpayers in Tasikmalaya City. The analytical tool used is effectiveness analysis and SWOT analysis. The results showed that the effectiveness of hotel and restaurant tax included in the criteria is very effective. Meanwhile, to increase hotel and restaurant tax strategy that includes improving human resources, system improvements and improvements in determining the hotel and restaurant tax revenue targets.