<p>The Covid-19 pandemic resulted in a decrease in the realization of Hotel and Restaurant Tax in Sampang Regency. To achieve the tax target, BPPKAD must lower the tax target from the previous year. The purpose of writing this article is to find out the obstacles and strategies applied by the Sampang BPPKAD Revenue Sector in optimizing Hotel and Restaurant Tax. The results show that BPPKAD conducts socialization to increase taxpayer awareness, increase supervision by installing electronic devices, and invite OPD and outside the government to utilize hotel and restaurant facilities to increase economic turnover. The lack of cooperation and awareness of taxpayers is one of the obstacles experienced by BPPKAD.</p>