<![CDATA[Indonesia's potential in developing tourism industry is very promising. Main purpose in this research is to analyze the effect of several variable including number of hotel and number of tourist that possibly contribute in giving impact the increasing of tourism revenue by using multiple regression analysis during 2002-2014. The result showed that number of hotel has negative relationship but insignificant to the tourism revenue, in contrast, number of tourist has positive relationship and significant to the tourism revenue. The conclusion is that the increasing number of hotel cannot represent the increasing of revenue because society mostly neglect their responsibility in paying hotel tax to the state meanwhile it is one of the sources of tourism revenue. Furthermore, in order to enhance its revenue, government should point out the number of tourist as the driving force to increase the tourism revenue. Tourism object should be promoted even more and government could encourage it through improving infrastructure and funding.Keywords :Tourism, Tourism Revenue, Hotel, Tourist, Regression]]>
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