Pendapatan Asli Daerah (PAD) merupakan pendapatan terbesar Pemerintah Daerah. Salah satunya yaitu Kabupaten Lamongan. Adanya pandemi covid-19 ini penerimaan dan target Pajak Daerah Lamongan tidak optimal dan mengalami kenaikan dan penurunan pada setiap tahunnya. Penelitian ini bertujuan untuk Untuk Mengetahui tingat Efektivitas penerimaan Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lamongan pada masa Recovery Pandemi Covid-19. Metode dalam penelitian ini menggunakan metode deskriptif kualitatif. Dalam penelitian ini menggunakan data penerimaan pajak hiburan pada tahun 2019-2021. Analisis data menggunakan reduksi data sedangkan, untuk  validasi data menggunakan teknik triangulasi teknik, sumber, dan waktu. Hasil Penelitian (1) Tingkat Efektivitas Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 Tidak Efektif, (2) Tingkat Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 berada dalam kriteria “Sangat Kurang”.

The COVID-19 pandemic has brought about a great disruption in the value chain of businesses through the implementation of social and physical distancing policies, thereby affecting several aspects of Indonesian economy. One of the severely affected sectors is the tourism sector. To reduce the impact on tourism businesses, the government of Indonesia have provided them with an economic stimulus in the form of tax incentives. Thus, the current study investigated the impact of implementing tax incentives in the tourism sector from the post-COVID-19 pandemic standpoint. A descriptive qualitative research was conducted. Data were obtained from the Central Statistics Agency (BPS), the World Travel and Tourism Council (WWTC), the director-general of taxes, the articles on tax incentives in the tourism industry, as well as laws and regulations related to taxation and tourism. The analysis of data was done in three stages of analytical techniques – data collection, data reduction, and conclusion withdrawal. The results showed that the benefits of tax incentives for tourism businesses were to decrease in rates up to the exemption of income tax and to maintain the stability of the cash flow of tourism businesses. Furthermore, this policy will particularly help the businesses that have stopped operating either temporarily or permanently to get back on their feet. Keywords: tax incentives, tourism industry, COVID-19