: There various ways conducted by government for the welfare of its people, one of them is to seek capital from the community itself and return it to the community as well. While on the other hand the services to the taxpayersprovided by the government, sometimes less maximum. Thus, it is necessary to investigate the public services to hotel taxpayersas well as the resisting factor in supporting public services. The research method used qualitative research with the types and sources of data included primary and secondary data. The collection of data through observation, interviews, and documentation. The research instrument includedthe researchers themselves, interview, and field notes, purposive sampling technique including sampling, and informants of government officials in the public Revenue agency. The validity of the data used triangulation techniques. Analysis was by reduction, presentation, and conclusionswithdrawing. Batu's Local Revenue Agency (DISPENDA) has conducted its services to the taxpayer well in accordance with Regulation No. 25 of 2009 on Public Service. The supporting factors included: good communication has been done, the ability of service personnels were good. Meanwhile the resisting factors included: inadequatefacilities, infrastructure and operating facilities as obliged byRegulation No. 25 of 2009 on Public Service.
Keywords: Taxes, Public Services, Local Revenue