This research is using secondary data that obtained from East Java Statistic Center Office and Surabaya Taxation Department, started from 1991-2005, and then the data is analyzed by using multiple linier regression analysis through F test and t test. The conclusion of this research simultaneously shows the real relation of Inflation Level, Number of Entertainment Place, Income per Capita and number of Tax Collection to the Acceptance of Entertainment Tax in Surabaya with testing result F count = 14,185 >F table = 3,48 meanwhile partially, Inflation Level (XI) has no real influence to the Acceptance of Entertainment in Surabaya (Y)and it is shown from the value that obtained in which t count = -0, 045 < t table = 2,228 partial variable, number of Entertainment Place (X2) has real influence to The Acceptance of Entertainment Tax in Surabaya (Y) with result value t count =3,266 >t table = 2,228, Income per capita (X3) variable has real influence to the Acceptance of Entertainment in Surabaya (Y) and it is shown with value oft count = 5,725 > t table = 2,228 and Number of Tax Collection (X4) variable has no real influence to the Acceptance of Entertainment Tax in Surabaya (Y) and it is shown with the value of count = -0,457< t table = 2,228.