Import tax is one of the state revenues under the responsibility of DJBC, which significantly contributes to total revenue in terms of customs and excise sector, standing at approximately 50.51%. In the previous 3-year of period from 2016 to 2018, this always rose; however, in 2019, there was a drop by 6.42% compared to 2018, which resulted in the optimization of import tax revenue unmerged with its target. This research aims to examine and analyse the effect of import tax revenue optimization on both COVID-19 and Dwelling Time as independent variables. This research was conducted by quantitative approach whereas primary data were collected by distributing a questionnaire using Google Form to 150 respondents consisted of importers and customs consultants. On the other hand, a literature review method through secondary information such as various books, journals and websites was also conducted. Furthermore, IBM SPSS 23.0 was used regarding statistic test to acquire validity, reliability, classical assumption test, T-test and R2value. The research result stated that partially, both COVID-19 and Dwelling Time had a significant negative effect on the optimization of import tax revenue. As COVID-19 pandemic has affected the entire economic activities worldwide, the growth of economic becomes negative. The government, on one hand, puts effort to curb the proliferation of COVID-19 and it is expected that vaccines will be distributed to society by the beginning of 2021. Another implication is the government’s attempt involves all stakeholders to synergize in order to decrease Dwelling Time, which finally results in the effort to optimize import tax revenue.