Yogyakarta. The COVID-19 pandemic, which has hit almost all parts of the world, is one of the factors causing the decline in the number of tourist visits and hotel stays in the Special Region of Yogyakarta. According to data from the Central Statistics Agency of DIY Province in 2021, in its report, it said that in general the number of guests who came to stay at hotels in 2020 had decreased compared to the previous year. The purpose of this study was to determine the impact of covid-19 on hotel room occupancy rates through the number of tourist visits to D.I. Yogyakarta. This study uses quantitative methods, with a simple regression model path analysis to measure how much influence the independent variable has on the dependent variable through the intervening variable. The data collection method is observation and literature by taking data samples through secondary data from other parties. The results of this study indicate that COVID-19 directly and significantly affects the number of tourist visits and the occupancy rate of hotel rooms in D.I. Yogyakarta. However, covid-19 indirectly through the number of tourists does not have a significant influence on the occupancy rate of hotel rooms in D.I. Yogyakarta.