<p><em>This </em><em>research aims to find out (1) To find out how effective the restaurant tax on the receipt of The Original Revenue of Bekasi City In 2015-2019. (2) To find out how the restaurant tax contribution to PAD Bekasi</em><em> City in 2015-2019. (3) Optimization efforts made by the local government in the collection of restaurant tax in Bekasi City.This research </em><em>use descriptive research conducted at the Regional Revenue Agency of Bekasi City. The data used in the research are primary data and secondary data. Data is obtained by library study methods, interviews, and documents. Data analysis techniques used, namely descriptive analysis and effectiveness analysis.The results of this </em><em>research showed that (1) The effectiveness of the Bekasi City restaurant tax decreased in the last two years, namely in 2018 and 2019 with quite effective criteria</em><em>. (2) The contribution of restaurant tax to </em><em>Bekasi City PAD is on the criteria of less contribution.  (3) There are optimization efforts that Bapenda has done to optimize restaurant tax revenue.</em></p><p> </p>