Optimization and estimated tax restaurant to increasing performance development areas in the city serang, banten province, indonesia

This research aimed to analyze the optimal potential of restaurants and estimate tax for the next five years research method used is descriptive analysis method. The sampling technique used non-probability sampling (census). Data analysis techniques used tabulation. The results obtained from this research are 1). Potential tax of restaurant Rp. 25,923,405,600, -, 2). Estimated tax opportunities of restaurant tax by the year 2010 and 2011 are in 2012 Rp. 4,833,788,018, - in 2013 to Rp. 5,558,856,221, year 2014 Rp. 6,392,684,654, in 2015, Rp. 7,351,561,081, in 2016 Rp.8,454,295,244, and in 2017 Rp. 9,722,401,609