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