Penerimaan pajak restoran dengan batasan omset yang ditentukan dalam kebijakan pajak restoran oleh pemerintah provinsi DKI Jakarta di dalam pelaksanaannya melalui sistem online tidak optimal berkontribusi terhadap pendapatan pajak daerah. Hasil penelitian menunjukkan evaluasi kebijakan pajak restoran dengan menggunakan teori evaluasi Dunn (2010) dan menerapkan mix method Cresswel (2016) ditemukan ketidakefektifan produktivitas pajak restoran terhadap penerimaan pajak daerah, pengawasan melalui sistem online tidak efisien terhadap kepatuhan wajib pajak dalam menyetorkan pajak restoran, penetapan batasan omset restoran yang dikenakan pajak dirasakan tidak adil bagi pelaku usaha restoran skala kecil, penetapan batasan omset yang dikenakan pajak tidak tepat terhadap perkembangan bisnis restoran saat ini dan di masa mendatang sehingga diperlukan rekonstruksi kebijakan batasan peredaran usaha pajak restoran melalui ekstensifikasi pajak dengan mengategorikan objek restoran berskala kecil dan berskala besar berdasarkan perhitungan perolehan omset atas perkembangan bisnis restoran guna merumuskan kembali batasan omset yang sesuai untuk dikenakan pajak restoran, dan memberikan fasilitas diskon tarif pajak bagi objek restoran berskala kecil sebagai upaya mengoptimalkan penggalian potensi penerimaan pajak restoran di DKI Jakarta.

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Restaurant tax revenue with the turnover limit specified in the restaurant tax policy by the DKI Jakarta provincial government in its implementation through the online system does not optimally contribute to local tax revenue. The results showed that the evaluation of restaurant tax policies using Dunn's (2010) evaluation theory and applying the Cresswel mix method (2016) found the ineffectiveness of restaurant tax productivity on local tax revenues, supervision through an online system was inefficient on taxpayer compliance in depositing restaurant taxes, setting limits restaurant turnover that is subject to tax is felt to be unfair for small-scale restaurant business actors, the determination of the turnover limit imposed on the tax is not appropriate for the current and future development of the restaurant business so that it is necessary to reconstruct the policy on limiting the circulation of restaurant tax business through tax extensification by categorizing large-scale restaurant objects. small and large scale based on the calculation of turnover gain on the development of the restaurant business in order to reformulate the appropriate turnover limit to be subject to restaurant tax, and provide tax rate discount facilities for restaurant objects with as a child as an effort to optimize the exploration of potential restaurant tax revenues in DKI Jakarta.