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This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

The purpose of The purpose of this study is to evaluate and examine the influence of monetary turnover and income rotation on the yield on the assets (ROA) in food and beverage businesses listed on the stock exchange in Indonesia. (IDX). The subjects in the present research were factories in the Industrial Sector, Food and Beverage Division, enrolled on the Indonesian Securities Exchange. (2020-2022), totaling 18 companies. Based on H1, the financial turnover component from 2020 to 2022 has a significant and beneficial effecti oni Returni Oni Assetsi (ROA) ini foodi andi beveragei companiesi listedi oni thei IDX. Based on H2, the inventory turnover variable hasi ai significanti and beneficial effect on ROA in food and beverage companies listed on the IDX in 2020 and 2022. Based on H3, cashi turnoveri andi accountsi receivablei turnoveri havei ai goodi andi significanti effecti oni ROA ini foodi and beveragei companiesi listedi oni the IDX in 2020-2022.

The role of Human Capital Division is very influential in improving the employee performance Corporate Social Responsibility (CSR) of Head Office PT ANTAM Tbk South Jakarta. These significant results are based on investment in increasing employee skills, knowledge and experience which makes employees the capital or assets of a company which is the focus of improving employee performance. The purpose of this research is to find out the role of Human Capital Division in improving the employee performance Corporate Social Responsibility (CSR) of Head Office PT ANTAM Tbk South Jakarta. In this research, the author used a qualitative descriptive research method to develop a theory that was built when obtaining data in the field using data collection techniques in the form of observation, interviews and documentation. The research results show that increasing employee performance is a significant result of the role of the human capital division based on aspects of work quality, work quantity, task implementation and responsibility which are the focus of improving employee performance. The author's findings show that the emphasis on skills achieved through the recruitment process is the main thing. The human capital division ensures that the employees recruited have the skills necessary to make maximum contributions to the programs implemented by CSR. Increasing employee performance is achieved through various factors related to the role of the human capital division of PT ANTAM Tbk South Jakarta Head Office, such as providing training that is relevant to employee duties and responsibilities, not only increasing an employee's competency but also forming a strong foundation for increasing productivity. Regular evaluation also has a positive impact on improving employee performance, where there will be input and encouragement for each employee. This also makes employees open to each other so that communication is established well and loyalty is created between employees. Overall, this thesis confirms that the human capital division has an important role in improving employee performance. This is also formed from employees who are competent and willing to continue to improve their abilities and skills.