The purpose of this study is to examine the factors which have influencing to tax revenue optimizing from the source of individual income tax. Then, analyzing the implication of tax revenue on public welfare. The paper research is based on tax revenue data of 6 regions at Jakarta City (capital city of Indonesia) from the period of year 2010 to year 2014. Those secondary data was set in panel data, and then analyzed by multiple linear regression and simple linear regression method. Explanatory research method was used to explain the variables in research model. Variables in this paper are delinquent tax collection, individual income taxpayer, compliance of individual taxpayer, employment, individual income tax revenue, infrastructure development, education development and healthcare development. This paper result suggested that delinquent tax collection, number of individual taxpayerrs, compliance of individual taxpayers and employment; those variables are simultaneously and partially significant have impact on the individual income tax revenue. Then the individual income tax receipts has significant and positive impact on development of infrastructure, education and healthcare.