Everyone tries in this case to work, nothing but hoping for income, the higher a person's income, the higher the level of welfare of his family members and the more needs and desires can be achieved. Thus today's community members are competing to increase their level of income. Therefore, the community is trying as optimally as possible to fulfill their needs and desires. In achieving these needs and desires, it is carried out with various businesses, such as working in the government sector, private companies, construction workers, farming, trading and other businesses. This study aims to determine and analyze effect of capital and labor on income in food restaurants. This type of research used is quantitative research. Population used for this study is restaurant entrepreneurs in DKI Jakarta Province. Sampling technique uses snowball technique. Hypothesis testing using partial (t) test. The results show that capital has a positive and significant effect on income in food restaurants. Labor has a positive and significant effect on income in food restaurants.