This research aims to determine the effectiveness of tourism retribution in district of Bantul. The object of this research is tourism retribution in Parangtritis beach. And the subject of this research consist of internal tourism managers and external steakholders involved in this research. This research is a descriptive exploratory. Based on the analysis conducted, the results of this research is the effectiveness of the tourism retribution, ineffectiveness on retribution system, and efforts to increase internal control on tourism retribution system.