Indonesia is a country full of natural resources. However, as time goes by, the available natural resources is getting contaminated more and are even possible to vanish because of the growing population. Therefore, it results in natural resources pollution. One of them is the water resource as it happens in Panjatan Sub district in which most of the people use well water even drill water having poor physical characteristics such as yellowish color, and bad smell. This research aims to analyze the willingness to pay toward the provision of water services (PDAM) in Panjatan Sub district, Kulon Progo Regency. The bound variable was the willingness to pay while for free variable were income, the number of family members, and education. The total number of respondents was 100 people selected using the Accidental Sampling method. The research used open-ended questions CVM, and multiple linear regressions. As a result, the value of the willingness to pay toward the provision of water services (PDAM) is Rp. 35. 850,-. Meanwhile, the free variable (income, the number of the family members, and education) has a positive and significant toward the willingness to pay.