This paper describes the consequences of the decentralization policy in Indonesia as the form of tourism affairs division is implemented by the Government of Sleman regency. The underlying theory of the division's affairs tourism is an area with a devision of power sharing approach, tourism affairs can not be carried out only by the local governments themselves have a limited capacity of local governments that need co-operation with the private sector and the community, affairs tourism in Sleman formally implemented fairly well but still have some threaties, an alternative solution to the constraints of using collaborative governance mode.