Retribution is a contribution which paid because use some service or receive special permit that given by goverment to individuals or organisation. Retribution consist of public service, business service and permission. This research aims to (i)describe and analyze the impact number of tourism object to retribution Daerah Istimewa Yogyakarta area (ii)describe and analyze the impact number of tourist to retribution Daerah Istimewa yogyakarta area (iii)describe and analyze the impact of PDRB to retribution Daerah Istimewa yogyakarta area. The purpose of this research is accomplished by a method of Analysis Models used are data with Fixed approaches penel Effect Model (FEM), using data time series for fourteen (2001-2014) and data cross section as much as 5 country/city of Daerah Istimewa Yogyakarta. From analysis known that variable number of tourism object has no effect to retribution area, the number of tourist impact negatiffely to retribution area, and PDRB impact positifely and significant to retribution area in Daerah Istimewa Yogyakarta.