The research is to analyze the influence of the number of visitor, number of tourism sites and restaurant to the regional income in tourism sector in Special Region of Yogyakarta (DIY) 2011-2016. The population wich served as the object in this research was the regencies in the DIY. The data used was secondary data collected from the Central Bureau of Statistics and Tourism Departement DIY. The data was analyzed by panel data analysis with fixed effect model. Based on the analysis in this research, it was concluded that the variables of the number of visitor, number of of tourism and restaurants significant influenced to the regional income in tourism sector in DIY.