|This research is on how tourism sector can take part in improving District Owned Source Revenue (DOSR/Local Income/PAD) in Bandung and Jember districts. The reason behind the study is the fact that Indonesian National Income decreases more and more recently, as the result of ASEAN Economic Community implementation. In order to maintain a constant Total National Income, we have to seek other sectors that have higher potential to produce National Income, such as tourism sector. Many research have also focus on finding key drivers to increase DOSR. However, this research different in the methodology and nature of study. This research used mixed-method approach: First, quantitative method was done by survey, questionnaire and compile all data about DOSR, all data were processed by correlation and regression analysis to analyze how income from tourism sector impact DOSR. The result of which was found that the influence of the tourism income on DOSR was statistically significant in both districts. SWOT analysis was use to explore the result from survey of 180 respondents and make some interpretation. The research result shows seven key drivers in developing tourism sector in Bandung, and three key drivers in Jember.