The purpose of this study was: (1) to examine and analyze the strategies undertaken in the Sleman Regency in optimizing acceptance of retribution market. (2) To examine and analyze the barriers or obstacles faced by department of Sleman Regency Market in optimizing market tax revenues. (3) To examine and analyze the role of retribution market toward the Real Revenue Regional. This research is a qualitative descriptive study and for data collection used purposive sampling. Data collection methods was used interviews, observation, and documentation. Data analysis techniques was used in this study is data collection, data reduction, data presentation, and conclusion. Based on the results of this study can be concluded that the optimization strategy to increase market acceptance of retribution in Sleman Regency Office Market includes five indicators of expanding revenue base, strengthen the collection process, improve supervision, increase administrative efficiency and reduce the cost of collecting and increasing capacity through better planning. The most effective strategy is perceived BKPR implementation is done in the process of improving oversight. Strategies to strengthen the socialization process of voting to traders and technical guidance to the interpreter adoptee are still not effective. Retribution market has not been able to contribute high, both for retribution and local revenue. It is seen that the contribution to the market levies and local revenue is very less i.e. <10%.