Since imposed regional autonomy, any region should be able to manage their own region including financial aspect. Finance or revenue of a region, based on the local revenue, including taxes and retributions. Batu as a tourism city has the potential of high taxes and retributions, one of them is restaurant tax and parking retribution. Many mistakes over restaurant tax and parking retribution collection system, its needed collection system and internal control as well as good. This research aimed to analyze restaurant tax and parking retribution collection system and analyze internal control of the system. Research conducted at the Division of Revenue and the Division of Transportation Batu with descriptive method and case study approach. This research used first data and secondary data. Analytical technic used are descriptive. The findings show that system by the Division of Revenue has supported internal control, while system by the Division of Transportation hasn't supported internal control. This research recommends to research the new potention and repairing the system.