In 2011, subcategories accommodation activity accounted for Indonesia's GDP amounted to 214 022 billion, and continued to increase up to 258 161 billion in 2014. This phenomenon proves that subcategory accommodation activity has the potential to increase economic growth in Indonesia. This research uses explanatory quantitative method. The sample of this research were 32 provinces in Indonesia with observation period of 2010 until 2014. The results from this research showed that the number of accommodation establishments and/or room occupancy rate has partial effect and positive significant effect to GDP in 32 provinces in Indonesia simultaneously. An increasing number of accommodation establishment and occupancy rates partially and simultaneously will increase the GDP.