The Special Economic Zone (SEZ) of the Tourism Zone, which embodies the growth and implementation of national economic development, has determined its area. This process will not be created if the development and management companies and residents do not cooperate. Fulfilling the economic rights of residents is a legal way of accountability for companies with rights and authorities. A firm form of responsibility is needed in obtaining legal certainty by residents. This research was conducted using a legal research method juridical-normative with a literature study. The study results show that the management company’s legal responsibility for the economic rights of residents in the Special Economic Zones (SEZ) for tourism in Indonesia has been regulated in the tourism legislation and not yet in the regulations SEZs. Criminal and civil sanctions are needed to provide firm legal obligations to building and managing companies for the welfare of citizens.