Objective: This study intended to evaluate the relationship between patient safety culture and nurses’ attitudes towards incident reporting. Method: This cross-sectional study used cluster sampling at three public hospitals in Daerah Istimewa Yogyakarta (DIY) districts and continued with proportionate stratified random sampling on 400 nurses, including the head nurse, primary nurse/team leader, and charge nurse. Data were obtained through questionnaires. Result: There was a strong and significant relationship between patient safety culture and nurses’ attitudes toward incident reporting (r = 0.838; p = 0.005). Conclusion: Patient safety culture has an important role in nurses’ attitudes toward incident reporting. Hence, efforts to strengthen the patient safety culture could also improve nurses’ attitudes toward incident reporting. © 2019