In this paper, the generalized gradient approximation method in density functional theory is adopted to calculate the GaN/ZnS heterojunction system with coexistence of Cu doping and point defects. The electronic structure, magnetic coupling mechanism and optical properties of each system are analyzed. It is shown by the research results that broader band gap width tuning (0.26–2.92 eV) can be achieved in the interface region of the Cu-doped GaN/ZnS heterojunction system. The magnetic sources of the system have two aspects, on the one hand, unpaired electrons are induced by cation vacancies to undergo spin polarization, thereby magnetic moments are contributed to the system, on the other hand, The GaN/ZnS heterojunction is induced by Cu doping to generate bound magnetic polarons, causing a magnetic phase transition in the system, and the total magnetic moment of the system is restricted by the concentration of bound magnetic polarons. In terms of optical properties, deep energy levels are introduced and hole-electron recombination centers are formed in the Cu-doped heterojunction system containing Ga vacancies. Compared with the non-magnetic heterojunction system, the magnetic heterojunction system exhibits a higher absorption intensity for visible light, and the redshift of its absorption spectrum is more pronounced. Furthermore, when the Cu-doped GaN/ZnS heterojunction system contains different vacancy defects, different conductive types can be achieved.