ABSTRACT
The goal of a sustainable economy is to improve the quality of life with various aspects, starting from the use of economic factors based on sustainability, to ensure the distribution of development benefits between generations. Equality, diversity, inclusion participation and long-term goals are elements that are considered in the preparation of sustainable policy implementation, in accelerating economic growth in Indonesia which can be done with a leading sector approach to tourism, one of which is through a special economic area policy as a momentum for sectoral economic acceleration, therefore the formulation of the problem of research is to analyze the form of government efforts in realizing sustainable tourism through the tourism reinforcement sector and the determinant variables that determine sustainable tourism reinforcement, with the approach of economic growth theory, tourism sector revenue in this case tax as a momentum to open up opportunities for employment opportunities as wage income for the community.
