This research aims to find out institutional strengthening in the preparation of village regulations on the levy of tourist attractions in Botutonuo Beach, Kabila Bone District, Bone Bolango Regency. There are also methods in this study using qualitative approaches with efforts to make initial observations, interviews and documentation to help obtain accurate information from research informants. The results showed that institutional strengthening in the preparation of village regulations on tourist attraction levy in Botutonuo Beach Kabila Bone District bone bolango regency is quite good, as we can see based on (1) HUMAN RESOURCES development, namely botutonuo village government, Kabila Bone District Bone Bolango often participates in training and human resource development organized by the provincial office and district office in the framework of preparation training. Village Regulations. (2) Strengthening the Organization, namely the Botutonuo village government, has so far played an active role in carrying out every task and responsibility, especially in providing socialization and training to the community around the tourist attraction in terms of improving economic welfare through the utilization of existing tourist attraction locations (3) Institutional Reform, namely cooperation between the village government and the Village Consultative Agency has been very good, The Village Consultative Agency and village government officials are well aware of the importance of ensuring village rule-making must meet the principle of common interests.

Keywords : Institutional, Village Regulation, Levy, Tourism, Objects.