Abstract: This study aims to investigate the implementation of Community-Based Tourism (CBT) through cross-cultural analysis, by focusing on two case studies: the Ang Sila community in Mueang Chonburi, Thailand, and the Kemutug Lor Tourism Village in Banyumas Regency, Indonesia. In this regard, the implementation of CBT is evaluated based on five main dimensions: political, economic, social, cultural, and environmental, following the approach proposed by Suansri. In addition, the outcome of this research is discussed in relation to Sustainable Development Goal (SDG) 11 established by the United Nations. The research methodology followed the qualitative multiple case study strategy, combining semi-structured in-depth interviews, focus group discussions, observations, and documentary research. Based on the outcomes, it can be argued that each site reaches sustainability goals through its own approach; while in the case of Thailand, the implementation of CBT relies on centralization backed up by Designated Areas for Sustainable Tourism Administration (DASTA), Indonesia's model implies village autonomy using the roles of community-based tourism groups (Pokdarwis) and village enterprise organizations (BUMDes).

Keywords: Community-Based Tourism (CBT), Cross-Cultural Analysis, Sustainable Development Goal 11 (United Nations), Governance Models, Qualitative Multiple Case Study, Rural Tourism, Local Institutions, Tourism Governance

Pages: 876-883