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Tourism has long been considered as one of vital pillars in economic development. It has been an important choice for development in Indonesia, not excluding Bali. Bali Province has varied tourist attractions, which are predominantly based on the spirit of Hinduism. Alas Kedaton, as one of these tourist attractions, situated in Kukuh Village, is seen to be suitably developed as a spiritual tourism attraction. The name Alas Kedaton is derived from the word ‘alas’, which means jungle, and ‘kedaton’, which means the palace. This name suggests that this place is ‘the jungle where the King resides’. One of the kings who has chosen the Pura Dalem Kahyangan Kedaton as the residence is Sire Dalem. Hinduism views forest not only from its economic aspect, but also from religious point of view that has made it one of the sacred places. This is represented by the existence of temples around a forest. The Pura Dalem Kahyangan is believed to serve spiritual power, as means of avoiding all sorts of dangers, which is indicated by the image of Ganeca and the image of Durga Mahesasurawardani which is believed to provide protection and conquest. Those images are stored inside the Meru Pura, and have served as religious bond for Kukuh Village in a socio-religious bond. Religious tourism is a new trend as a higher quality tourism as it has been able to contribute to socio-cultural aspect with its unique traditions and customs as determinants of regional economic increase, providing employment opportunities, and improving people’s quality of life. Therefore, it is a strategic opportunity for the region to accelerate its economic development through spiritual …