IN SEARCH OF DIVINITY: PAVING THE PATH FOR SPIRITUAL TOURISM IN GARUT REGENCY, INDONESIA

: The tourism industry is projected to be the largest foreign exchange earner in Indonesia in 2019, surpassing the oil and gas, coal and palm oil sectors. There is a paradigm shift in tourism from "sun, sand and sea" to "serenity, sustainability and spirituality". The purpose of this study is to examine the conditions and potential of pilgrimage tourism in Garut Regency as part of spiritual tourism destinations. By using a qualitative approach, beside in-dept intervew conducted toward a number of key persons, observation was also carried out to obtain a clear picture of both tangible and intangible elements in the tourist attraction. The results showed that the potential of  pilgrimage tourist attractions in Garut Regency were considered very good, even though it had not significantly impact  in increasing local revenue (PAD). The strengths and weaknesses of this pilgrimage tourism were discussed comprehensively in this research. The output of this study had a major impact toward the tourism agency of Garut Regency, as a consideration for the tourism potential of Garut which is packed in ”Pesona Garut”. Keywords: pilgrimage tourism, spiritual tourism destinations, local revenue