As part of the regions that share lands and boundaries, Sarawak-Malaysia and Kalimantan Barat-Indonesia have respective characteristics in the borderlands treatment. This paper aims to explore and compare the border areas between two nations, ranging from the borderlands profiles, (tourism) development and planning, and their opportunities. Besides, this paper also wants to highlight tourism development as one of the strategies. This paper uses documentary research to seek 'text and context' by narratively describing and compiling the documents. From the discussion, it can be seen that both regions have different characteristics of conditions and problems. For tourism development, different approaches are also 'colored' with timing, momentum, and priorities; as influenced and supported by the national plans. Tourism in the borderlands is the impetus in which each regions has already been aware of this potential because of the traction of informal flow, accessibility, supply, and demand. Furthermore, we argue that if tourism has exist at the first place, in the future, by its backward linkages, it will encourage more physical and economic development and cooperation between nations
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