This research aims to understand the policy implementation process from the aspects of communication, resources, disposition, and bureaucratic structure, as well as to analyze the factors that hinder the policy implementation process of the regional government's Regional Tourism Development Master Plan in developing the tourism sector at the Love Tree Beach tourist attraction, Pohuwato Regency. This research uses a qualitative approach with a descriptive research type. The data consists of primary data obtained through interviews with informants and observations as well as secondary data derived from document studies. The results of this research show that the implementation of policies from the communication aspect, namely the use of social media communication channels, is still not optimal, the resource aspect, namely human resources with a tourism education background, is still very lacking and material resources are experiencing funding cuts, the disposition aspect refers to The 2013 Regional Tourism Development Master Plan has not been revised and formal technical instructions have not been created, and finally the aspect of the bureaucratic structure which is divided into several sections responsible for tourism. Furthermore, the factors inhibiting policy implementation are the lack of cooperation between tourism managers and the relevant government, the facilities and infrastructure that need to be rehabilitated are limited by the budget, and the number of visits is less due to the lack of attraction for tourists.