This study investigates the impact of tourism attractions and accommodations on the growth of tourism output in Indonesia. Covering 33 provinces, the research utilizes data from the Central Bureau of Statistics (BPS) and the Directorate General of Fiscal Balance (DJPK) of Indonesia. Using the Generalized Least Squares (GLS) panel data regression model, the study evaluates the relationship between these variables and tourism output. The results reveal that all examined variables significantly influence tourism output growth. Tourism attractions contribute positively and significantly, indicating their vital role in enhancing tourism performance. Similarly, accommodations, proxied by hotels and restaurants, demonstrate a significant positive effect. Additionally, government spending on tourism shows a strong and positive impact on output growth. The study highlights the importance of investing in high-quality tourism attractions, strengthening the accommodation sector, and optimizing government budget allocations for tourism. These efforts are essential to improving the competitiveness of tourism destinations and maximizing their economic contributions, aligning with the RPJMN 2025–2029 and Indonesia’s Vision 2045.