AbstractThis study aims to determine the factors that influence the number of domestic and foreign tourist visits and to measure the value of willingness to pay for the benefits of tourism objects in Banda Aceh by using the Travel Cost Method Approach. The type of data used is primary and secondary data. Primary data obtained by non-probability sampling, obtained as many as 30 domestic tourists and foreign tourists as many as 30 people, with the method of analysis of ordinary least square (OLS). Secondary data was obtained from the Central Statistics Agency, Tourism Office and other study literature. The results showed that for domestic tourists, the independent variables on travel costs, alternative costs, time costs, and income had signif...