Tourism is a whole related elements which consist of tourists, tourist destinations, travel, industry and so on which are tourism activities. Based on the 2020-2024 National Medium-Term Development Plan, the tourism sector in Indonesia is a priority sector for national development in the economic sector and is one of the largest foreign exchange earners for Indonesia. In the development of the tourism sector, the City of Balikpapan has quite a lot of potential, considering that the topography of the City of Balikpapan is dominated by hills with a fairly extensive forest, making the City of Balikpapan as a tourist spot for protected forests and nature reserves (Balikpapan City Regional Medium-Term Development Plan 2016-2032). One of the protected forests in Balikpapan City is the Meranti Protected Forest, which is located in Karang Joang Village, precisely in Banyumas Village. The Meranti forest area has an area of about 70 hectares which is owned by the city government which was handed over to the Balikpapan Protected Forest Management Unit (KPHL) to be used as a tourist area. So that the main function of the area does not change, it is necessary to plan the use of protected areas as tourist areas. This study uses content analysis, comparative analysis, and triangulation based on applicable policies and regulations as well as existing conditions and best practices. The results of the study indicate that in planning the use of protected forests as tourist areas, it is necessary to pay attention to 5 principles, namely: the principle of conservation, the principle of education and creation, the principle of economics, the principle of control, and the principle of participation.