The purpose of this study ws knowing how the Taman Wisata Candi Borobudur manage the Borobudur temple as tourism object and cultural property and also finding out the performance of the PT Taman Wisata Candi Borobudur as the manager this temple. The study was a qualitative research and the location of this research was taken place at PT Taman Wisata Candi Borobudur, in Jl. Badrawati, Borobudur, Magelang, Central Java. The data were collected using interview technique and documentation technique.