Background: Tourism is one of the prominent industry that has a capability to generate handsome income for developed as well as developing countries. However, the study to investigate specifically the perception of local residents towards tourism is still lacking. The perception of the locals is important since it could determine the extent of their support for tourism development. Plus, previous research found that male residents are more support better towards the tourism development. Thus, this factor is adapted as well in this study to examine whether this gender may influence to the tourism industry. 2) Methods: This study used Structural Equation Modeling (SEM) technique for determining the structural estimates between constructs. 3) Results: The respondents agree that positive perception, negative perception and tourism impact has a significant impact on support for tourism development in which has been recognized as Social Exchange Theory model. Moreover, the finding also revealed that gender has a potential to moderates the causal effect of tourism impact on tourism development. 4) Conclusion: The resident understand the tourism sector could strengthen economic nation but they also want the natural resources should be protected.