Shiva and Buddhism syncretism that occurred since the development of Hinduism and Buddhism in Indonesia brings its own impact on the existence of these two religions in Indonesia to this day. The concept of Pancasila that became the ideology of the Indonesian nation should be upheld above all the differences that animate the country of Indonesia. The unification of the concept of Shiva and Buddha makes tolerance between Hindus and Buddhists very well established in Indonesia, in Pura Pusering Jagat Panca Tirta in particular.The research showed that the background of tolerance between Hindus and Buddhists in Pura Pusering Jagat Panca Tirta is grouped into two, namely internal factors and external factors. The forms of tolerance that occur between Hindus and Buddhists in Pura Pusering Jagat Panca Tirta are ngayah, united in prayer, Buddhists wearing customary worship of Hindus, and worship each other symbol of these two religions. The implications of tolerance between Hindus and Buddhists that occurred at Pura Pusering Jagat Panca Tirta to the local Hindus are grouped into three, namely in terms of social, economic and educational aspects, where the three things are viewed from the point of view of Tri Hindu Framework.