The current global market continues to experience changes, the better the company's performance, the greater the competitiveness that the company can achieve. It is then important to evaluate and analyze the company's business processes, then engineer part or all of the necessary business processes to improve performance. Business process reengineering is a series of activities carried out by a company to achieve its goals. These activities are organized in such a way that they can realize real business goals and produce value for customers. This research aims to (1) design a sustainable development strategy for the tourism industry, (2) develop a business process reengineering model in the tourism industry (3) analyze the competitive advantages of the tourism industry in increasing competitiveness. The research objective is to improve the performance of the tourism industry by identifying and implementing the changes needed to achieve better business goals through the Business Process Reengineering model. This research uses descriptive analytical research methods using primary and secondary data. Primary data was obtained through surveys and direct interviews with tourism industry players in Makassar City. Secondary data was obtained through literature study and statistical data related to the condition of the tourism industry. The results of this research found that the Makassar City tourism industry can grow and develop sustainably through the implementation of a business process reengineering model so that it can increase competitiveness, efficiency and service quality.