This research aims to analyze the impact of tourism development on regional planning and poverty alleviation in the Bukit Lawang and Tangkahan tourist areas of Langkat Regency. Using a quantitative approach with associative methods, 150 respondents from local communities and regional officials were surveyed. Data were analyzed with Structural Equation Modeling (SEM) using SmartPLS software. The results indicate that while tourism development significantly influences regional planning, it does not directly contribute to poverty alleviation. Moreover, regional planning failed to mediate the relationship between tourism development and poverty reduction, likely due to bureaucratic inefficiencies and unequal resource distribution. The study suggests that while tourism holds potential for regional economic growth, its impact on poverty alleviation remains limited. Future research should explore additional variables, such as unemployment and social assistance, to better understand the factors that influence poverty reduction through tourism.