This study enlist empirical analysis and concentrates on some variables such as human capital, market shares, heritage sites income, tax, tourism growth and poverty level. Data of observation from the year 2007 to 2016 is extracted to find out the relationship of the variables. Upon examining the study, a yearly time series panel data from the period of 2007 to 2016 in Asian Countries were used. Models, methods or analysis such as Descriptive Statistic Analysis, Correlation of Variables, Random Effects Method, Fixed Effects Method and panel roots test. The Descriptive Statistic Analysis resulted mean and standard deviation for both tourism growth and poverty level based on variables. This empirical proof of this outcome has demonstrated that higher mean will result higher standard deviation and vice versa. On the other hand, Correlation of Variables showed positive and negative relationship between tourism growth and poverty level with their variables, all the relationship is according to the rule of thumb. For the Random and Fixed Effects Method the value of coefficient determined the positive or negative relationship between those variables to the tourism growth and poverty level. The stationary properties of the time series were performed with accordance to the Augmented Dickey Fuller (ADF) unit root test. The results extracted from ADF unit root test indicated that under intercept and intercept with trend for tourism growth, all variables at level seems to be stationary a significance of 1%. The same result appears under intercept with trend. Lastly, heritage sites has significant influence on tourism growth and poverty in Asian Countries.
