One of Indonesia's economic sectors is tourism. If it Indonesia can manage tourism sector with right paradigm and best in practice, it will help the government to increase the foreign exchange to fight proverty problem. This article describes and analyzes tourism development concept based on asset perspective to solve poverty especially in tourism destination. The asset perspective in development theory is based on de Soto (2000) and Sherraden (2006) conception. This article tries to implement the asset perspective in tourism development, especially in community-based tourism. The authors also show the differences between old and new paradigm, income and asset perspective.