This study aims to analyse the influence of the tourism sector's Gross Regional Domestic Product (PDRB) contribution and the number of tourist visits on economic growth in Aceh Province. The data used covers the period 2005 to 2024 from 23 districts/cities in Aceh. The method used is panel regression analysis with a fixed effect approach, which was selected based on the Chow and Hausman tests to obtain the most accurate estimates. The results show that the number of tourist visits has a positive but insignificant relationship with economic growth, while the tourism sector's PDRB contribution has a negative but significant effect. On the other hand, the overall contribution of the tourism sector in the form of spending or investment shows a positive and significant influence on regional economic growth. These findings indicate that the quality of tourism sector spending plays a more important role in driving economic growth than simply increasing the number of tourist visits. This study provides important implications for the development of tourism strategies that focus on improving the quality of investment and tourist spending to accelerate economic growth in Aceh Province.