T The tourism sector has become a very promising source of foreign exchange. Indonesia is an archipelagic country where 60% of its territory is waters and has tourism potential in a large coastal area. The panoramic beauty of the Indonesian coast should be enjoyed by both local and foreign tourists. Parangtritis Beach is one of the various tourism icons in Jogja. Being one of the main destinations for tourists visiting Jogja. However, as the development of the provincial and local governments in the main aspect of natural tourism namely the beach has a direct impact on the beach which has long been the icon of Jogja city. The decrease in visitor level is due to limitations in activities in the coastal area, the tours offered are less attractive, etc. With some of these problems, Parangtritis Beach is no longer the number one beach tourism destination in Jogja. The average visitor who wants to enjoy the beach tourism in Jogja goes to Wonosari with a myriad of beaches available, for that there is a need for facilities and infrastructure to facilitate and accommodate the desires of visitors with the cultural potential approach of the city of Yogyakarta. This study uses a qualitative descriptive method with data collection methods which include observation, interviews and questionnaires. Data analysis methods, Problem Formulation Methods and Problem Solving Methods. Revitalization is the best solution to return Parangtritis Beach tourism visitors back to the positive path. The cultural value approach will make Parangtritis Beach again become the city icon of Yogyakarta which is actually carrying the concept of cultural tourism