Gede Adistina Wira Saputra
Politeknik Negeri Bali

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Tourism Law Compliance: Evidence from Bali's Hotel Industry I Wayan Eka Santika; I Made Sujanayasa; Ni Nyoman Tri Thika Dewanthari; Gede Adistina Wira Saputra; A. Basir Mesbah
IJOLARES: Indonesian Journal of Law Research Vol. 4 No. 2 (2026): Indonesian Journal of Law Research
Publisher : CV Tirta Pustaka Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60153/ijolares.v4i2.377

Abstract

Tourism law compliance is essential for ensuring legal certainty, sustainable governance, and accountability within the hospitality industry. However, empirical evidence on multidimensional tourism law compliance among hotel operators, particularly across licensing, environmental, consumer, labour, tax, and sustainability obligations, remains limited in Indonesia. This study aims to measure tourism law compliance among hotels in Bali across six regulatory dimensions and examine the institutional factors associated with variations in compliance. A quantitative socio-legal design was employed using a structured questionnaire administered to three managerial respondents from each of 100 hotels across Denpasar, Badung, Gianyar, and Buleleng, with the hotel serving as the unit of analysis. Data were analyzed using descriptive statistics, Pearson correlation, and multiple linear regression. Significant predictors, β, p-values, and R² were reported. The findings reveal that the overall tourism law compliance score was high (M = 4.08; SD = 0.54). Licensing compliance (M = 4.35) and tax compliance (M = 4.25) recorded the highest levels of compliance, whereas sustainable tourism practices (M = 3.82) and environmental compliance (M = 3.85) showed comparatively lower performance. These findings indicate that hotels demonstrate stronger compliance with administrative legal obligations than with environmental and sustainability-oriented requirements. The study concludes that effective tourism law compliance is influenced not only by legal enforcement but also by organizational capacity, managerial commitment, and institutional governance. The findings indicate that compliance varies across regulatory dimensions, with stronger performance in administrative obligations than in environmental and sustainability-related practices.