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The Legal Configuration of Foreign Tourist Levies as an Instrument for Sustainable Tourism in Bali Abhiseka, I Gede Druvananda; Virlan Awanadi, I Gusti Agung; Wibawa Putra, Komang Satria; Edi Rusmana, I Putu; Syahnakri , Muhammad
Jurnal Kajian Pembaruan Hukum Vol. 6 No. 1 (2026): January-June
Publisher : University of Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jkph.v6i1.53706

Abstract

This study aims to analyse the implementation mechanism of the foreign tourist levy policy in Bali Province, compare Bali’s foreign tourist levy policy with similar policies in other countries, and examine strategies to optimise the policy to support sustainable tourism governance. This study employs normative legal research using statutory and comparative approaches. Legal materials were obtained through library research, consisting of legislation, academic journals, books, and relevant policy documents. The findings demonstrate that the implementation of the foreign tourist levy in Bali is supported by a strong legal foundation, including Law Number 15 of 2023 concerning Bali Province, Bali Provincial Regulation Number 6 of 2023, and Bali Governor Regulation Number 36 of 2023. The levy mechanism is implemented through an integrated digital payment system at the main entry points for foreign tourists, with funds allocated specifically to protect Balinese culture and the natural environment. Comparatively, Bali’s foreign tourist levy policy is similar to practices in Bhutan, Japan, Italy (Venice), and the Maldives, particularly in sustainable tourism principles, digitalised payment systems, and conservation-oriented fund management. Nevertheless, Bali possesses distinctive characteristics through the integration of local wisdom values and the active participation of indigenous communities in policy implementation. The optimisation strategy for the foreign tourist levy policy in Bali should therefore focus on regulatory harmonisation, transparent digital governance, institutional strengthening, and indigenous community participation. This study offers novelty by positioning the foreign tourist levy as an integrated legal governance mechanism that combines sustainable tourism principles, local wisdom, and digital governance within the framework of Bali’s regional autonomy. Accordingly, the policy functions not merely as a regional fiscal instrument but also as a legal instrument to promote culture-based and environmentally sustainable tourism governance.
Co-Authors Adie Wahyudi Oktavia Gama Anak Agung Ayu Intan Puspadewi Anak Agung Ayu Intan Puspadewi Anak Agung Ayu Ngurah Sri Rahayu Gorda Anak Agung Ayu Ngurah Tini Rusmini Gorda Anak Agung Ayu Ngurah Tini Rusmini Gorda Anggarini, Ni Kadek Listya Antari, Putu Eva Ditayani Apriliani, Ni Putu Mia Ardiana Reswari, Ni Putu Puja Aviva Monica Candra Dewi Bagus Gede Ari Rama Budiana, I Nyoman Davi, Nadine Kalina Dewa Ayu Putri Sukadana Erinda Fiskaria Jelahu Ernawati, Ni Luh Ezra Valentino Gibran Haryanto Putra Gadis Penta Listaryadi Gracia Magdalena Gusi Putu Lestara Permana Gusti Ayu Eviani Yuliantari I G. N. Oka Ariwangsa I Gede Agus Kurniawan I Gede Druvananda Abhiseka I Gede Yoga Bayu Priatama I Gusti Ayu Eviani Yuliantari I Gusti Ngurah Darma Paramartha I Nengah Dasi Astawa I Nengah Dasi Astawa I Nengah Dasi Astawa I Putu Edi Rusmana I Putu Ngurah Aldeva Wijaya Putra Intan Adhisti, Sagung Istri Kadek Januarsa Adi Sudharma Kadek Januarsa Adi Sudharma Kadek Julia Mahadewi Kenanga Asella Theresia Rasuh Laksmi, Kadek Wulandari Lely Anggreyni Jawak Made Dinda Saskara Putri Made Sinthia Sukmayanti Made Widya Dewi Wedayanti Maharani, Ni Komang Natasya Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Made Cahya Kirana Dewi Ni Made Tiara Chandradita Ni Nyoman Juwita Arsawati Ni Putu Gita Dewi Naraswari Putri Sumartono Ni Putu Sawitri Nandari Novran Aleksander Wowiling Nurisa Petrus Kanisius I Kadek Hengky Adi Putra Prasada, Dewa Krisna Putra, Made Satria Pramanda Putri, Kesari Pringga Juwita Sedana Putu Adelya Agatha Putri Putu Ardi Kumara Putu Gede Dharma Putra Pratama Putu Pande Ayu Sintya Mahadewi Rama, Bagus Gede Ari Rizki, I Putu Ayanda Sukadana, Dewa Ayu Putri Syahnakri , Muhammad Virlan Awanadi, I Gusti Agung Wayan Agitha Reliadewi Widya Egi Pradnyani Widya Rahayu Yustiani, Dwi