The International Tourist Levy (ITL) policy, implemented by the Bali government in 2023, aims to fund environmental conservation and the development of tourism infrastructure to ensure the sustainability of Bali's tourism industry. This study aims to explore the perceptions of international tourists regarding this policy and its impact on their decision to visit Bali. The research employs a qualitative approach, using in-depth interviews with five international tourists who visited Bali after the introduction of the ITL policy. The findings reveal that the majority of respondents support the policy, although there are concerns about the additional cost, particularly among tourists with limited budgets. Transparency in the management of the funds and clear allocation for environmental preservation were key points of concern. Support for the policy was especially strong among tourists who are aware of the importance of sustainability, although several respondents expressed the need for more detailed information on how the funds are used. The study suggests that the Bali government should enhance communication about the policy and ensure transparent fund usage to maintain tourist trust and support.
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