Background. Sustainable tourism development demands a balance between economic growth and nature conservation. Unfortunately, conservation funding in Indonesia is still heavily dependent on limited state budgets. The carbon offset mechanism emerged as an alternative to bridge the ecological responsibility of the tourism industry and the needs of environmental financing. Purpose. This normative legal research aims to examine the development of carbon laws and to formulate an ideal model for conservation tourism. Method. By examining various regulations, such as Law No. 10/2009 and Presidential Regulation No. 98/2021, an irony emerged: the legal basis for carbon economics already exists, but it has not been integrated into the tourism sector. This gap leads to norm vacancies, rule insynchronization, and weak implementation. Results. As a solution, this research proposes a "carbon tourism offset" model that includes sector-specific regulations, the establishment of specialized institutions, and transparent, accountable fund management mechanisms. Conclusion. A thorough legal reformulation is needed to transform carbon offsets into a sustainable financing engine that ensures the sustainability of the national tourism ecosystem.
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