<![CDATA[Rapid tourism development in Bali has significantly increased the economic value of land and property in major tourism areas. This transformation creates important questions concerning the distribution of property-related tax burdens between large tourism investors and local landowners. This article examines property taxation in Bali from the perspective of tax justice. Using normative juridical and policy analysis, the study evaluates land and building taxation, property valuation, tourism development, and local government revenue mechanisms. The article argues that rising property values associated with tourism development may generate fiscal benefits for local governments while simultaneously increasing tax burdens for residents whose incomes have not increased proportionately. Conversely, large tourism enterprises may possess greater economic capacity and administrative resources to manage their tax obligations. The study proposes a property tax justice framework based on ability to pay, progressive valuation, transparency in assessment, protection of vulnerable landowners, and appropriate taxation of high-value tourism properties. Particular attention is given to the relationship between tourism-driven land appreciation and local residents' capacity to meet property tax obligations. The article concludes that Bali's property tax system should account for the unequal distribution of economic benefits arising from tourism development and protect local residents from disproportionate fiscal pressure.]]>
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