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The Justice Implications of Bali's Tourism Tax Policy: Assessing Whether Tourism Revenue Benefits Local Communities in Bali Made Mahatma Arya Putra
Indonesian Tourism Justice Review Vol. 3 No. 1 (2026): March, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/mgabjq92

Tourism taxation is increasingly used by governments to finance destination management, cultural preservation, and environmental protection. In Bali, tourism-related taxation generates substantial public revenue, yet questions remain regarding whether the economic benefits of tourism are equitably redistributed to communities that bear the social and environmental costs of intensive tourism activity. This article examines the justice implications of Bali's tourism tax policy, focusing on the distribution and utilization of tourism-related public revenue for local communities. Using normative juridical analysis supported by policy and institutional analysis, the study examines the legal framework governing tourism taxation, local fiscal authority, public revenue allocation, and community participation. The article argues that the effectiveness of tourism taxation should not be assessed solely by revenue generation but also by its distributive consequences for destination communities. Particular attention is given to the extent to which tourism-related revenue supports public infrastructure, environmental management, cultural preservation, and community welfare. The study proposes a tourism fiscal justice framework based on transparency, participatory budgeting, territorial redistribution, and measurable community benefits. Such a framework would strengthen accountability in tourism governance while ensuring that communities hosting tourism activities receive tangible benefits from the economic value generated within their territories. The research contributes to debates on fiscal justice and sustainable tourism governance in Indonesia.

Regulating Short-Term Rentals in Bali: A Tourism Justice Analysis of Housing Affordability and Local Residents' Rights I Wayan Agung Krisna
Indonesian Tourism Justice Review Vol. 3 No. 1 (2026): March, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/391rym67

The rapid growth of short-term rental accommodation has transformed residential areas in Bali into increasingly commercialized tourism spaces. While digital platforms and short-term rentals create income opportunities for property owners and expand accommodation choices for visitors, they may also contribute to rising housing costs, reduced long-term rental supply, and displacement of local residents. This article examines short-term rental regulation in Bali from a tourism justice perspective. Using normative juridical research and policy analysis, the study evaluates tourism licensing, land-use regulation, housing protection, local government authority, and platform-based accommodation governance. The article argues that tourism regulation should account for the cumulative impact of short-term rentals on residents' access to affordable and adequate housing. Unregulated conversion of residential properties into tourist accommodation may transfer the social costs of tourism onto local communities while concentrating commercial benefits among property owners and tourism platforms. The study proposes a regulatory framework combining licensing, zoning, registration, taxation, occupancy limits, and transparent platform reporting. Regulation should distinguish between community-based home sharing and large-scale commercial short-term rental operations. A housing justice approach would allow Bali to retain the economic benefits of tourism while preventing excessive commercialization from undermining residents' ability to live in and remain within their communities.

The Legal Consequences of Tourism Development Moratorium Policies in Bali: Balancing Investment, Environmental Protection, and Community Rights Jerico Pamungkas
Indonesian Tourism Justice Review Vol. 3 No. 1 (2026): March, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/esnxab25

Tourism development moratoriums represent an increasingly important policy instrument for destinations experiencing environmental pressure, infrastructure constraints, and rapid commercialization. In Bali, restrictions on new tourism development raise complex questions concerning the balance between investment interests, environmental sustainability, and the rights of local communities. This article examines the legal and distributive consequences of tourism development moratorium policies in Bali. Using normative juridical and policy analysis, the study evaluates the legal basis, institutional authority, implementation mechanisms, and social consequences of tourism development restrictions. The research argues that a moratorium should not be understood merely as an investment-control mechanism but as a potential instrument of environmental and social justice. Its legitimacy depends on transparent criteria, consistent enforcement, protection against selective exemptions, and meaningful participation by affected communities. The article proposes a justice-based framework for tourism moratorium policies incorporating environmental carrying capacity, community interests, regulatory transparency, and equitable treatment of investors and residents. Particular attention is given to whether restrictions effectively reduce tourism-related pressure or merely redirect investment toward less regulated areas. The study concludes that carefully designed moratorium policies can support sustainable tourism governance when they are implemented as part of a broader destination management strategy rather than as temporary administrative restrictions.

Tourism Zoning Policies in the Mandalika Special Economic Zone: Examining Community Land Rights and Distributive Justice Surya Agus Salim; Rossa Putri Agustina
Indonesian Tourism Justice Review Vol. 3 No. 1 (2026): March, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/dape4b51

The development of the Mandalika Special Economic Zone has positioned Central Lombok as a major destination for international tourism and investment. However, large-scale tourism development may generate tensions concerning land access, relocation, compensation, and the distribution of economic benefits among local communities. This article examines tourism zoning policies within the Mandalika Special Economic Zone from the perspective of community land rights and distributive justice. Using normative juridical research and policy analysis, the study analyzes land governance, special economic zone regulation, tourism planning, community participation, and compensation mechanisms. The article argues that the designation of tourism zones can produce significant distributive consequences when communities experience restrictions on land use while investors gain enhanced development opportunities. Justice therefore requires more than formal legality of zoning decisions; it requires meaningful participation, transparent land acquisition processes, adequate compensation, livelihood restoration, and equitable access to tourism-generated benefits. The study proposes a tourism zoning justice framework that integrates community rights into spatial planning and investment governance. Such a framework would strengthen accountability in special economic zone development while reducing the risk that tourism-driven land transformation disproportionately burdens local residents. The article contributes to debates on tourism development, spatial justice, and community rights in Indonesia's emerging tourism investment zones.

The Implementation of Sustainable Tourism Policies in Labuan Bajo: Assessing the Distribution of Tourism Benefits between Investors and Local Communities Aditya Wiguna
Indonesian Tourism Justice Review Vol. 3 No. 1 (2026): March, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/qnqd4p96

Labuan Bajo has been designated as one of Indonesia's priority tourism destinations, attracting substantial public and private investment. While tourism development has generated new economic opportunities, questions remain concerning the extent to which local communities benefit from the growing tourism economy. This article examines the implementation of sustainable tourism policies in Labuan Bajo, focusing on the distribution of economic benefits between tourism investors and local communities. Using normative juridical and policy analysis, the study evaluates tourism governance, local economic participation, licensing, investment policies, and community development mechanisms. The article argues that sustainable tourism cannot be measured exclusively through environmental indicators or visitor growth but must also incorporate distributive justice. Local communities should have meaningful opportunities to participate in tourism supply chains, employment, entrepreneurship, and decision-making. The study proposes a community benefit framework incorporating local procurement, employment targets, community enterprises, transparent investment obligations, and participatory destination governance. Particular attention is given to the risk of economic leakage, where tourism revenue generated in Labuan Bajo flows disproportionately to external investors. Strengthening local economic participation would ensure that tourism development contributes to inclusive growth and improves community welfare. The article concludes that sustainability in Labuan Bajo requires integrating environmental management with explicit mechanisms for economic justice.

Tourism Licensing and Community Participation in Indonesia's Priority Tourism Destinations: A Justice-Based Analysis of Local Decision-Making Kirana Dinantia
Indonesian Tourism Justice Review Vol. 3 No. 2 (2026): June, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/czy9w578

Tourism licensing decisions can significantly affect land use, environmental quality, cultural resources, and community livelihoods. Despite the importance of local participation, affected communities may have limited opportunities to influence tourism licensing decisions before projects are approved. This article examines the relationship between tourism licensing and community participation in Indonesia's priority tourism destinations. Using normative juridical research and policy analysis, the study evaluates administrative procedures, environmental assessment requirements, public participation mechanisms, and tourism licensing frameworks. The article argues that formal consultation alone does not necessarily constitute meaningful participation. Justice requires that communities receive timely information, possess genuine opportunities to influence decisions, and have access to remedies when their interests are disregarded. The study proposes a participatory tourism licensing framework based on transparency, early-stage consultation, accessibility of information, reasoned administrative decisions, and effective review mechanisms. The framework also emphasizes the need to recognize different community interests rather than treating local residents as a homogeneous group. Strengthening procedural justice in tourism licensing would improve the legitimacy of destination development decisions and reduce conflicts between investors, governments, and communities. The article concludes that community participation should be treated as a substantive governance requirement rather than an administrative formality within Indonesia's tourism development framework.

The Implementation of Accessibility Standards in Indonesian Tourism Policy: Protecting the Rights of Persons with Disabilities in Bali's Tourism Destinations Ni Putu Rai Maharani
Indonesian Tourism Justice Review Vol. 3 No. 2 (2026): June, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/snmvdw94

Bali's position as Indonesia's leading international tourism destination makes accessibility an important test of the country's commitment to inclusive tourism. Persons with disabilities may encounter physical, informational, transportation, and institutional barriers that limit their ability to participate equally in tourism activities. This article examines the implementation of accessibility standards in Bali's tourism destinations from a rights-based perspective. Using normative juridical research and policy analysis, the study evaluates disability rights, building accessibility, tourism regulation, transportation standards, and obligations of tourism businesses and local governments. The article argues that formal recognition of disability rights is insufficient without effective implementation and monitoring at the destination level. Accessibility should be incorporated into tourism licensing, destination planning, infrastructure development, and business compliance. The study proposes an inclusive tourism framework requiring universal design, reasonable accommodation, accessible information, staff training, and effective complaint mechanisms. Local governments should also establish measurable accessibility indicators and inspection mechanisms rather than relying solely on voluntary compliance. Treating accessibility as a legal obligation rather than a commercial service would strengthen equal participation in tourism and contribute to a more inclusive model of destination governance. Bali can therefore serve as an important case for evaluating the practical implementation of disability-inclusive tourism policy in Indonesia.

Environmental Impact Assessment in Coastal Tourism Development: Evaluating Community Participation in Tourism Licensing Decisions in Bali Agung Sadewa
Indonesian Tourism Justice Review Vol. 3 No. 2 (2026): June, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/s3wrj067

Coastal tourism development in Bali has generated significant investment while placing increasing pressure on coastal ecosystems and communities dependent on coastal resources. Environmental impact assessment is intended to prevent or mitigate environmental harm, yet questions remain concerning whether affected communities are meaningfully involved in tourism development decisions. This article examines community participation in environmental impact assessment and tourism licensing for coastal development projects in Bali. Using normative juridical and policy analysis, the study evaluates environmental law, tourism licensing, public participation requirements, and administrative decision-making. The article argues that procedural participation should occur before critical licensing decisions are finalized and should provide communities with sufficient information to assess potential environmental and livelihood impacts. Consultation mechanisms that merely inform communities without allowing meaningful influence may fail to satisfy substantive principles of environmental justice. The study proposes a participation framework emphasizing early disclosure, accessible environmental information, independent community assistance, documented responses to public objections, and effective administrative review. Such safeguards would improve both the legitimacy and quality of coastal tourism decisions. The article concludes that environmental impact assessment should function not merely as a technical environmental instrument but also as a mechanism for protecting community interests in tourism development. Strengthening participatory procedures is therefore essential to achieving environmental justice in Bali's coastal tourism sector.

Tourism Development and Coastal Access: Assessing the Legal Protection of Local Fishing Communities in Mandalika I Made Krisna Agung Wijaya
Indonesian Tourism Justice Review Vol. 3 No. 2 (2026): June, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/5nxeph86

The transformation of coastal areas into tourism destinations can affect traditional fishing communities whose livelihoods depend on continued access to beaches and marine resources. In Mandalika, large-scale tourism development has increased pressure on coastal spaces and raised questions concerning the balance between tourism investment and local livelihood rights. This article examines the legal protection of fishing communities affected by tourism development in Mandalika, Central Lombok. Using normative juridical research and policy analysis, the study evaluates coastal governance, tourism zoning, land and marine resource regulation, and community participation. The article argues that tourism development should not effectively privatize or restrict traditional coastal access without adequate legal justification and safeguards. Fishing communities should be recognized as legitimate stakeholders whose livelihoods must be considered in spatial planning and tourism licensing. The study proposes a coastal tourism justice framework incorporating access rights, participatory planning, livelihood protection, compensation where necessary, and benefit-sharing mechanisms. The framework further requires transparent monitoring of tourism projects and accessible remedies for affected communities. Protecting coastal access is not only an environmental concern but also a matter of distributive and procedural justice. The article concludes that Mandalika's tourism development should integrate local livelihood rights into destination governance to ensure that investment contributes to inclusive rather than exclusionary coastal development.

The Governance of Cruise Tourism in Bali: A Tourism Justice Analysis of Environmental Costs and Local Economic Benefits Ayu Prameswari
Indonesian Tourism Justice Review Vol. 3 No. 2 (2026): June, 2026
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/3brnaa23

Cruise tourism has expanded as part of Bali's international tourism economy, generating visitor spending and opportunities for local businesses while potentially imposing environmental and infrastructural costs on coastal destinations. The economic contribution of cruise passengers, however, may not correspond to the environmental burdens associated with port activity, waste generation, emissions, and pressure on coastal infrastructure. This article examines cruise tourism governance in Bali through a tourism justice framework. Using normative juridical and policy analysis, the study evaluates port governance, environmental regulation, tourism policy, local economic participation, and destination management. The article argues that cruise tourism should be assessed according to both its economic benefits and its environmental and social externalities. Local communities should receive a fair share of economic benefits while tourism authorities ensure that environmental costs are appropriately internalized by cruise operators and other beneficiaries. The study proposes a cruise tourism justice framework incorporating environmental fees, transparent impact monitoring, local procurement, community benefit mechanisms, and destination carrying-capacity considerations. Such measures could reduce the risk of tourism revenue being privatized while environmental costs are transferred to local communities and public authorities. The article concludes that Bali's cruise tourism policy should integrate economic, environmental, and distributive considerations within a coherent destination governance framework.

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Ria Wulansarie

Contact Email
publications@perhaki.org

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Journal Mail Official
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Editorial Address
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Location
Kab. kebumen,

Jawa tengah

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ria Wulansarie

Contact Email publications@perhaki.org

Phone -

Journal Mail Official -

Editorial Address -

Location Kab. kebumen, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ria Wulansarie

Contact Email
publications@perhaki.org

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kab. kebumen,

Jawa tengah

INDONESIA