LEGAL PROTECTION OF TOURISTS IN PROVIDING A SOURCE OF TAX REVENUE
Desak Gde Dwi Arini, I Nyoman Subamia

Universitas Warmadewa

Abstract

The tourism sector is a potential sector to be developed as one of the sources of regional income. In order to increase local revenue, the development program and utilization of local tourism resources and potential are expected to contribute to economic development. Based on this, the following problems can be studied: how is the form of legal protection against tourists who provide a source of tax revenue, and what are the legal consequences for tourists who avoid paying taxes. With research methods using normative legal research, as well as sources of legal materials using primary legal materials and secondary legal materials. And the results of the study say that the form of legal protection for tourists who provide a source of tax foreign exchange is expressly regulated in Article 20 of Law Number 10 of 2009 concerning Tourism, which stipulates that, ^every tourist has the right to obtain accurate information about tourist attractions, tourism services in accordance with standards, legal protection and security, health services, protection of personal rights and insurance protection for high-risk tourism activities, as well as Law Number 28 of 2007 concerning General Provisions and Tax procedures. This is a repressive protection. And the legal consequences that arise for tourists who do not pay taxes, specifically against foreign tourists in the case of misuse of visit visas for foreigners are subject to sanctions both in the form of administrative sanctions and in the form of criminal sanctions, namely imprisonment or expulsion from the territory of Indonesia by force. However, for domestic tourists because it is included with the payment of tour tickets, the agreement is made from the beginning for domestic tourists.

Keywords: Legal Protection, Travelers, Source of Foreign Exchange, Taxes

Topic: Law on Tourism