THE CONTRIBUTION OF LEVY RATES IN TOURISM IN THE INCREASE REGIONAL REVENUE IN BALI ( Tourism Law Perspective) Ni Kadek Wiwin Krisnawati
Universitas Warmadewa
Abstract
This paper examines how tourism levies contribute to increasing regional revenues. Bali as a tourist destination should contribute to improving the welfare of the community. Thus, efforts are needed to maximize income from the tourism sector while still paying attention to environmental aspects and social life of the community. This research is empirical legal research and uses three approaches: a statutory approach, a conceptual approach, and a sociological approach to law. Tourists and people from outside the area who visit tourism areas in Bali are subject to levy rates at different rates in accordance with the provisions of laws and regulations. The form of accountability for regional levy management is the existence of technical guidelines for Regional Apparatus that collects levies in accordance with existing policies. The findings of the study stated that the tourism tariff levy charged to tourists to Bali contributed or contributed to the Bali area. Policies related to the imposition of levy rates to tourists run effectively in accordance with the reality that occurs on the ground and are able to increase the number of tourists by improving the quality of facilities that support tourism objects in the Bali area.
