Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)

The Contribution of Levy Rates in Tourism in the Increase Regional Revenue in Bali (Tourism Law Perspective)

Authors
Ni Kadek Wiwin Krisnawati1, *
1Law Doctoral Program, Universitas Warmadewa, Denpasar, Indonesia
*Corresponding author. Email: wiwinkrisnawati@gmail.com
Corresponding Author
Ni Kadek Wiwin Krisnawati
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-180-7_116How to use a DOI?
Keywords
Levy Rate; Tourism; Regional revenue
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-180-7_116
ISSN
2352-5398
DOI
10.2991/978-2-38476-180-7_116How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Ni Kadek Wiwin Krisnawati
PY  - 2023
DA  - 2023/12/31
TI  - The Contribution of Levy Rates in Tourism in the Increase Regional Revenue in Bali (Tourism Law Perspective)
BT  - Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
PB  - Atlantis Press
SP  - 1151
EP  - 1155
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-180-7_116
DO  - 10.2991/978-2-38476-180-7_116
ID  - Krisnawati2023
ER  -