The Bali Observer

Monday, 21 September 2026

Badung reports 5,919 new tourism taxpayers through August 2026

Badung authorities say they have registered 5,919 new tourism-sector taxpayers between January and August 2026, linking the expansion of the tax base to infrastructure development and investment in the regency.

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Editor: Mursyid Sonsang

· Event date: · 4 min read

Badung — Badung authorities say they have recorded 5,919 new taxpayers in the tourism sector between January and August 2026, as the regency steps up efforts to expand its tax base and improve collection.

According to reporting based on data from the Badung Regional Revenue Agency (Bapenda), the 5,919 additional taxpayers are linked to tourism-related activities and were registered in the first eight months of 2026. Local officials have presented the increase as evidence of stronger economic activity and investment in the regency, which is one of Bali’s main tourism hubs.

Badung Regent I Wayan Adi Arnawa has associated growth in the taxpayer base with infrastructure development and improved accessibility, arguing that new roads and public facilities help attract investors and support business formation. A separate report on Badung’s 2026 local budget revision notes that the regency continues to allocate a majority of spending to infrastructure, reinforcing the administration’s focus on using public works to underpin economic expansion.

Infrastructure, investment and revenue

News coverage of the taxpayer data attributes the rise in registrations to what officials describe as “massive” infrastructure construction that has stimulated investment in hotels, restaurants and other tourism services. This investment is seen by the regency government as a driver of local economic growth and an eventual boost to locally generated revenue (Pendapatan Asli Daerah, or PAD).

In a separate article, local media report that Badung has added more than 5,100 new taxpayers across the regency as of September 2026, based on updated Bapenda figures, and that the administration has designed PAD of around Rp 9.7 trillion for the year. The figures indicate a broader expansion of the tax base beyond tourism alone, although the September data do not provide a detailed breakdown by sector.

The publicly available reports do not specify how many of the 5,919 tourism-related taxpayers are hotels, villas, restaurants, other accommodation providers or ancillary tourism businesses. They also do not state how much additional local tax revenue these new registrations have generated, nor do they provide a comparison with the same period in 2025.

Compliance and tax collection

Badung’s taxpayer expansion comes alongside a wider push to improve compliance and reduce leakage in tourism-related taxes. Earlier in 2026, the regency government announced efforts to synchronise its data with online travel platforms such as Airbnb and Agoda, aiming to better identify accommodation providers and verify tax obligations in the hotel and restaurant sectors.

Local reports on Badung’s tax administration describe a mix of measures to strengthen collection, including more intensive supervision, taxpayer guidance and the use of information technology systems to track hotel and restaurant taxes. Officials have highlighted the importance of accurate taxpayer data for conducting inspections and enforcing local tax regulations.

However, available media coverage and public data do not quantify the value of outstanding tax receivables, the amount recovered through enforcement actions, or detailed changes in overall compliance rates in 2026.

Data gaps and economic context

The tourism taxpayer figure of 5,919 for January–August 2026 provides a snapshot of Badung’s expanding formal tax base, but does not yet show the composition or economic scale of the new registrations. Without a breakdown by business category, size, location or operating status, it is unclear how much of the growth comes from large tourism enterprises versus micro, small and medium-sized businesses.

Badung’s emphasis on infrastructure spending and investment promotion, together with the increase in registered tourism taxpayers and broader taxpayer growth through September, points to a strategy of linking public works to business development and PAD expansion. Further official disclosure would be needed to assess how far the new registrations translate into higher realised tax revenue and to measure their impact on the regency’s tourism-driven economy.

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