The Bali Observer

Monday, 21 September 2026

Gerindra–PSI Press Bali for Transparency on Rp500 Billion Tourist Levy

Gerindra–PSI lawmakers in Bali’s provincial council have demanded detailed reporting on the foreign tourist levy and its use, after the 2026 amended budget set a Rp500 billion revenue target and maintained significant deficit and borrowing…

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Editor: Mursyid Sonsang

· 4 min read

Denpasar — Lawmakers from the Gerindra–PSI faction in Bali’s provincial council have pressed the government for a more transparent account of how the foreign tourist levy is collected and spent, as they reviewed proposed changes to the province’s 2026 budget.

According to local media reports from the plenary session of the Bali Regional Legislative Council (DPRD Bali) on Monday, 14 September 2026, the debate focused on the draft amendment to the 2026 regional budget, the Raperda Perubahan APBD Semesta Berencana 2026.

Gerindra–PSI faction chair Gede Harja Astawa urged the provincial administration to detail the financing scheme, the effectiveness of the Pungutan Wisatawan Asing (PWA) tourist levy and the enforcement of spatial planning rules, as part of the budget discussion. The draft amendment sets regional revenue at around Rp6.66 trillion and expenditure at Rp7.50 trillion, leaving a deficit that must be covered by previous surpluses and planned borrowing.

Deficit, borrowing and levy transparency

Reports from the session state that the amended budget would produce a deficit of about Rp842.59 billion, higher than the Rp679.93 billion deficit in the original 2026 budget. Planned financing expenditure is put at roughly Rp743.46 billion.

The deficit is slated to be covered through the use of last year’s budget surplus financing (SiLPA) of about Rp712.87 billion and proposed regional borrowing of Rp873.19 billion. Harja questioned why borrowing continued to be booked in the budget when programs had gone ahead even in years when loans were not disbursed, and asked what urgency justified new debt of that scale.

The faction noted that similar patterns of planned borrowing had appeared repeatedly in recent amended budgets, and asked whether this budgeting practice had drawn criticism or guidance from oversight institutions such as the Ministry of Home Affairs, the Audit Board of Indonesia (BPK) or Bali’s inspectorate.

The Gerindra–PSI lawmakers also focused on the tourist levy. They highlighted that the amended 2026 budget sets the levy’s revenue target at Rp500 billion, and called on the provincial government to explain in detail how much has actually been collected and which programs are financed from the levy.

According to the same reports, the faction said transparency should go beyond presenting aggregate revenue figures and should allow the public to trace levy funds from their source to specific programs, locations, budgets, implementing agencies and outcomes. They also cited 2025 realisation figures, noting that PWA revenue in 2025 reached around Rp363–369 billion, or roughly 73–74 percent of the Rp500 billion target.

Levy rules and implementation

The foreign tourist levy is set at Rp150,000 per foreign visitor per visit under Bali’s regional regulations on contributions for foreign tourists, intended to support cultural protection, environmental management and tourism service quality. The levy, introduced on 14 February 2024, is collected once per stay from foreign tourists visiting Bali and must be paid non-cash through the province’s Love Bali system before or upon entry.

Official information from the provincial tourism office and other government-linked publications state that payments are made online via the Love Bali website or mobile application, with funds earmarked for the protection of Balinese culture and the natural environment. Certain categories of foreign nationals, including holders of diplomatic and official visas, transport crew and some long-stay visa holders, are exempt and must apply for the exemption in advance through the same system.

Earlier public explanations by Bali officials and national media coverage projected that the levy could generate at least Rp200 billion annually, based on an assumption of around five million foreign visitors a year. As implementation has progressed, the provincial government and DPRD factions have increasingly debated how realistic higher revenue targets are, how effectively the levy is being enforced on all entry routes, and how transparent the use of its proceeds has been.

In the latest plenary session, the Gerindra–PSI faction asked the executive to strengthen monitoring of foreign tourists entering via domestic routes within Indonesia, so that levy collection is consistent and revenue losses are avoided. They also called for clearer reporting on PWA-funded programs and on the relationship between levy receipts, budget deficits and planned borrowing.

Sources

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