Denpasar, Baliwakenews.com
More than two years after its introduction, Bali’s Foreign Tourist Levy (Pungutan Wisatawan Asing, or PWA) continues to struggle with significant implementation challenges, according to a public policy expert who helped draft the regulation.
Prof. Dr. Ni Putu Tirka Widanti, a Professor of Public Policy and former member of the Expert Team for the Bali Provincial House of Representatives (DPRD), has released a critical analysis highlighting systemic flaws in the policy’s execution from regulatory gaps at the central government level to operational failures on the ground.
*Strong Foundation, Weak Execution*
According to Widanti, the regional regulation (Perda No. 6 of 2023) is philosophically robust, having been derived from Law No. 15 of 2023 concerning the Province of Bali. The policy aims to establish an independent source of funding fiscal autonomy for the preservation of Balinese culture and the protection of the natural environment, targeting a levy of IDR 150,000 per foreign tourist.
However, the academic argues that the policy’s legal strength at the provincial level has been undermined by a lack of synchronization with central government regulations.
*Upstream Regulatory Gaps*
Widanti identifies two primary obstacles at the regulatory level:
1. Sectoral Disharmony: Neither the Ministry of Transportation nor the Ministry of Law and Human Rights (Immigration) has issued a legal framework mandating the integration of the levy into airline tickets or the Visa on Arrival (VoA) system.
2. Limited Authority: The Bali Provincial Government lacks full access rights within the airport area—a vital national object—to conduct systematic, mandatory compliance checks.
“The disharmony at the upstream level leads to operational confusion on the ground,” Widanti stated in her analysis.
*Operational Constraints and Low Compliance*
The regulatory gaps have resulted in significant technical challenges:
1. Low Compliance Rate: With the system relying on self-reporting through the Love Bali application, many tourists either intentionally or unintentionally fail to pay the levy.
2. Significant Revenue Leakage: Estimates suggest leakage exceeds 50 percent. Manual inspections conducted by the Civil Service Police Unit (Satpol PP) for Tourism are based only on random sampling, rendering them ineffective at covering all visitors.
3. Tourist Resistance: A lack of global socialization means many tourists are surprised upon arrival in Bali, leading to resistance as they feel they have already paid substantial visa fees.
*Accountability and Trust Crisis*
Widanti further notes that these implementation failures have fueled skepticism among local communities and businesses:
1. Lack of Transparency: No public dashboard exists to display real-time data on funds collected and their allocation.
2. Perception Gap: The community has not yet felt direct impacts—such as improvements in waste management or traffic congestion—leading to the perception that the levy merely burdens tourism’s image without delivering tangible benefits.
*Proposed Solutions*
To address these challenges, Widanti recommends a sequential approach:
1. One-Stop Integration: Lobby the central government to incorporate the levy into the VoA system or airline tickets.
2. Full Digitalization: Utilize auto-gates at the airport connected to the PWA payment status, enabling automated enforcement.
3. Audit and Transparency: Publish periodic independent audit reports to restore public trust.
*Conclusion*
“The problem with the PWA does not lie in the nominal amount,” Widanti concluded, “but rather in the failure of legal synchronization between regional and central authorities, compounded by the lack of transparency in fund management.”
As of March 2026, the Bali Provincial Government continues to pursue integration with immigration systems, though no firm timeline has been announced for full implementation of the proposed reforms. BWN-03
