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Foreign Tourist Levy in Bali Under Investigation, Potential Rp1 Trillion Revenue Leak Alleged

BALINEWSID.COM, DENPASAR – Allegations of irregularities in the management of Bali’s Foreign Tourist Levy (PWA) have begun to draw serious attention. Information circulating among journalists indicates that the Attorney General’s Office of the Republic of Indonesia, Kejaksaan Agung Republik Indonesia, has summoned the Head of the Bali Provincial Public Order Agency, Satuan Polisi Pamong Praja Provinsi Bali, over suspected abuse of authority and a potential leakage of state revenue from the levy.

The summons is related to the implementation of the Rp150,000 levy imposed on foreign tourists entering Bali. The policy has been in effect since February 14, 2024 and was introduced by the Bali Provincial Government as part of efforts to support cultural and environmental preservation on the island.

According to a circulating letter, the Head of the Bali Public Order Agency was scheduled to attend a clarification meeting at the Attorney General’s Office headquarters in Jakarta on Thursday, March 12, 2026, at 09:00 WIB. The letter requested that relevant documents be brought for the clarification process. It was reportedly received by Roni Indra, Head of the Investment Section.

When contacted for confirmation, the Head of the Legal Information Center of the Attorney General’s Office, Anang Supriatna, had not responded.

Politician and lawyer Gede Pasek Suardika said the key issues surrounding the foreign tourist levy lie on both the upstream and downstream sides of the policy.

According to him, the upstream issue concerns discrepancies between the number of foreign tourists arriving in Bali and the amount of levy revenue collected. On the downstream side, he questioned whether the funds were fully used for their primary purpose — protecting Bali’s culture and natural environment.

“Upstream, why is there a difference between the number of foreign tourists arriving and the amount of levy received? Downstream, why are many programs not related to the protection of Bali’s culture and natural environment,” he said on Saturday (March 14, 2026).

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He added that the issue could potentially involve state financial losses, either from suspected revenue leakage or from budget allocations that deviate from the intended purpose.

From a potential Rp1 trillion in revenue, only around Rp300 billion has reportedly been recorded so far.

Suardika also highlighted several spending allocations that he believes are not directly related to cultural or environmental protection. These include Rp42.9 billion in incentives for village heads (Perbekel), Rp10 billion for the Turyapada Ring Road project, Rp1.5 billion for migrant population assistance, Rp8.69 billion for office service expenditures, and Rp4.3 billion for tourism promotion programs.

He argued that such programs should not be funded using the foreign tourist levy. The Turyapada Ring Road project, he said, should instead use other funding sources such as vehicle tax revenues, as road construction could potentially harm the natural environment.

“Trees are being replaced by concrete and asphalt, which contradicts the purpose of the levy to preserve Bali’s natural environment,” he said.

Another issue raised concerns the use of levy funds for religious ceremonies (aci-aci yadnya) at Pura Sad Kahyangan temples. According to Suardika, Rp5.6 billion for the ceremonies originated from foreign tourist contributions through the levy.

“That raises a question and is embarrassing for Hindus in Bali — that religious ceremonies at Pura Sad Kahyangan are funded by foreign tourists,” he said.

Suardika stated that the issue has now reached the so-called “Bundar Building” of the Attorney General’s Office, known as the center for handling special criminal cases. He suggested that the involvement of the national office might reflect concerns about possible conflicts of interest at the regional level.

Nevertheless, he emphasized that the legal process must still uphold the presumption of innocence.

Data from the Ombudsman of Bali shows that by December 30, 2024, the levy had generated Rp317 billion in revenue. This figure represents only about 30 to 40 percent of the total number of foreign tourists visiting the island.

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With 6.3 million foreign tourists recorded in 2024, the potential revenue from the levy could reach approximately Rp945 billion.

Data from Bank BPD Bali shows that around 92.57 percent of foreign tourists pay the levy via credit card through the “Love Bali” system before arriving on the island.

Despite the controversy, the levy has contributed to regional revenue growth. Data from the Bali Provincial Revenue Agency shows that other legitimate local revenues increased by 19.5 percent from Rp401.4 billion in 2023 to Rp479.6 billion in 2024. Within that component, the foreign tourist levy contributed Rp317.88 billion.

The policy has also been linked to increased funding for cultural preservation. Data from the Bali Provincial Culture Office indicates that the cultural protection budget rose from Rp107.1 billion in 2024 to Rp218.9 billion in 2025.

Some of the funds have been allocated to regencies and municipalities to support cultural preservation programs, including the annual Pesta Kesenian Bali.

In the environmental sector, the Bali Forestry and Environment Office managed Rp40 billion in funds in 2025 for waste management programs distributed across several regions, including Denpasar, Tabanan, Gianyar, Bangli, Buleleng, Karangasem, Klungkung, and Jembrana.

Support has also been provided for the preservation of Bali’s traditional irrigation system, Subak. In 2024, each of the island’s 2,858 subak organizations received Rp10 million in assistance, which increased to Rp15 million per subak for 2,862 subak units in 2025.

Meanwhile, the Head of the Bali Public Order Agency, I Dewa Nyoman Rai Dharmadi, did not respond when contacted for confirmation as of the time this report was published.

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