Disparda Bali Circular on Foreign Tourist Levy Verification: Checkpoints at DPS Airport, Harbours, and Cultural Heritage Sites

In order to ensure strict compliance with the payment of tax on foreign tourists in accordance with Regional Regulation (Perda) No. 6/2023, the Director of Bali Provincial Tourism Office (Disparda) issued Official Circular No. 556/3218/Disparda/2026. This operational directive establishes a coordinated field control system, empowering joint brigades to verify electronic payment vouchers at all international points of entry, maritime terminals, hotels and major cultural sanctuaries on the island.

Mobilization of mixed inspection brigades

Field control operations are entrusted to coordinated inter-institutional units (Tim Gabungan) bringing together sworn agents from Disparda, members of the specialized tourist police (Satpol PP Pariwisata), representatives of municipal tourism offices and customary security agents (Pecalang). Acting with courtesy and professionalism, the agents are equipped with mobile optical scanning terminals linked in real time to the Love Bali provincial database.

Geographic distribution of verification stations

Circular No. 556/3218 defines four key areas of systematic intervention:

1. Airport terminals: Checking stations in the international arrivals hall and domestic transit corridors of I Gusti Ngurah Rai Airport (DPS).
2. Seaports: Inspection counters installed at passenger landing stages of Sanur Port, Benoa Cruise Terminal, Padangbai Port, Gilimanuk and Kusamba.
3. Major cultural sites and sanctuaries (DTW): Systematic checks at the ticket offices of major temples, notably at Pura Luhur Uluwatu, Pura Besakih, Tanah Lot, Pura Tirta Empul and Pura Ulun Danu Beratan.
4. Audits of accommodation establishments: Periodic administrative checks of guest registers in star hotels and luxury villa complexes in Badung and Gianyar regencies.

Quick scanning protocol for the QR voucher and regularization terminals

During the check, foreign tourists present their Love Bali cryptographic QR code on their smartphone or on paper receipt. Agents scan the code in less than 5 seconds. Travelers who have not paid the contribution in advance are immediately directed to regularization counters equipped with electronic payment terminals, allowing them to pay the legal amount of 150,000 IDR by bank card or QRIS without any financial penalty.

Procedure in the event of refusal to comply

In the event of a clear refusal to comply with the provincial tax obligation, the circular provides for graduated measures:

• Refusal of access to sites: Visitors refusing to regularize their situation are refused access to temples and tourist sites.
• Administrative filing: The identity and passport number of the offender are entered in the provincial register of tax violations.
• Reporting to immigration authorities: Any persistent refusal is forwarded to the immigration services under Law No. 6/2011 relating to the duties of foreigners in Indonesia, which may compromise future visa applications or renewal of right of residence.