The Consequences of Foreign Ownership in Tourism Accommodation Businesses on Hotel and Restaurant Taxes in Badung Regency

DOI

10.2991/978-94-6463-882-0_70How to use a DOI?

Keywords

Community Welfare; Foreign Tourism Investment; Hotel and Restaurant Tax

Abstract

Tourism is one of the world’s largest industries with the capacity to absorb a large workforce, increase income, and contribute significantly to national revenue. As a major global industry, its development is expected to drive economic growth and improve local welfare. Tourism requires comprehensive support from various sectors such as accommodation, restaurants, travel agencies, transportation, infrastructure, and attractions. This study examines the factors that attract foreign investors to tourism accommodation properties and the impact of such ownership on local government revenue (PAD), particularly from the Hotel and Restaurant Tax (PHR) in Badung Regency. Using qualitative data from literature, documentation, and interviews, analyzed descriptively, the study reveals both positive and negative impacts. Economically, villa construction contributes positively to income growth and local economic activity. However, it also creates negative effects, including reduced productive agricultural land and environmental pollution. To ensure sustainable tourism, strategies such as promoting ecotourism, aligning government policies, and fostering collaboration between government and tourism stakeholders are essential. In Bali, sustainable development can be pursued through ecotourism and the local philosophy of Tri Hita Karana, emphasizing harmony among humans, nature, and the divine. To mitigate negative impacts, especially in the accommodation sector, strong cooperation among policymakers, business actors, and local communities is crucial, particularly in maintaining environmental sustainability.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Beni Bintoro
PY  - 2025
DA  - 2025/11/14
TI  - The Consequences of Foreign Ownership in Tourism Accommodation Businesses on Hotel and Restaurant Taxes in Badung Regency
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2025 (ICOSTAS-SAS 2025)
PB  - Atlantis Press
SP  - 616
EP  - 622
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-882-0_70
DO  - 10.2991/978-94-6463-882-0_70
ID  - Bintoro2025
ER  -