Regulations of Levy for Foreign Tourists to Protect Bali's Culture and Natural Environment

The enactment of Bali Provincial Regulation Number 6 of 2023 concerning Retribution for Foreign Tourists for the Protection of Balinese Culture and the Natural Environment is a legal effort undertaken by the Bali Provincial Government to preserve customs, traditions, arts and culture, local wisdom, and the natural environment that are Bali's tourist attractions. Although this regulation has a strong legal basis, such as Law Number 15 of 2023 concerning the Province of Bali and Law Number 10 of 2009 concerning Tourism, there are problems in the formulation of general and non-specific norms, particularly in Articles 3 and 9. Phrases such as "cultural protection" and "local wisdom" still contain broad and multi-interpretable meanings, and are not further explained in the explanations of each article, which only state "quite clear." This has the potential to create legal uncertainty, abuse of authority, and injustice in the management of foreign tourist retribution proceeds. This study uses a normative juridical approach with a systematic and restrictive interpretation method (interpretation of limitations) based on the theory of legal discovery and legal protection by Philipus M. Hadjon. The results of the study indicate that legal reform is needed through the concretization of norms and the preparation of implementing regulations in the form of a Governor's Regulation so that the management of retribution funds can be carried out professionally, transparently, and accountably in order to achieve the principles of legal certainty, justice, and benefit.