Regulations
According to the Tourism Ministry, of 470,000 accommodations listed on nine online travel agents platforms, only around 31,000 accommodations are listed with a verified business registration number (NIB).
Beach walk: Tourists walk on April 8, 2026, along Kuta beach near Denpasar, Bali. (AFP/Sonny Tumbelaka)
Bali authorities are intensifying a crackdown on unlicensed tourist accommodation to curb tax evasion, a move industry players say is necessary to create a level playing field and higher tourism quality.Earlier this month, Bali Governor I Wayan Koster urged online travel agents, such as Airbnb, Agoda, Booking.com and Traveloka, to only promote legal hotels or accommodations.
“At least [the accommodation should] have paid its taxes. If not, then don’t promote them. There are thousands of villas or houses being converted as rentals, but they don’t pay taxes, causing a huge loss of [potential hotel and restaurant taxes],” he said on May 8, as quoted by Antara.
