BULELENG, DEWATA.NEWS – A decline in hotel occupancy during the recent high season in Buleleng has drawn attention from local lawmakers, as villas in the area continue to record strong tourist demand, raising concerns over potential untapped tax revenue.
Member of Buleleng Regional House of Representatives (DPRD), Made Suarsana, said the situation indicates the need for stricter supervision of the accommodation sector, particularly regarding tax compliance among villa operators.
“Hotel occupancy dropped during high season, but many villas remained busy. This needs to be monitored. If revenue stays the same, it suggests something is not right,” he said.
Suarsana noted that the accommodation sector, especially private villas, holds significant potential to increase local government revenue (PAD). However, weak oversight and low compliance are believed to limit its contribution.
He called on stakeholders to optimize the sector to ensure a more substantial impact on regional income.
In response, Head of the Buleleng Regional Revenue Agency (Bapenda), Ida Bagus Perang Wibawa, said the government has established a dedicated task force to monitor accommodations marketed through online travel platforms.
“We have an OTA task force. Properties listed on platforms such as Airbnb, Agoda, or Booking.com are still subject to tax, as they meet both subjective and objective tax criteria,” he explained.
According to him, transaction data from online travel agents (OTA) serves as a key entry point for monitoring and identifying taxable accommodation units. The task force, which has been active for the past four months, is also working to detect new tax objects and ensure compliance.
In addition to monitoring, Bapenda has intensified tax audits. Throughout 2025, a total of 57 taxpayers were audited, revealing underpayments amounting to billions of rupiah. In the first quarter of 2026, 26 additional taxpayers have been examined across Buleleng.
“This is also to create a deterrent effect. We want to improve taxpayer compliance,” Perang said.
Authorities expect the strengthened oversight to improve transparency and increase local revenue from Bali’s growing accommodation sector.