Two conditions for platforms
Governor Wayan Koster addressed Airbnb, Agoda, Booking.com, Traveloka and similar platforms. First, they should promote only licensed properties. Second, each property must have an NPWPD (regional taxpayer number) proving it pays PHR.
PHR is the local hotel and restaurant tax, which also applies to nightly villa rentals. Properties without tax registration, the governor said, should not be marketed.
What the budget is losing
Koster said tourism brought Bali about Rp 176 trillion in foreign exchange in 2025. If PHR were collected on all of it, the take would be around 10%, or roughly Rp 17 trillion.
The actual 2026 target is only Rp 8.5 trillion. The governor attributes the gap of about 50% to illegal bookings.
Regency estimates
Badung's current tax target is Rp 6.5 trillion. Koster believes it could pass Rp 10 trillion with proper oversight of OTAs. Denpasar expects more than Rp 600 billion.
These numbers explain why the province keeps pressing the platforms.
Background
In February 2026, Koster met Airbnb representatives in Denpasar and gave owners until the end of March to obtain licences and register for tax. The May conditions were the next step and extended to all major platforms.
A national campaign is running alongside. The tourism ministry sent OTAs a list of about 1,600 unlicensed properties and began removing them from 1 August 2026. For owners, provincial and national requirements now work together.