Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)

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Legal Protection of Tourists in Providing a Source of Tax Revenue

Authors
Desak Gde Dwi Arini1, *, I Nyoman Subamia1
1Faculty of Law, Universitas Warmadewa, Denpasar, Indonesia
*Corresponding author. Email: arinidesak1966@gmail.com
Corresponding Author
Desak Gde Dwi Arini
Available Online 31 December 2023.
DOI
10.2991/978-2-38476-180-7_39How to use a DOI?
Keywords
Legal Protection; Travelers; Source of Foreign Exchange; Taxes
Abstract

One area that might be exploited as a source of income for the region is the tourist industry. The development program and usage of local tourism resources and potential are anticipated to contribute to economic growth in order to improve local revenue. Based on this, the following problems can be studied: how is the form of legal protection against tourists who provide a source of tax revenue, and what are the legal consequences for tourists who avoid paying taxes. Normative legal research is used in the research process, and primary and secondary legal sources are used to create the legal materials. The results of the research also show that Article 20 of Law Number 10 of 2009 Concerning Tourism, which states that “every tourist has the right to obtain accurate information about tourist attractions, tourism services in accordance with standards, legal protection and security, health services, protection of personal rights, and insurance protection for hi..., expressly regulates the type of legal protection for tourists who provide a source of tax foreign exchange.” This safeguard is oppressive. The legal repercussions for tourists who do not pay taxes, particularly against foreign tourists in the case of abuse of foreign visitor visas, are subject to administrative sanctions as well as criminal sanctions, such as imprisonment or forcible expulsion from Indonesian territory. However, because it is paid for along with the purchase of tour tickets, the arrangement is established from the start for domestic travelers.

Copyright
© 2023 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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Volume Title
Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 December 2023
ISBN
10.2991/978-2-38476-180-7_39
ISSN
2352-5398
DOI
10.2991/978-2-38476-180-7_39How to use a DOI?
Copyright
© 2023 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.

Cite this article

risenwbib
TY  - CONF
AU  - Desak Gde Dwi Arini
AU  - I Nyoman Subamia
PY  - 2023
DA  - 2023/12/31
TI  - Legal Protection of Tourists in Providing a Source of Tax Revenue
BT  - Proceedings of the International Conference on “Changing of Law: Business Law, Local Wisdom and Tourism Industry” (ICCLB 2023)
PB  - Atlantis Press
SP  - 351
EP  - 361
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-180-7_39
DO  - 10.2991/978-2-38476-180-7_39
ID  - Arini2023
ER  -