ABSTRACT. The ongoing process of creating a Bali Provincial Regulation that legitimates the imposing of mandatory contribution of 10 USD to foreign tourists has raised controversy. The announced use of the contribution is that of protecting the natural environment and culture of Bali. The paper aims to analyse the content, process and expectation of the creation of the said provincial regulation, focusing on relevant Indonesian law and regulations. The paper also reports conclusions on meetings/interviews with relevant authorities. The paper found that this draft of provincial regulation seems to have a lack of convincing legal concept in defining the term ‘contribution’. At the current stage, the draft still needs to be approved by the Indonesian national government through an evaluation that assesses its compliance with the provisions of the higher laws and regulations and the public interests. Undeniably, there is a high expectation by tourism stakeholders, mainly regarding how the contribution would support culture preservation in Bali. Lastly, the paper proposes two scenarios: what should be done in case the draft would be approved by the national government and what if it does not approve.