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This publication presents the results of the processing and VHT VHT-S-L for business accommodation in Tabanan. Moreover, the data development of tourism in Bali in release results Official Statistics (BRS) BPS Bali Province is also used as supporting data. Presentation of data created in the form of pictures / graphs and tables accompanied by descriptive analysis that aims to explain the information contained and provide reviews that are initiated for research or study more deeply about the world of tourism.