It isn't collected with the VOA. It's a purely provincial initiative, and national immigration services have no interest in policing a provincial tax.

I suppose Bali clocked the amount of cash being generated for the state through the visas of tourists arriving at DPS, many of whom would not set foot anywhere else in the country: and the provincial government wanted part of the action.

So they implemented the Love Bali Levy. Dressing it up in a cuddly green wrapper with love written on it is their marketing strategy: working out how to collect the tax without upsetting the players in the island's tourism industry is their problem. Hotels refused to cooperate.

Maybe they'll settle for what they can get online and from the occasional local payment.