Bali is one of the famous tourism destinations in the world. It offers not only the beauty of its natural resources, but also the uniqueness of its culture. Development of economic in Bali is also shown through the marketing activities conducted in tourism sector. People marketing the natural resources and the result of human culture and to create tourism products on regional and community activities. This article aims to discuss the impacts of Tourism in the cultural perspective and the tourism arrangements in the cultural dimensions towards sustainable tourism. This article uses normative legal research that applies statutory, concept of law and comparative approaches. Paradise attracts tourists, at the same time the tourists undermine the paradise. One example of positive impacts of tourism in Bali is it has major contribution both to the central and local government of Bali. Meanwhile the negative impacts (including social impacts) are the life orientation of the people has shifted from efforts of pursuing "peace of life 'in the direction of looking for the" pleasures of life", the constantly evolving "touristic culture"’, shift in the population employment sector from agriculture to non-agricultural sectors, and the emergence of a competitive qualities, leaving the communal values (menyamabraya or mutual assistance). The arrangement of tourism in cultural dimensions towards sustainable tourism has been realized in the form of legislation: Law on Tourism and other related laws, as well as at the provincial level has been established several Provincial Regulation of Bali, including regulated also in the Regional Medium Term Development Plan and the Regional Long Term Development Plan. It seems that developing what so called “CBT” (Community Based Tourism) that fully supported by the Government can be one solution to this issue.