This research aims to prove the influence of the number of tourists, number of tourist attractions, number of hotels and number of restaurants on labor absorption in Denpasar City. This research uses secondary data or time series over a period of 15 years, namely from 2008-2022. The data analysis technique used in this research is multiple linear regression analysis using SPSS. Based on the research results, it can be seen that overal the independent variables, namely the number of tourists, number of tourist attractions, number of hotels and number of restaurants have a significant positive influence on labor absorption. Partially, the variable number of tourists has a positive and significant effect on labor absorption in Denpasar City. For the variables, the number of tourist attractions and the number of restaurants have a positive and insignificant effect. Meanwhile, the variable number of hotels is negative and not significant on labor absorption in Denpasar City.