Nyepi, known also as “Day of Silence” is not really a tourist attraction since everyone on the Bali island is expected to observe silence on this day, from 6 am till 6 am in the next day. While tourist is free to do what they wish within hotel rooms, they are not allowed to be outside. So no entertainment, no traveling, and no one allowed in the beach.
Thus, most would-be tourist would prefer to avoid traveling to Bali on the Nyepi Protected content . However, some would find it interesting and choose to go during Nyepi instead.