Located in the Maritime Zone, Tanjung Tukas, Tukas Laut is the deeper of two dive sites, situated about 300-400m from Tukas Darat. The site features a silty and muddy barren bottom, with depths ranging from 20-25m, making it a macro haven for critter enthusiasts. Divers should be aware that currents can be strong at times, and visibility may occasionally be low.