Bali’s New Tax Compliance Ops: Are You Ready for the Audit?

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In Bali’s fast-paced world of opportunity, it’s easy to get caught up in the day-to-day of your business. But a new development from the Badung Regency Government is a firm reminder that tax compliance in Indonesia can no longer be an afterthought.

Warning for Tax Compliance  

As of early July 2025, officials have begun a major operation to validate business permits and collect regional taxes in the Kerobokan area. This isn’t just about catching informal businesses, it’s a clear signal that authorities are prioritizing tax compliance across the board. 

This step is part of Badung’s commitment to exploring regional revenue potential and improving business tax compliance. 

According to the Head of the Badung Investment and One-Stop Integrated Services Agency, Kadek Agus Aryawan, even though they have not yet obtained official permits, businesses in Badung Regency that are already operating are still required to pay regional taxes.

“So, even though they don’t have permits, if they are already operating and conducting transactions, especially with large turnover, they are still subject to tax,” Kadek Agus emphasized on July 11, 2025. 

This statement also serves as a warning to informal businesses still operating without legal status in Badung. The local government will continue to collect taxes in accordance with applicable regulations and encourage businesses to immediately apply for permits.  

The Scale of Tax Compliance Ops 

The government isn’t just knocking on a few doors. On the first day of data collection in early July 2025, the Badung Secretariat, along with the Village Heads (Lurah) in Kerobokan, went directly to the field to accompany the Regional Revenue Optimization Team to ensure a smooth process.

“We ensure that the entire data collection process is carried out in accordance with technical standards and public service ethics,” said Made Suardita as Head of the Protocol and Communications Section of the Badung Regional Secretariat. “Together with the Village Heads, we also assist the data collection team in the field as a commitment to ensuring data accuracy and process transparency. This marks the first milestone in modernizing the regional tax database system to be more systematic and efficient,” Suardita added.   

The data collection targeted 2,749 business permits recorded in the Online Single Submission (OSS) system to validate their accuracy as a basis for regional tax imposition. This process involved active collaboration with neighborhood heads to support effective implementation in the field.

The priority business sectors for data collection included the Certain Goods and Services Tax on food and/or beverages, hotel services, and arts and entertainment services. 

Common Pitfalls of Tax Compliance 

Many business owners in Indonesia, both local and foreign, operate under a common and dangerous myth: that without a formal, registered entity or legal permits, they are “flying under the radar” of tax obligations. The reality, as confirmed by this recent action, is the opposite.

This isn’t about shaming businesses. It’s about making sure the system is fair and compliant for everyone. The government is using an existing database of business permits and is now actively going door-to-door to match operations on the ground with the official record.

Indonesian tax regulations can be confusing, and a single mistake can lead to costly fines, audits, and even immigration issues during visa renewals. Common pitfalls we see include:

🡆 Believing No Permit = No Tax: This is the most dangerous misconception. The government is actively proving this to be false.

🡆 Mixing Personal and Business Finances: This makes accurate bookkeeping and tax reporting nearly impossible, which can raise red flags.

🡆 Failing to Report a “Zero” Business: Even if your company is not yet profitable or active, you are still required to file monthly and annual reports.

🡆 Missing Key Deadlines: Late or incorrect filings can lead to steep penalties and complicate your company’s good standing.

Trusted Partner for Tax Compliance 

At Seven Stones Indonesia, we believe your focus should be on building and growing your business, not worrying about the complexities of tax forms and regulations. Our tax and accounting services provides the clarity you need to stay compliant and worry-free.

We can help you:

📌 Ensure your business is properly registered and compliant with regional and national tax laws.

📌 Manage your monthly and annual bookkeeping, tax filings, including handling all necessary paperwork and reporting to the tax authorities.

📌 Connect your operations to Indonesia’s digital tax systems (like Coretax DJP) and ensure your books are audit-ready.

Ready to ensure your business is on solid legal and financial ground? Get in touch with our tax and accounting team today. 

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Andrzej Barski

Director of Seven Stones Indonesia

Andrzej is Co-owner/ Founder and Director of Seven Stones Indonesia. He was born in the UK to Polish parents and has been living in Indonesia for more than 33-years. He is a skilled writer, trainer and marketer with a deep understanding of Indonesia and its many cultures after spending many years travelling across the archipelago from North Sumatra to Irian Jaya.

His experience covers Marketing, Branding, Advertising, Publishing, Real Estate and Training for 5-Star Hotels and Resorts in Bali and Jakarta, which has given him a passion for the customer experience. He’s a published author and a regular contributor to local and regional publications. His interests include conservation, eco-conscious initiatives, spirituality and motorcycles. Andrzej speaks English and Indonesian.

Terje H. Nilsen

Director of Seven Stones Indonesia

Terje is from Norway and has been living in Indonesia for over 20-years. He first came to Indonesia as a child and after earning his degree in Business Administration from the University of Agder in Norway, he moved to Indonesia in 1993, where he has worked in leading positions in education and the fitness/ wellness industries all over Indonesia including Jakarta, Banjarmasin, Medan and Bali.

He was Co-owner and CEO of the Paradise Property Group for 10-years and led the company to great success. He is now Co-owner/ Founder and Director of Seven Stones Indonesia offering market entry services for foreign investors, legal advice, sourcing of investments and in particular real estate investments. He has a soft spot for eco-friendly and socially sustainable projects and investments, while his personal business strengths are in property law, tourism trends, macroeconomics, Indonesian government and regulations. His personal interests are in sport, adventure, history and spiritual experiences.

Terje’s leadership, drive and knowledge are recognised across many industries and his unrivalled network of high level contacts in government and business spans the globe. He believes you do good and do well but always in that order. Terje speaks English, Indonesian and Norwegian.