Corporate Taxation in Indonesia

This is a brief overview of the calculation and payment of corporate tax in Indonesia.

1. Indonesia operates a self-assessed taxation system that is similar to many other countries.
2. Rates are stepped and top out at 30% of taxable income.
3. Expenses are deducted from revenue to arrive at taxable income.
4. Indonesian GAAP (Generally Accepted Accounting Principles) is very similar to those of other countries.
5. Revenues are revenues in any language and should be declared and can be subject to tax audit. Reimbursements are not considered as revenue, but any mark-up will be.
6. Expenses are normal operating expenses of a company but there are some expenses that cannot be included for tax purposes:
7. Fringe Benefits (What the company pays on behalf of the employee that the employee would normally pay for himself/herself).
8. Fines and interest for late reporting/payment of taxes.
9. Vacation airfares, housing and schooling for expatriate staff and families.
10. There are also some strange interpretations by the tax office on other expenses that need knowledge of the relevant rules to argue against.
11. Taxes are paid throughout the year to maintain even flow of funds into the State treasury and maintain a reasonably even cash flow for the company.
12. One twelfth of the tax due for the previous year is paid each month in the current year less corporate tax withheld by third parties.
13. When you import into Indonesia there is corporate tax withheld by Customs and paid to the Tax Office on your behalf.
14. When customers pay you for services there is corporate tax withheld and paid to the Tax Office on your behalf.
15. Likewise when you make payments to your suppliers there may well be corporate tax that you withhold and pay on behalf of your supplier.
16. These rates of withholding tax vary dependent upon internal Indonesia, external Indonesia and what type of service/supplies was concerned.
17. The aim of the company is to finish the year in a tax underpayment situation as to receive a tax refund or carry forward means a tax audit must be performed. Good planning ensures this.
18. On top of corporate tax there is a wide-ranging VAT/GST system mainly rated at 10% and some items will also attract a luxury sales tax. Exports are rated 0% but refunds must undergo a field audit by the tax office.
19. VAT/GST allows for monthly offsets of inputs over outputs and excess inputs can be carried forward to the subsequent months. Or a refund claimed.
20. All tax payments are made via the banking or the postal system to receive credit for them.
21. Proof must be given or received where withholding tax is involved to obtain the credit.
22. Of course there are variations in taxes within certain industries with tax facilities that are too detailed to be listed here.
23. Indonesia has Double Tax Treaties with a number of countries and with good planning your firm may well be able to utilize available benefits.
24. Tax withheld by Indonesian resident companies to overseas will be treated as prepaid tax in the recipient country.

How to find a tax consultant

Most of the large international accounting firms have staff that can help you to prepare your taxes, both Indonesian and foreign.

Expatriate Associatoins in Indonesia

Just as in your home country, joining a business association is a great way to learn more about what is going on in the local business community and to meet colleagues. In Jakarta, there are several well-established country-specific business associations with memberships of hundreds of business people.

Staying informed, learning about how Indonesian government rulings are affecting business, meeting new people and widening your business contacts is perhaps even more important in a foreign posting where the conditions that affect business will be unknown to a newcomer. Becoming involved and setting up a good network will benefit you in many ways.

Below is a listing of contact information for expatriate business associations. We encourage newcomers to contact their national association and learn about what services they offer.

American Chamber of Commerce in Indonesia (AmCham)
World Trade Center, 11th floor
Jl. Jend. Sudirman Kav. 29-31
Jakarta Pusat, Indonesia 12920
Tel. (62-21) 526-2860
Fax (62-21) 526-2861
Email info@amcham.or.id
Website www.amcham.or.id
Joe Bartlett, President
Mark Smith, Executive Director
Membership - 400

Indonesia-Australia Business Council (IABC)
World Trade Center, 11th Floor
Jl. Jend. Sudirman Kav. 29-31
Jakarta 12920 Indonesia
Tel (62-21) 521-1540
Fax (62-21) 521-1541
Email secretariat@iabc.or.id
Website Indonesia Australia Business Council (IABC)
Mr. S.D. Darmono, President
Mr. Vic Halim, Executive Director
Membership - 200

British Chamber of Commerce in Indonesia (BritCham)
Wisma Metropolitan I F/15
Jln. Jend. Sudirman Kav. 29 - 31
Jakarta 12920
Indonesia
Tel. (62-21) 5229453
Fax (62-21) 5279135
Email bisnis@britcham.or.id
Website www.britcham.or.id
Chairman : Mr. Malcolm Llewollyn
Executive Director: Chris Wren
Business Development Manager: Lukas Rahmidin
Membership - 800

Indonesia Canada Chamber of Commerce (ICCC)
Sampoerna Strategic Square
South Tower 17th floor
Jl. Jend. Sudirman Kav 45
Tel. (62-21) 2555-2243
Fax (62-21) 5795-1177
Email ediccc@cbn.net.id, iccc@cbn.net.id
Website www.iccc.or.id
Mr. David Beynon – President ICCC
Vita Antasari – Executive Director

Danish Business Council
Jl. Kencana Permai V no 15
Pondok Indah, Jakarta Selatan
Tel. (62-21) 750-3204
Email michael@wivvies.com
Website www.dba.co.id
Jakob Friis Sorensen and Michael Lundager
Membership -

Finnish Business Council
Embassy of Finland, Menara Rajawali, 9th floor
Jl Mega Kuningan, Lot 5.1, Kuningan, 12950 Jakarta
Tel. +62-21-576 1650
Email sanomat.jak@formin.fi
Website www.finland.or.id
President Risto Poskiparta
Members: 23

Indonesian French Chamber of Commerce and Industry (IFCCI)
Jalan Wijaya II No. 36
Kebayoran Baru, Jakarta 12160
Tel. (62-21) 739-7161
Fax (62-21) 739-7168
Email contacts@ifcci.com
Website www.ifcci.com
President: Mr. Alain-Pierre Mignon
Director: Nora Guitet
Membership - 130

German Indonesian Chamber of Commerce & Industry (EKONID)
Jl. H. Agus Salim No. 115
Jakarta 10310 Indonesia
(P.O. Box 3151/JKT, Jakarta 10031)
Tel. (62-21) 315-4685
Fax (62-21) 315-5276
Email info@ekonid.or.id
Website www.ekonid.com or www.ekonid.org
Mr. Jan Rönnfeld, Director
Membership - 530

Economic Association of Indonesia and India (ECAII)
Intarti (Iin)
c/o PT Tripar Multivision Plus
Komplek Perkantoran Roxy Mas Blok C2 No. 27-34
Jln. K.H. Hasyim Ashari Kav. 125B
Jakarta Pusat – 10150
Tel. +62-21-6335050 Ext 219, +62-21-6324329
Fax +62-21-6324370
Website www.ecaii.org
Chairman Marzuki Usman
Membership - 80 Corporate Members

European Business Chamber of Commerce in Indonesia (Eurocham)
World Trade Center, 8th Floor
Jl. Jend. Sudirman Kav. 29-31
Jakarta 12920
Phone (62 21) 521-1650
Fax (62 21) 521-1651
Email info@eurocham.or.id
Website www.eurocham.or.id
President, Patrick Jonathan

Italian Business Association Indonesia (IBAI)
Wisma BRI II, 15th Floor, Suite 1501
Jl. Jend. Sudirman No. 44-46
Jakarta 10210 Indonesia
Tel. +62 (21) 571-3540
Fax +62 (21) 571-9013
Email luigicarlo.gastel@pirelli.com
Dr. Luigi Carlo Gastel, President

Japan External Trade Organization (JETRO)
Summitmas I, 6th Fl.
Jl Jen. Sudirman Kav. 61-62
Jakarta 12190 Indonesia
Tel. (62-21) 520-0264 / 5251-3650
Fax (62-21) 520-0261
Email
Website www.jetro.or.id
Mr. Kusaoke Sadonoobu
Membership -

Korea Trade Center (KOTRA)
Wisma GKBI, 21st Floor, Suite 2102
Jl. Jend. Sudirman Kav. 28
Jakarta 10210
Tel. 62-21-574-1522
Fax 62-21-572-2187, 572-2204
Email: kotrajkt@kotra.or.id
Website www.kotra.or.id
Mr. Kim Byung Kwon, Director General

Indonesian-Netherlands Association (INA)
Indonesian-Benelux Chamber of Commerce
Menara Jamsostek, Tower A - 20th floor, Room 2002
Jl. Jend. Gatot Subroto No. 38
Jakarta 12710
Tel. (62-21) 5290-2177
Fax. (62-21) 5290-2178,
Email ina@ina.or.id
Website www.ina.or.id
Mr. Elmar Bouma, Director
Membership -

Indonesian Norwegain Business Council
c/o Tirta Samudera Caraka
Cordova Tower, Lt. 2
Jl. Pasir Putih Raya Blok E No. 3
Ancol - Jakarta Utara 14430
Tel. 62-21-645 7624
Fax 62-21-645 7628
Email inbc_sec@ inbc.or.id
Website www.inbc.or.id
Mr. Tor Fjæran, President
Membership -

Swedish Business Association in Indonesia
Swedish Business Association c/o Embassy of Sweden
Menara Rajawali, 9th floor 3, Mega Kuningan Lot #5,1
Kawasan Mega Kuningan Jakarta 12950
Fax (021) 4261033
Email michael_olsson@bmolsson.net
Website www.sba.or.id
Mr. Michael Olsson, Secretary
Membership - 36 Members

Taiwan Business Club
Jl Raya Kelapa Hibrida Block QH
Kelapa Gading
Jakarta 14240 Indonesia
Tel. (62-21) 451-3525
Fax (62-21) 451-3524
Email tbcjkt@indosat.net.id
Website
Mr. Frank Lee, Director
Membership -
Indonesian Business Associations Overseas

American-Indonesian Chamber of Commerce (AICC)
317 Madison Ave., Suite 1619
New York, NY 10017 USA
Tel. (212) 687-4505
Fax (212) 687-5844
Email aiccny@bigplanet.com
Website www.aiccusa.org
Mr. Wayne Forrest, Executive Director
Membership - 195

Australia Indonesia Business Council (AIBC)
Website www.aibc.com.au

Indonesia New Zealand Business Community
Website www.indonz.com

Bali Fruit's

The exotic, interesting fruits of Bali, and indeed the rest of Asia, are one of the best reasons for visiting. Bananas, coconuts and pineapples are well known - although you may not be prepared for the numerous varieties of bananas that are available.

The mangoes and papayas or pawpaws, which are now available in the West, are better in Bali. They have their seasons. Others are not available outside the tropics because they do not travel well and may not even be known outside Bali.

Tasty, interesting fruits are:

Durian :


The durian legendary is in the tropics. People either love it or hate it. It has an obnoxious smell and frightening appearance, weighs about 3 or 4 kilograms and is covered in large spikes. It is yellowish-green and has a hard shell. A creamy white pulp covers the seeds, which is what people eat.

Very good durians are for sale on the Kedewatan road from Ubud to Ponggang at the beginning of the rainy season in November.


Mangosteen :

Everyone likes this delicious sweet fruit. Queen Victoria offered to knight the first person who could get it to England in an edible condition. Nobdy succeeded. The shell is deep purple. It is a bit hard and has to be twisted or cut off to reveal four or five segments of brilliant white fruit. The season starts in Decembe


Lychee :

These are a native of South China. Payangan is the only place in Bali where they are cultivated. They taste acidic-sweet, rather like a grape. The season is late November. The bright red clusters of fruit are very attractive to fruit-eating bats, which usually get there first and finish them in one night.

Papayas

These are known as pawpaws in the West. They are bigger in the tropics. The flesh is pink and rich in vitamin A. They are eaten at breakfast. There is no season

Mango :

Mangoes are particularly good in Bali. The season starts in September. They can be big. The best way to cut them is in four lengthwise cuts and then peel. Mango juice is good.


Rambutan :

This red, hairy fruit grows in bunches in tall trees. Its name means "hairy", which describes it well. Take off the skin and eat the white, refreshing acid-sweet flesh that covers the single seed. The season starts in December

Jackfruit :

These big, heavy, yellow fruits are very unusual and versatile. They be fried or eaten raw. They can also be cooked when they look like chunky pieces of meat. They are therefore ideal for vegetarians. They are the largest of all tropical fruits and weigh as much as 50 kilos.

The skin and protective white covering must be removed. Jackfruit juice tastes good. Jackfruit wood is yellow, easy to carve and is used for making wooden stands for musical instruments in the gamelan orchestra.

Pomelo :

The grapefruit is a descendant of the pomelo. Pomelos are bigger than grapefruits. The flesh is coarse and needs to be cut away to reveal the pomelo segments. They are bigger, sweeter and have a more subtle taste than a grapefruit.


Salak :

This fruit looks like a pear and has a reddish-brown, snake-like, scaly skin, which is easily peeled off to reveal crunchy, slightly astringent, white flesh. It grows in east Bali.

Star fruit: Blimbing

This yellowish-green five starred fruit is crisp and usually sweet.

Sirzak :

This large fruit is green on the outside, white on the inside, with an acidic-sweet taste.

bALi GoLf

Bali Handara Kosaido Country Club Designed by Peter Thomson and Michael Wolveridge and Associates, Bali Handara is probably the island's most well known golf course. This is due to it being ranked in the top 50 courses in the world in 1979/80. Bali Handara is 3700 feet above sea level and is built in a volcano crater at Bedugul. It is about a one and a half hours scenic drive up to the course from the Kuta/Sanur areas. The course measures 7024 yards in length-par72 from the championship tees, and its greens will trick the best golfer. Bali Handara offers magnificent mountain scenery with beautiful gardens and is a must to see, even for non-golfers.

Bali Handara Kosaido Country Club has a variety of rooms for accommodation. There is a restaurant overlooking the golf course, bar, Karaoke, tennis courts, a fitness centre with massage service and Japanese bath. A fully stocked pro shop and golf carts are optional. Stay'n Play Packages are available from Bali Discount Golf.





The Grand Bali Beach




The Grand Bali Beach is now under new ownership and has changed it's name to The Bali Beach Golf Course. The layout is still a 9-hole course (par 36), however all greens and bunkers have been replaced. The Bali Beach Golf Course is in the grounds of The Grand Bali Beach Hotel in Sanur and is still a flat course, with tight tree lined fairways. The new enlarged greens are well protected, making accuracy essential. The course is an improvement on the old course, but not in the same class as Bali's 18 hole courses. It is still a test of golf. Caddies are available, however, there are no golf carts and trolleys are compulsory.



Nirwana Bali Golf Club Lying on Bali's southwest coastline at Tanah Lot, Nirwana Bali Golf Club was designed by Greg Norman and opened in July 1997. A 6805 yard - par 72 championship standard golf course, it is destined to become one of the worlds best. Asian Golf Monthly and Golf Digest have voted the course as the No 1 course in Indonesia. Nirwana is part of the Le Meridien Resort and the resort was voted by Asian Golf Monthly as Asia's Premier Golf Resort. The breathtaking beauty of this course is highlighted by rice fields forming some of the rough, strategically placed bunkers and spectacular ocean views, on the three cliff-top holes that overlook the Indian Ocean. With four sets of tees Greg Norman has ensured that the course will test all golfers.


OTHER FACILITIES
Nirwana Bali boasts a luxurious Balinese style clubhouse with a restaurant, a halfway house, a fully stocked pro shop and exquisitely furnished locker rooms. Golf carts with a caddy are compulsory and a drink service is provided. A recent addition to the Club is a driving range and lessons are available from the resident PGA professional. Being part of the Le Meridien Nirwana Golf and Spa Resort, Spa and massage facilities are available at the hotel. Nirwana Bali Golf Club also operate The Nirwana Apartments and Villas. They are one or two bedroom self contained apartments with the complex having it's own swimming pool. Stay'n Play packages are available from Bali Discount Golf.

Bali Golf & Country Club

Located in the deluxe resort area of Nusa Dua. A Robin Nelson and Rodney Wright designed course hosted the 1994 Asian Dunhill Masters and in 1997 it was voted by Fortune Magazine -USA as one of Asia's top 5 golf courses. Three distinct areas have been used to create Bali Golf & CC. You play up through hillside terrain with lush tropical vegetation where you have spectacular views of Indian Ocean and the Nusa Dua area. You also play through massive coconut trees, lakes and finish off with sand dune holes along Nusa Dua beach. The course measures 6871 yards from the championship tees -par 72,with multiple tees to ensure playability. Expert grooming and superb maintenance ensures championship-playing conditions.


OTHER FACILITIES Bali Golf & CC has and elegant clubhouse and restaurant with spectacular views of the course and the Indian Ocean. There is an excellent driving range with a resident PGA Professional to give lessons. Bali Golf and Country Club has two bars, two halfway houses, with food and drinks service. There is also a Spa with a full range of massage treatments, a swimming pool and a fully stocked pro shop. Golf carts are compulsory and one caddy is provided with each cart. Wantilan Golf Villas are also part of the course. "Wantilan" are three or four bedroom Luxury Villas with your own staff and swimming pool. Either one bedroom or the full villa can be rented. Stay'n Play packages are available from Bali Discount Golf.

Bali After Dark, The Nightlife

Kuta, Legian & Seminyak

A Bar
Jalan Dhyana Pura Gado-gado Seminyak. Named after Absolute Vodka, mature crowd, real drinks, cozy atmosphere. 8pm till late.


A Club
Situated on Jl Basangkasa-Seminyak, This trendy club is open Tuesday-Saturday 10pm till late with DJ house music and special Friday night parties.

Aina
Jl oberoi. Bali's first "fully unconditioned" cocktail bar. Good music friendly atmosphere. Opens early till late.


Apache Reggae Bar
Reggae cover bands 7 nights a week, 11pm - 2am, Jl Legian.

Bali Globe Cafe

A selection of International DJ's open each night from 10:00pm till dawn. Jl. Dyana Pura, Seminyak.

Bali Peanuts Club
One of the most popular venues in the Kuta area, the scene is young and sprinkled with locals, who all take to the huge dance floor in the cave-like air-conditioned interior. Pool tables and plenty of entertainment, compliment the very reasonably priced drinks, live music every night Sunday-Friday. DJ music Saturday night from 9pm on Jalan Raya Legian.

Bali Rock Cafe
Live music by popular cover bands 7 nights a week. 9.30-12pm.

Bahiana
Open from 7pm until very late. Hear the latest Latin tunes from the resident DJs.

Benny's Bistro

Benny's has become the venue for Salsa dancing to live latin acoustic music Of the 7-piece Buena Terra Band. Jl Dyana Pura, Seminyak. Enjoy the food the ambience and that infectious salsa rhythm.

Bush Telegraph
Live music every Thursday, Friday and Saturday nights, 9.30 -12pm. Situated in the heart of Seminyak's hot spot on Jl Dhyana Pura.

Cafe Del Mar
Jalan Dhyana Pura Gado-gado Seminyak. Cool cocktail bar, great drinks, relaxed atmosphere, funky music, open air, super smooth crowd. Open from 9 until late.

Café Exiles
in Pengosekan has a live band and is worth the visit. Local laws determine that live music at all bars in Ubud stop by 10:30pm.


Cafe Luna
Stylishly decorated with an Italian menu, indoor/outdoor seating and two bars make this a popular choice. Open until 2.30am, Jl. Raya Seminyak.

De Ja Vu
Same owner as Spy Bar. Newly opened with a fantastic interior design playing great tunes. Nice place to hang in the afternoon or the early cocktail hour.

Double Six
Open every night until 6am. The music is pure dance and there is always a good crowd. Opens at midnight it usually starts to fill up at around 1am. Three bars and late night pizzas. Open till sunrise. Entry cost Sunday - Friday Rp40.000, Saturday's Rp50.000. Featuring the only night bungee jumping in the world with AJ Hackett from 2.00am.

Espresso Pizzaria
Cover bands 7 nights a week from 10pm-2am on Jl Legian.

Euro Club
Situated on Jl 66, Seminyak. The latest DJ Music from 8pm till late.

Fidels
Fidel's cigar bar and lounge at the popular Ku De Ta restaurant. Jl Lasmana, Seminyak

Fuel
Award winning two storey club/restaurant in the heart of Kuta. One of the hottest house venues with resident and visiting DJ's.

Full Moon Parties
Usually held down Yang Yang Beach at Hotel Puri Bali and Padang Padang Beach sometimes held down in Nusa Dua. Check out our calendar for full moon dates.

Gado Gado
An excellence renovation of this ex-club now provides a stylish beachside setting. Well recommended. Jl Dhyana Pura.

Hard Rock Cafe
Located right on Kuta beach. The regular live bands draw big crowds. The bands are usually good. They start at 11pm and go until 2am.


Hard Rock Hotel - Center Stage
Bali's coolest unplugged bar with live bands nightly at center stage, from 7.30-11pm.


Hulu Cafe
Hulu Cafe is the only really gay bar in all of Bali. Okay, some of our non-gay friends stop in and join in the fun, but you won't have any hassles like in some other on-again, off-again venues in Bali. Live dance show Wednesday-Sunday 10pm till late. http://www.ozemail.com.au/~hulucafe/index.html


JP's
Stylish bar on Jl Dhyana Pura, offering live music Friday & Saturday nights from 8.30pm

Kama Sutra
Club restaurant and lounge. Happy hours each day from 9-11pm. Jl. Pantai, Kuta.

Kori Restaurant
Gg Poppies II - Relaxed & Cozy atmosphere, imported wines, chilled cocktails and ice cold beers. Cigar salon complete with a pool table, great place to spend an evening.

Ku De Ta
The newest talk of town with a great location, great food, cigar lounge and loads of style. Definitely somewhere to check out.

Lips
On Jl Seminyak. Live music Wednesday- Saturday from 10.30pm.

Liquid
Jl Dhyana Pura-The latest cool bar on this happening strip, with funky tunes and a killer cocktail list. The coolest illuminated bar.

Loco Bar
Situated on Jl 66, open 7 nights with special international DJ Wed-Sat, 10pm till late.

Lush
A comfortable lounge bar located on the corner of Jalan Kunti. Good place to chill out for a few aperitifs before proceeding on for the evening.

Maccaroni
Italian restaurant and club located on Jalan Legian. Starts from 11pm.

Millertime
Situated in the middle of town on Jl Legain with cover bands every Saturday night from 10pm-12pm.

My Way
Cover bands Friday, Saturday & Sunday from 9.30pm till 2am. On Jl Legian

Musro
Nightclub with spectacular cabaret shows. Located at Discovery Kartika Plaza Hotel in Tuban from 10:30pm onwards.

Oxygen
Fantastic sounds kick from the bose sound system and freaky projections across the wall and ceiling upstairs sets the mood.

Paddy's Reloaded
A solid, no-frills pub set-up combined with reasonably priced cocktails and drinks. Located in front of Bounty.

Planet Hollywood
DFS Bali Galleria complex - Great burgers and grills to go with a long drinks list and excellent cinematic memorabilia.

Poco Loco
Jalan Padma Utama tequila shots and jugs of margaritas and make your own fajitas.

Q Bar
Abimanyu Arcade Jl Dhyana Pura, Seminyak. Bali's premier gay watering hole with alternative style DJ music nightly.

Santa Fe
Open 24 hours serving everything, need we say more.

Space Lounge
Jl. Dhyana Pura Seminyak. Bali's newest bar and lounge.

Spy Bar
This club has an indoor and outdoor vibe with top local DJ's - Jl Dhyana Pura

Stadium Café
Live cover bands each Tuesday, Wednesday and Thursday from 9pm. Jalan Kartika Plaza, Kuta.

Sugar
Formerly Club Inc. A variety of funky music and drinks are served from 5pm until dawn.

Taj Mahal
Bar with a chill-out lounge and guest DJ's. Jl. Laksmana Seminyak.

The Oriental
The first and only exclusive cabaret theatre in Bali created by International Production Team. Enjoy the unique atmosphere and out standing performance. Be dazzled and entertained by the breathtaking and spectacular cabaret with our first class dancer, magnificent costumes, exiting music and the most beautiful and amazing female impersonators you have ever seen. Wednesday-Sunday 8.30pm. Jl. Srirama Legian Kuta-Bali Tel/Fax : 62-361-756-604


TJ's
Located in Poppies Lane famous for it's TJS Frozen Margaritas and great Mexican food. Has been in operation for 15 years.

The Bounty Ship 1 & 2
Both on Jalan Legian Kuta. Home to the famous "Jam Jar". A popular restaurant/bar/club. Bounty Ship 1 has a great DJ from 10pm until late everynight. Bounty Ship 2 is open 24 hours with 2 for 1 drinks from 5-7pm.

The Jaya Pub
Jalan Raya Legian Kaja Seminyak. Jaya Pub is an entertaining venue with an interesting blend of tourists and locals. Around for quite a few years it is still as popular as ever. The live bands are often joined by visiting musicians both professional and amateur. Open until 2am.

Venue at the moon
An elegant restaurant with lounge and bar. Serving cocktails and drinks with visiting DJ's and special theme nights.

Warung Music
Situated on Jl Raya Kerobokan with live music 7 nights a week, 9.30 till late.

Woodstock - "The Lounge"
Open 7am till late. Situated on Jl Oberoi, Seminyak. Good place to chill out.

Tuban


All Stars after Dark Back Stage Club
Live music catering to all types, cover bands 7 nights a week 9pm-2am.

Gracie Kelly's
Located at Bali Dynasty Resort on Jalan Kartika Plaza - With no cover charge, check out the 'Kintamani Shamrocks Band' A great pub in the heart of Tuban.

Musro
Live cabaret's daily and guest DJ's (Friday & Saturday) Karaoke, Laser Shows plus an all night café.

Nusa Dua


Every hotel in Nusa Dua has its own bars and generally a nightclub. How full and how much fun they are depends on the current guests, but if you're staying there it's worth a look.

Club Tabuh
Nusa Dua Beach Hotel features ladies nights, fashion parades, regular guest bands and theme nights.

Cool Bar
at Grand Mirage - karaoke and dancing.

East
Located on the third level at Conrad Bali Resort and Spa. Open from 8am-11pm

Lila Cita
Grand Hyatt Bali A live band every night with regular special events, when this venue gets going it can be a lot of fun - depends on the crowd. For sunset cocktails check out the Persona lounge and piano bar in the lobby, a great spot to meet for a drink before dinner of hitting the town.

Octopus Club
at Bali Hilton International.

Oolooloos Fun Pub
at Nikko Bali Hotel, featuring live entertainment and DJ as well as karaoke rooms.

Poco Loco
Great marguerites, imported beers and good music keep the crowds rolling in.

Quinn's
At the Sheraton Lagoon Hotel is currently featuring a line-up of live bands. A lively venue.

Salsa
At the Grand Hyatt Hotel. Offering oceanviews and outstanding cocktails.


Sanur


Lava Lounge
Enjoy a cocktail in this cool setting. Located on Jl Danau Toba. Your hosts are from Australia and will make you feel most welcome.

Grantang
Located with Bali Hyatt, a sophisticated cocktail bar, serves up live jazz every night except Wednesday from 8pm-1am.

Pergola
Head down to Pergola on a Thursday evening for their Salsa night from 8pm onwards. Enjoy a drink or two at the bar!

Jangger Disco
Formerly Subec if you're after a friend for the night this just might be the place to go.

Jazz Bar & Grill
Sanur Raya Complex serving great food and Monday night Jazz session is excellent. Jazz and cover bands 7 nights from 9.30pm

Kafe Wayang
Greatest jam session on the Island every Friday night. Good food and bunch of people hang out there. Located opposite the Radisson Bali hotel in the Sanur Raya shopping complex.

Koki Pub
Missing the pub dinners while on holiday this is the place to go. Pool table and cable TV. Located on Jalan By Pass Ngurah Rai Sanur. Open till late.

Trophy Bar
Good place to have pre-dinner drinks located next to Sanur Beach Hotel.

The Wine and Cigar Bar at Pala
Bringing air-conditioned elegance to Sanur. A large range of moderately priced wines from allover the world can be drunk in comfort here or taken home.


Ubud


Nightlife in Ubud has its own flavor and is mostly centered around the town's excellent restaurants. However these places cater to the Ubud night owls.

Angsoka
A tiny little bar next to the Terazo Restaurant, where anything could happen. No crowds and a very intermate atmosphere on Jl Suweta, Ubud.

Ary's Warung
Old time favourite with a hint of Jazz located in the main drag, open till late.

Barandi
Want to try a lychee martini? Thursday nights bring live music which draws a bubbly crowd of expats, locals and tourists.

Exiles
Jl Pengosekan Kaja. Live music 9pm - 12pm.

Funky Monkey
Monkey Forest Road open daily from 11.00 - 1.00am. Great music from Latin funk with a hint of blues.

Jazz Cafe
A real hit in Ubud. The live music is always good with quality drinks. Live music is nightly except Sundays & Monday 7.30-10.30pm. Jl Sukma No.2 Tebesaya-Ubud.

Naughty Nuri's
Balinese Warung with a touch of New York. a restaurant with bar...they make a mean martini!

Putra Bar
Casual bar, with live reggae music. Good place to hang out if you cant be bothered dressing up. Open until 12pm. Jl Monkey Forest Ubud.

Sai Sai Bar
Monkey Forest Road, the Queen of Decadence has been let loose here. This is a happening place great food and entertainment.

Terazo
For a bite to eat or just to sample a few cocktails at the bar. A very stylish eatery with cool music and great food situated on Jl Suweta-Ubud.

Wunderbar
With a unique and brightly coloured design, delicious food and well stocked bar. Check it out for yourself.

Balinese Language

Balinese language is another language entirely, with a completely different vocabulary and grammar and much more complex rules for its use. Balinese is greatly complicated by its caste influences. There's high Balinese, low Balinese and even middle Balinese, plus a number of variations of the three. Middle Balinese has an even more restricted vocabulary. It's mainly used when one wishes to be very polite but doesn't want to emphasize caste differences. Initially a conversation between two strangers would commence in the high language. At some point the question of caste would be asked and then the level adjusted accordingly.

Whenever there are trends of emphases of a greater democratization in public society, any vestiges of apparent feodalism give way to modern movements for democracy equality and non-discrimination; this also in areas where status or social-level in society has hitherto been much determined by the rather sensitive issue of the system of castes. Traditional norms as a kind of "language-obeisance" with relation to inter-class relationships, are on the decline.

Traditionally, however language rules in Bali had to be observed irrespective of age, position or sex. Traditional "rules of Caste" that had so long been considered an unflinching exigency are becoming less pronounced and less rigorous. Albeit, in the face of modern trends the determination of language-usage of certain categories of words, is still much espoused and very much in vogue in Bali. However, significant adjustments have been proposed at more recent Language-Seminars on the Island, and this, no doubt, will have its effects and repercussions in Balinese Society today.

Many seem enthusiastic in the promotion of a standard or common language for all (Basa Madia or Basa Mider); with an option in the selection of words from "a vocabulary of courtesy" which in times past had been limited perhaps to less than a thousand specific words.

ENJOY AN UNFORGETTABLE HONEYMOON IN BALI

Our Free Ceremony for Your Wedding, Anniversary or
Renewal of Vows and Our Extras for Honeymoons & Wedding
Anniversaries will make your visit even more memorable.






From the moment you arrive in Bali, you'll know this is the honeymoon paradise you've been looking for after your wedding. You'll enjoy the friendly welcome of your private driver, the Balinese house staff, and the comfort and informality of staying in your own villa in Bali. You can relax and totally unwind in spacious, comfortably furnished living and dining areas. And you'll enjoy the tropical garden and the privacy around your swimming pool.

Enjoy Being Totally Spoilt During Your Honeymoon!

You'll be looked after by friendly Balinese maids, house boys and an excellent private cook to prepare delicious Balinese and international dishes or any special diet, and you pay just market prices for the ingredients required for your meals and wholesale prices for any imported wine or spirits.

If you feel like having a massage, a body scrub, a Balinese flower bath, or a manicure – just tell your staff, and all spa & beauty treatments will be arranged in your villa free or at nominal cost. A private Balinese dance performance at your villa, tennis lessons, cooking classes, attending "Bali Wine Club" lunches and/or "Chaine des Rotisseurs" events, and arranging any kind of excursions in Bali — a phone call is enough to organize it.
BALI — the "ULTIMATE HONEYMOON ISLAND"

Annual Reader Surveys by major travel magazines continually confirm the island of Bali in Indonesia as the most enchanting travel destination in the world. And what could be more perfect for a wedding or honeymoon?

The year-round pleasant climate, the very friendly people, and the absence of any security problems guarantee a completely relaxing stay. Because of the physical beauty of the island and its wide variety of attractions, Bali has become for many honeymooners and experienced travelers the "Ultimate Island". For continuously up-dated information on Bali please visit BALI TODAY — an Insider's Guide.
Weddings, Wedding Anniversaries, Renewal of Vows

If you did not get legally married before your visit and plan to take the big step in Bali, please visit our page How to Get Married in Bali. Celebrating your wedding in Bali in the presence of a few close friends is certainly much more economical than inviting 80 or 100 guests at home.

Balivillas.com will assist with villa decorations, catering & party service and transportation. If you book a private villa for 7 days or more, Balivillas.com will arrange a FREE Wedding Ceremony. You can also take advantage of this offer to Renew your Vows if your wedding anniversary is during your stay at your villa in Bali. For details please visit FREE Extras for Special Occasions.

For additional arrangements such as more elaborate religious ceremonies, legal formalities, rental of bridal dresses, hair styling and make-up, flowers, Balinese dancers & musicians, photo & video shooting etc. please visit Romantic-Weddings.com.