What do you need to do before leaving Bali?

People arrive in Bali with a plan and leave in a hurry. The things left open are the things that cost money, and they are all avoidable.

Immigration

Close your stay permit properly with an EPO — Exit Permit Only — if you are leaving permanently and will not return under that permit.

Leaving without closing it means the permit shows as unclosed on your immigration record, your sponsor's obligations stay open, and it creates friction when you next apply to enter or obtain a permit.

Dependants too. Family permits are derived from the principal's, and each needs closing.

Allow time. This is not a same-day process and attempting it in the week you fly is how it does not get done.

The company

A PT PMA does not stop filing because you left.

Monthly tax filings, quarterly LKPM investment activity reports and the annual return remain due, with penalties accumulating against a company nobody is watching. Two or three years later the cost of regularising exceeds what maintaining it would have cost, and the company cannot be cleanly closed until arrears are cleared.

Three options, and you have to take one:

Close it properly through the dissolution process — shareholder resolution, liquidator, public announcement, settling liabilities including staff severance, tax clearance, OSS deregistration, ministry approval. Months, and longer if filings are behind.

Keep it compliant, appointing someone to handle filings, if there is a reason to retain it.

Sell it, if it holds something worth buying — which requires clean accounts and current filings, arranged in advance.

Abandoning it is not a fourth option. It is the most expensive version of the first, deferred.

Tax

An NPWP with filing obligations and nobody filing generates penalties.

If you have no ongoing Indonesian income, discuss formally deactivating the registration with a consultant rather than leaving it dormant.

Your residency changes. Ceasing to be an Indonesian tax resident generally moves the rate on Indonesian-source rental income from ten percent final to twenty percent non-resident. Know that before it happens rather than after.

Your home country's position changes too, and several European jurisdictions apply exit taxation on relocation. The United States taxes citizens on worldwide income regardless of where they live, so leaving changes nothing there.

Take advice in both countries, and note that the sequencing of a departure relative to a property disposal frequently changes the total materially.

If you still own property

PBB remains due annually and arrears attach to the land, which surfaces when you sell.

Rental income tax continues if the property earns, at whatever rate your new residency produces.

Someone has to be able to act. A property with no reachable representative in Indonesia is difficult to manage and difficult to sell. Appoint someone, with a properly scoped power of attorney drafted by your own notary, with an expiry date and defined limits.

Make sure they can reach the documents — the deed, the certificate, the permits, the PBB receipts, the tax filings.

Staff

Termination in Indonesia requires valid grounds, a defined process and statutory severance, service appreciation pay and compensation calculated on length of service. For long-serving staff that runs to many months of salary each.

This is a real and frequently unanticipated cost arriving at the same moment you are paying for an international move.

Take advice before terminating, not after, and set the money aside well in advance.

Banking and money

Keep the account open if you still own property and need to receive rental income and pay PBB, utilities and staff. Closing it and trying to operate from abroad is considerably harder.

Repatriating funds requires documentation of source and purpose — the deed, rental records, tax filings and evidence of the original inward transfer. Assemble it before you go, not from another country afterwards.

Plan the currency route. A large transfer through a bank at a two percent spread costs real money against roughly a quarter of that through a specialist service.

The practical list

Close the permit with an EPO. Deal with the company deliberately. Deactivate or maintain the tax registration. Appoint someone who can act on the property. Handle staff properly with advice. Keep the bank account if you still hold assets. Gather and digitise every document somewhere reachable from another country. Update your address on every Indonesian record. Cancel utilities and services that are not continuing. Take tax advice in both countries before, not after.