Bali Tourism

Solutions for Residents Around Bali Tourist Destinations Affected by the Pandemic

IBU Consulting · 19 June 2024 · 7 min read

The COVID-19 pandemic hit Bali's economy hard — especially the communities whose livelihoods depend on tourism. For residents around the main destinations (Ubud, Kuta, Sanur, Nusa Penida, and beyond), recovery isn't just about tourists returning, but about restructuring family finances and small businesses.

Three layers of impact

Informal workers

Drivers, tour guides, spa workers, souvenir vendors — they lost daily income when tourism stopped. Many sold assets (motorcycles, jewellery, even land certificates) to survive.

Small business owners

Warungs, homestays, and craft shops lost cash flow. Without reserves, many had to close permanently or rent their premises out to outside operators.

Land and property owners

Annual rent that had been the primary income stream stopped. Cancelled villa and accommodation contracts created unexpected cash-flow gaps.

What actually helped

As tax and finance practitioners working in Bali, we saw three approaches that worked:

  • Bank loan restructuring — many operators didn't realise restructuring was available. Banks were generally cooperative if operators approached early, before arrears piled up.
  • Income diversification — some clients moved a portion of their portfolio out of tourism into agriculture, crafts for local markets, or remote professional services. Not replacing tourism, but reducing risk concentration.
  • Restructuring the business — small owners who'd operated informally considered setting up a CV or PT for broader credit access and market credibility.

The consultant's role in recovery

Technical support (bookkeeping, licensing, tax filing) alone isn't enough. Clients need a partner who also helps them think through how to exit the crisis. Tax consultants close to the Bali community are uniquely positioned for this — provided we're willing to empathise with the financial reality of the client, not just their compliance status.

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