Anteya Research
Bali Property Inheritance for Foreign Owners: A 2026 Guide
May 22, 2026
Across roughly 5,300 buyer conversations Anteya logged with Bali buyers between 2023 and 2026, the inheritance question surfaces most often in two contexts: buyers in their late fifties and sixties planning a primary residence on Bali, and younger buyers acquiring a second-property asset that they expect to pass to family. The legal mechanics of how a Bali villa actually transfers to an heir are narrower and more structure-dependent than most foreign owners realize. This article walks through how Indonesian inheritance law handles foreign-held property, what each ownership structure does on the holder's death, when an Indonesian wasiat (notarial will) is the right tool, and the practical pitfalls that derail otherwise-clean estate plans.
Three parallel inheritance systems in Indonesia
Indonesian inheritance law does not have a single unified code. Three regimes operate in parallel, and the applicable system depends on the deceased's personal status and the structure of the estate:
Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata, KUHPerdata, Articles 830 to 1130). The default civil-law regime, derived from the Dutch civil code. Applies to non-Muslim Indonesian citizens and, by default, to foreigners whose home jurisdiction does not provide otherwise. Sets a defined forced-heir scheme (legitieme portie) where descendants in the direct line (and, in their absence, ascendants) have reserved shares that cannot be overridden by will. A surviving spouse is not a legitieme portie heir under KUHPerdata; the spouse is protected separately through the marital community-of-property regime (typically a 50% share of joint marital assets), not through a reserved testamentary share.
Islamic inheritance law (Faraidh). Governs the estate of Muslim Indonesian citizens. Administered through the Pengadilan Agama (Religious Court). Specific share-allocation rules under Kompilasi Hukum Islam (Compilation of Islamic Law). Foreign Muslim owners generally do not fall under Pengadilan Agama jurisdiction; their estates typically resolve under KUHPerdata principles or home-jurisdiction law via a conflict-of-laws analysis.
Adat customary inheritance. Bali has a strong adat (customary law) tradition operating in parallel with the formal civil code, particularly for land held by Indonesian-citizen families within a desa adat (customary village). For foreign-held property structures, adat inheritance rules generally do not control the formal title transfer, but they materially affect the landowner side of a leasehold: Hak Milik under a foreign-leased parcel is commonly held by an extended family inside a banjar. When that landowner dies, adat inheritance can fragment the underlying title across multiple heirs (children, sometimes brothers under the patrilineal purusa rule), which complicates the lessee's extension negotiation 15 to 25 years into the lease.
For a foreign buyer, the practical question is which regime applies to the structure you hold. The answer is mostly KUHPerdata for foreigners using the standard Bali structures (leasehold, Hak Pakai, PT PMA), with the adat layer relevant only on the Indonesian-landowner side of a leasehold.
"I'm in my sixties, planning to buy a villa on Bali for my retirement. What happens to it if I pass away during the lease? Do my kids automatically inherit?"
Buyer inquiry, Anteya CRM, 2025
There is no automatic inheritance under Indonesian law in the sense common-law buyers sometimes expect. The villa passes through a defined succession process governed by the applicable inheritance regime, the structural rules of the ownership form (leasehold, Hak Pakai, PT PMA shares), and any wasiat (notarial will) on file. The mechanics differ enough across these three ownership forms that the answer depends on which one you hold.
Leasehold inheritance: the contractual pathway
Leasehold on Bali is a contractual long lease (akta sewa-menyewa / perjanjian sewa-menyewa) granted by the Hak Milik landowner. Colloquially called Hak Sewa, it is operationally a contract right, not a registered land title at BPN, which is the source of its inheritance flexibility. The inheritance question becomes a question of contract transfer rather than land-title transfer.
The transfer mechanism is an akta cessie (deed of assignment) or akta pengalihan hak sewa (deed of lease transfer) executed at the notaris. The original akta sewa-menyewa (lease deed) typically contains succession-language that addresses what happens on the lessee's death: in standard Bali leasehold practice, the right transfers to the named heirs without requiring those heirs to qualify on residency or to be Indonesian citizens.
Three practical implications:
Heir eligibility is not residency-gated. Unlike Hak Pakai, the new leaseholder does not need to be a foreign resident with KITAS or KITAP. Adult children, grandchildren, foreign spouses, anyone named in the wasiat or qualifying under the applicable succession rules can take over the lease, subject to the lease contract's succession clause and to legitieme portie limits where reserved heirs exist. Standard akta sewa-menyewa templates used by Denpasar and Renon notaris offices include an ahli waris (heirs) clause that names heirs by default.
Remaining lease term sets the asset value. Inherited leasehold has whatever time is left on the original term. A villa bought in 2010 on a 30-year lease with one 25-year extension reaches the heir in 2030 with around 25 years remaining, and the structural value at that point is calculated against the unexpired term, not against the original term.
Landowner consent may be required for transfer. Some lease agreements provide that the lessee can assign the leasehold without consent; others require Hak Milik landowner consent on assignment. The notaris who drafted the original lease confirms which clause applies; check this before executing the akta cessie.
Leasehold inheritance is the structurally cleanest path for cross-border heirs because the residency filter does not apply. It does not eliminate inheritance friction (an Indonesian wasiat still simplifies the process materially), but it removes the eligibility constraint that Hak Pakai imposes.
Hak Pakai inheritance: the residency constraint kicks in
Hak Pakai (Right to Use) is a registered land title held in the foreigner's name at Badan Pertanahan Nasional (BPN, the National Land Agency). On Bali, personal Hak Pakai is most commonly seen on apartments and rumah susun / sarusun (condotels) rather than landed villas; for landed villas the usual structures are leasehold or PT PMA. Inheritance is allowed under Indonesian law (UUPA 5/1960 and its implementing regulations on foreign ownership, notably PP 18/2021 and prior PP 103/2015), but the heir must qualify to hold Hak Pakai. Concretely, this means the heir must be a foreigner with valid Indonesian residency (KITAS or KITAP) at the time of inheritance, or convert the title within a regulatory window.
The window: under current regulation, an heir who does not qualify to hold Hak Pakai has one year from the date the inheritance is recorded at BPN to either obtain qualifying residency or transfer the title to an eligible holder, which means another resident foreigner or an Indonesian citizen via title conversion. After the window expires, the title can be subject to pelepasan hak (release proceedings), where the title is released to the state and the heir receives sale proceeds rather than the asset itself.
This is the structural pinch point for Hak Pakai inheritance to non-resident heirs. A retired foreign owner using Hak Pakai for a primary residence whose adult children live in London, Singapore, or Sydney without Indonesian residency cannot pass the villa to them on Hak Pakai without the heirs either relocating (with appropriate KITAS) or transferring within a year of probate.
"My husband and I are buying via Hak Pakai. If he dies first, can I just keep the villa, or does my KITAS situation matter?"
Buyer inquiry, Anteya CRM, 2025
If both spouses hold valid Indonesian residency and the wasiat names the surviving spouse, transfer to the surviving spouse via Hak Pakai is structurally clean: the surviving spouse already qualifies, and the title moves through the BPN registration process with notarial documentation. If the surviving spouse has let residency lapse, the same one-year transfer window applies as for any non-resident heir.
For owners holding Hak Pakai with the express intent that the villa pass to non-resident heirs, the practical question to discuss with the notaris at acquisition is whether Hak Pakai is the structurally right title for the use case, or whether a different structure (leasehold, PT PMA) better aligns with the inheritance plan.
PT PMA inheritance: corporate-asset transfer
Where the villa is held via PT PMA (foreign-owned Indonesian company) with the company itself holding Hak Guna Bangunan (HGB) on the parcel, the inheritance mechanics shift fundamentally. The heir does not inherit the villa or the HGB title; the heir inherits the company.
The transfer mechanism is a share transfer at the company level, recorded through AHU Online (the Ministry of Law and Human Rights company registry) and reflected in the company's Anggaran Dasar (articles of association). The villa and the underlying HGB remain held by the company throughout; only the shareholder identity changes.
Three implications worth structuring at acquisition:
Shareholder structure matters at death. If the PT PMA has a single foreign shareholder, the death of that shareholder triggers a share-transfer event in the company. If structured as a two-shareholder vehicle (spouses, business partners), the survivor's share is unaffected and the deceased's share transfers via inheritance to named heirs.
Heir eligibility for foreign-shareholder PT PMA. PT PMA shareholding is governed by sector-specific rules under the Positive Investment List (Perpres 10/2021 as amended) and minimum-capital requirements. A PT PMA can include both foreign and Indonesian shareholders; the structural risk arises when inheritance shifts the shareholding mix in a way that no longer meets the foreign-investment thresholds for the company's licensed activities, or that triggers reclassification toward PT PMDN (domestic investment) status. The notaris and a corporate lawyer should structure share transfer to preserve the company's licensed-activity footprint and its ability to hold HGB.
Cross-jurisdictional tax exposure on company shares. Inheritance of PT PMA shares can trigger tax events in the heir's home jurisdiction (UK Inheritance Tax, US estate tax for US-person heirs, Russian inheritance tax depending on residency, EU jurisdiction-specific). The Indonesian-side tax position is generally limited; the cross-border tax position can be material and is the part most often missed in estate planning.
PT PMA inheritance is structurally the cleanest for foreign-held Bali villas with cross-border heirs because it sidesteps the residency-eligibility constraint that hits Hak Pakai and the contract-mechanics complexity of leasehold. The cost is the corporate-administration overhead and the cross-border tax planning that PT PMA shareholding requires.
The Indonesian wasiat: when to use it and what it does
A wasiat is an Indonesian-law will, drafted and registered at the notaris. For foreign owners with Bali property, the wasiat is the structurally cleanest succession-planning tool because it is recognized directly by Indonesian succession proceedings without the foreign-will recognition steps required for a will drafted under foreign law.
What a wasiat does:
Names heirs and shares under Indonesian inheritance regime. For foreigners defaulting to KUHPerdata, the wasiat defines the heir scheme, subject to legitieme portie (reserved-share) rules for children and surviving spouse that cannot be entirely overridden.
Specifies the property to be transferred and the transfer mechanism per structure. A well-drafted wasiat addresses leasehold via the akta pengalihan hak sewa path, Hak Pakai via direct BPN registration to the named heir, and PT PMA shares via the AHU Online share-transfer path. Different mechanisms; different notaris-facing instructions.
Speeds the procedural timeline. Inheritance with a clear Indonesian wasiat typically processes faster than inheritance under foreign will alone, which requires Pengadilan Negeri recognition. In Bali practice, end-to-end with a wasiat commonly runs 9 to 14 months (the Surat Keterangan Hak Mewaris at the notaris in 2 to 4 months, the BPN balik nama at Badung or Gianyar BPN in another 6 to 10 months depending on regency backlog). Foreign-will recognition through PN Denpasar typically extends the process by another 12 to 24 months once apostille, sworn-translator (penerjemah tersumpah) certification, and hearing scheduling are factored in. Actual timelines vary materially by regency, notaris workload, and any creditor or heir dispute.
Coordinates with the foreign will if both exist. Many foreign owners maintain a home-jurisdiction will for their global estate and an Indonesian wasiat for the Bali asset specifically. The two should be drafted to harmonize: the home will should not contradict the wasiat, and the wasiat should reference (but not duplicate) the home estate.
A wasiat is not the same as an English-style will or a US revocable trust. The legal instrument and the procedural posture are Indonesian. Plan for wasiat drafting at the notaris who handled the property acquisition, ideally in coordination with the lawyer who manages the home-jurisdiction estate.
"Do I need a separate Indonesian will, or does my home country will cover the Bali villa too?"
Buyer inquiry, Anteya CRM, 2025
A home-country will can in principle cover the Bali asset, but the procedural path is slower, more expensive, and more uncertain. Foreign wills must be apostilled or legalized, translated by a penerjemah tersumpah (sworn translator), and accepted into Indonesian succession proceedings via Pengadilan Negeri (District Court) recognition; on Bali this commonly extends the timeline by 12 to 24 months. A separate Indonesian wasiat drafted at the notaris handling the property is the cleaner path for the Bali asset specifically; the home-country will remains in place for everything else.
Inheritance tax: what Indonesia does and does not charge
Indonesia does not levy a national inheritance tax in the form many foreign owners expect from US, UK, or French regimes. The deceased's estate does not pay a percentage on transfer to heirs simply on the basis of inheritance.
What does apply:
BPHTB (Bea Perolehan Hak atas Tanah dan Bangunan, land and building acquisition tax) on title transfer. When a Hak Pakai or HGB title transfers to an heir, the heir pays BPHTB on the acquisition value above the regency-set threshold (Nilai Perolehan Objek Pajak Tidak Kena Pajak, NPOPTKP). Under UU HKPD 1/2022 (Article 47), inheritance BPHTB is calculated on 50% of the acquisition value, so the headline 5% rate produces an effective 2.5% in practice. The NPOPTKP threshold for inheritance is set higher than for ordinary purchase (commonly IDR 300 to 500 million in Badung and Denpasar versus IDR 60 to 80 million for jual beli), set by regency Perda. Hak Sewa (leasehold) is a contractual right and is generally not subject to BPHTB on inheritance assignment; assignment of leasehold can trigger other tax considerations (final income tax on transferor gain, stamp duty), which the notaris reviews case by case.
Annual Pajak Bumi dan Bangunan (PBB-P2, land and building tax) continues against the new holder. PBB-P2 is set by regency Bapenda (Badan Pendapatan Daerah) and has risen sharply since the 2023 NJOP (assessed-value) revaluation in Badung and Gianyar. A Canggu or Pererenan villa now carries PBB-P2 of roughly IDR 8 to 25 million per year, not the trivial figure often assumed. The SPPT-PBB (annual tax notification) must be re-registered in the heir's name at Bapenda after balik nama (title change at BPN); otherwise arrears continue accruing under the deceased's name.
No Indonesian-side inheritance tax on cross-border heirs. The heir's domicile jurisdiction may apply inheritance tax (UK IHT, US estate tax, Russian inheritance levy depending on residency rules); this is a foreign-jurisdiction tax matter, not an Indonesian tax matter.
Notaris and BPN fees on title transfer. PPAT land-deed fees are capped at 1% of transaction value under PP 24/2016. Inheritance-specific notarial work on Bali (Surat Keterangan Hak Mewaris, akta waris, balik nama coordination) for foreign-heir files commonly runs 1.5 to 2.5% of NJOP because of the additional translation, legalisation, and BPN follow-through, plus BPN PNBP registration fees and sworn-translator costs.
For most foreign owners, the Indonesian-side tax friction on inheritance is modest. The expensive part of cross-border inheritance is on the heir's home-jurisdiction side; coordinating with the home-jurisdiction estate lawyer materially affects net outcome.
Anteya observation: in our deal flow, the buyers most exposed to inheritance complication are typically those who acquired through Hak Pakai with non-resident heirs not factored into the original structure decision, and those holding PT PMA shares without cross-border tax counsel coordinating with the Indonesian notaris. Leasehold buyers face the fewest structural inheritance issues because the residency filter does not apply and the asset value reduces gracefully against unexpired term.
What happens when a KITAS or KITAP holder dies
A practical wrinkle worth surfacing: KITAS and KITAP are individual residency permits. They do not survive the holder's death. For inheritance purposes, this means:
For Hak Pakai held by the deceased: the title is now held by an estate where the original residency basis (the deceased's KITAS/KITAP) is no longer valid. The one-year transfer or qualification window starts from the inheritance event. Heirs who want to retain Hak Pakai personally need to obtain their own qualifying residency within that window.
For PT PMA shares held by the deceased: the shares transfer via inheritance, but the PT PMA's operating ability depends on the shareholders' continued qualification under foreign-investment rules. Heir nationality and the resulting shareholder structure determines whether the company retains foreign-investment classification. The NIB (Nomor Induk Berusaha) itself survives shareholder change (it sits with the company through OSS-RBA), but the director's NPWP, the deceased's Investor KITAS, the company's SKT (tax registration), and the quarterly LKPM (Investment Activity Report) filing all require updating; a missed LKPM cycle is one of the more common triggers for a BKPM warning letter.
A second operational reality on Bali: the company's corporate bank accounts (commonly BCA, Mandiri, or BNI) typically freeze upon receipt of the death notification and remain frozen until the akta perubahan (amendment deed) and updated NIB are filed through OSS-RBA. This typically stalls villa-management cashflow for two to four months. For rental-pool villas in Canggu, Seminyak, or Uluwatu where the management agreement was signed by the deceased as director, the operator typically requires an updated akta perubahan and a new SPK (work order) before resuming payouts, which is worth factoring into estate cashflow planning.
For leasehold: the residency of the deceased was never load-bearing on the contract; this scenario is the simplest.
In practical terms, the death of the title-holding spouse in a two-spouse acquisition can trigger immediate structural questions for the surviving spouse if both held Hak Pakai jointly and one's residency had lapsed before death, or if the PT PMA had been operating on the deceased's Investor KITAS (via the PT PMA) and the surviving spouse has no comparable basis.
Joint ownership: structural reality across the three forms
How spouses hold property together affects what happens at the first death:
Joint leasehold. Either listed as joint lessees (both names on the akta sewa-menyewa) or as primary plus secondary. Joint lessees structurally simpler at first death: the surviving spouse retains their share of the lease, and the deceased's share transfers to heirs (typically the surviving spouse first if so named in wasiat). Single-name leasehold transfers entirely on death subject to wasiat terms.
Joint Hak Pakai. Joint Hak Pakai exists in theory but is uncommon in Bali BPN practice. Most Sertifikat Hak Pakai is registered to a single foreigner, with the spouse protected via perjanjian pisah harta (prenuptial separation of assets) and a wasiat naming them as primary heir. Both-names registration requires each spouse to independently satisfy the KITAS / KITAP residency test, which makes the structure fragile if one spouse's residency lapses.
Joint PT PMA shareholding. The cleanest joint structure for cross-border-heir scenarios. Two-shareholder vehicles where each spouse holds shares directly. At first death, the deceased's shares transfer via inheritance; the surviving spouse's shares are unaffected. The company continues to hold HGB throughout.
"If we buy through a PT PMA where my wife and I both hold shares, what happens to her shares if she dies first? Does the company keep running?"
Buyer inquiry, Anteya CRM, 2025
The company keeps running. PT PMA share transfer on inheritance is a corporate event recorded through AHU Online; the PT PMA itself, its HGB, and the underlying villa are unaffected. The wife's shares transfer to the named heirs under her wasiat (or under intestacy if no wasiat). The surviving husband's shares remain his. Continuity of the company is what makes PT PMA the structurally robust choice for foreign owners with cross-border family arrangements.
Common mistakes and pre-emptive fixes
Drawn from patterns the team has tracked through buyer-side estate-planning conversations:
No Indonesian wasiat. Relying entirely on a home-jurisdiction will means the Bali asset goes through foreign-will recognition at Pengadilan Negeri. Material time and cost. Fix: draft a wasiat at acquisition or soon after.
Hak Pakai with no non-resident heir backup plan. Adult children abroad with no Indonesian residency cannot inherit Hak Pakai without relocating or selling within one year. Fix: structure as leasehold or PT PMA if non-resident heirs are the intended succession path, or document the transfer-to-citizen-via-conversion path at acquisition.
Single-shareholder PT PMA without survivorship planning. Sole foreign shareholder dies, PT PMA shares go through inheritance, and operational ability of the company can be disrupted during the transfer window. Fix: two-shareholder structure (spouse or trusted partner), or named director with explicit succession instructions.
Foreign will that conflicts with Indonesian wasiat. Two different wills naming different heirs, no harmonisation. Fix: home estate lawyer and Bali notaris coordinate on a single coherent estate plan with the wasiat covering Indonesian assets and the home will covering global assets.
Cross-border tax not addressed. Indonesia is generous on inheritance tax, but the heir's home jurisdiction often is not. Fix: home tax adviser reviews structure before acquisition.
Joint Hak Pakai where one spouse lets residency lapse. Quietly destabilises both spouses' position. Fix: continuous residency-renewal discipline, or restructure to leasehold or PT PMA if residency continuity is uncertain.
Leasehold succession clause overlooked at signing. Different lease deeds carry different succession language; some require landowner consent on heir transfer. Fix: read the succession clause before signing, negotiate explicit no-consent-required language where possible.
Setting up the right structure: a short framework
A practical sequence drawn from acquisition conversations:
Step 1: Sketch the intended heirs at acquisition. Spouse, children, grandchildren. Who lives where. Who has Indonesian residency. Who might in future. Who definitely will not.
Step 2: Map the structure to the heir geography. Non-resident heirs and no plans to relocate point toward leasehold or PT PMA. Resident family with stable long-term Indonesian status point toward Hak Pakai as an option. Mixed scenarios usually point toward PT PMA for flexibility.
Step 3: Draft the wasiat at the acquisition notaris. Soon after closing, not "eventually". The notaris who handled the SPA already has the title documents and the corporate documents (if PT PMA); drafting the wasiat at the same firm reduces friction.
Step 4: Coordinate with home estate lawyer. The wasiat should reference but not contradict the home will. The home lawyer should know the Bali structure exists and reflect it in the global estate plan.
Step 5: Review periodically. Heir geography changes (children move, marry, take new citizenships); ownership structures evolve (lease extensions, PT PMA share changes); regulations shift (the 1-year Hak Pakai window has been adjusted historically and could be again). A five-year wasiat review cycle at the notaris is good practice.
This article is general information, not legal advice. Indonesian succession law, residency rules, and cross-border tax interact in complex ways and vary by personal status. Consult a licensed Indonesian notaris and a home-jurisdiction estate lawyer for your specific situation.
FAQ
How does Bali property pass to heirs if the owner dies?
The process depends on the ownership structure. Leasehold transfers via an akta cessie (deed of assignment) at the notaris without residency restrictions on the heir. Hak Pakai transfers through BPN registration but the heir must qualify on residency (KITAS/KITAP) or transfer within one year. PT PMA shares transfer through AHU Online with the company continuing to hold the underlying HGB and villa. An Indonesian wasiat (notarial will) materially speeds all three.
Do I need an Indonesian will (wasiat) for a Bali villa?
Strongly recommended. A wasiat drafted at the notaris is recognized directly by Indonesian succession proceedings, which materially speeds and reduces the cost of inheritance. A home-country will can in principle cover the Bali asset but requires Pengadilan Negeri recognition proceedings that typically add 12 to 24 months and material legal cost on Bali in 2025-2026 practice. The cleanest setup is a wasiat for the Bali asset plus the home-country will for global estate, drafted to harmonize.
Is there inheritance tax on Bali property in 2026?
Indonesia does not levy a national inheritance tax. BPHTB applies on title transfer of Hak Pakai or HGB; under UU HKPD 1/2022 Art. 47, inheritance BPHTB is calculated on 50% of acquisition value, producing an effective 2.5% rate. Hak Sewa (leasehold) is generally outside BPHTB scope. The NPOPTKP inheritance threshold is higher than for purchase (commonly IDR 300-500 million in Badung and Denpasar). The heir's home jurisdiction may levy inheritance tax separately.
Can my children inherit Hak Pakai if they don't live in Indonesia?
Not directly. Hak Pakai heirs must qualify to hold Hak Pakai, which means a foreigner with valid Indonesian residency (KITAS or KITAP) or an Indonesian citizen. Under current regulation, heirs who do not qualify have one year from inheritance recording at BPN to either obtain qualifying residency or transfer the title to an eligible holder. If non-resident inheritance is the intended path, leasehold or PT PMA structures fit better at acquisition.
What happens to PT PMA shares when the owner dies?
PT PMA shares transfer via inheritance like any other corporate asset, recorded through AHU Online (the Ministry of Law and Human Rights company registry). The company continues to hold its HGB and the underlying villa throughout; only shareholder identity changes. The wasiat names heirs to the shares. Heir nationality affects the company's foreign-ownership status, so an estate plan involving Indonesian-citizen heirs to PT PMA shares needs structuring by a corporate lawyer.
How long does inheritance take to process at the notaris and BPN?
In Bali practice with a clean Indonesian wasiat, end-to-end commonly runs 9 to 14 months: the Surat Keterangan Hak Mewaris at the notaris in 2 to 4 months, then BPN balik nama at Badung or Gianyar BPN in another 6 to 10 months. PT PMA share transfer through AHU Online is a discrete corporate filing and faster on the formal step. Without an Indonesian wasiat, PN Denpasar recognition adds another 12 to 24 months.
Do I need both an Indonesian wasiat and a will from my home country?
Most foreign owners do, structured to harmonize. The wasiat covers the Indonesian asset under Indonesian succession proceedings. The home-country will covers global assets under home-jurisdiction probate. The two should reference each other, name consistent executors, and avoid contradicting on the Indonesian asset. Drafting both with coordination between the notaris and the home estate lawyer is the cleanest setup.
Anteya Research is the editorial function of Anteya Real Estate, a Bali-based investment property advisory. This article reflects patterns across roughly 5,300 buyer conversations logged in the Anteya CRM between 2023 and 2026, supplemented by first-hand observations from our Bali-based team.
