Contributions to the banjar and desa adat, and ceremonies

This page is for foreigners who own or rent a home in a Balinese village, or run guest accommodation in one, and want to understand what the village may ask and why. It is written by guests who want to understand, not by advisers. It does not say what to pay or whether to pay, and it gives no amounts: each desa adat sets its own in its own written rules, and the amounts differ from village to village. It is general information, not legal advice.

The texts we read, in force on 6 October 2026: Perda Provinsi Bali 4/2019 on Desa Adat di Bali (of 28 May 2019); Pergub Bali 34/2019 on the financial management of desa adat, as amended by Pergub 55/2022 and Pergub 2/2023; Pergub 4/2020, which carries out the Perda; UU 15/2023 on the Province of Bali; and decision 03/KEP-PSM.III/MDA-BALI/XII/2022 of the Majelis Desa Adat (MDA) Bali of 12 December 2022. The MDA decision is a guideline of the customary council, not a Perda or Pergub; Pergub 55/2022 gives the MDA the task of setting the dudukan standard and tells village pararem to follow its guideline. We found no Perda amending Perda 4/2019, and no Pergub amending Pergub 34/2019 after Pergub 2/2023, in the lists of the provincial customary-affairs office (Dinas Pemajuan Masyarakat Adat, DPMA) read on 6 October 2026. Bali Post reported on 1 September 2026 that a bill to amend Perda 4/2019 is on the 2026 list, that DPMA asked for it to be withdrawn and that the committee of the provincial parliament had not decided; that is a news report, not an official text.

What is not here. How to be recorded in a banjar or as a tamiu is on the page on registering with a banjar, and daily life with neighbours is on the page on living with the community; both are written in the same release and are only named here. Who the desa adat, the banjar and the desa dinas are is on the page on how power works in Bali. What the Bali rules page says about tamiu and about dudukan (the ceiling in rice value, the registration of the pararem) is in its section Living in a desa adat. The dates of holy days are on the calendar page. Fees of the administrative village, of its hamlets (banjar dinas) or of a housing complex are outside this page.

We name no village, banjar, temple, priest or person. An awig-awig or pararem belongs to one village: nothing on this page is a rule of the whole island unless it says it is a provincial text. Customary and government institutions are partners in how Bali is run, and we write about them that way. No Balinese co-author has reviewed this page yet, and it is marked so; where a Balinese reader sees a mistake, please write to us.

UU 15/2023 on the Province of Bali (promulgated 4 May 2023), Pasal 6, says that in Bali there are desa adat and subak, regulated by a provincial Perda in line with the laws. That Perda is Perda 4/2019. It defines the desa adat as a customary law community with its own territory, structure, traditional rights and property, and the right to manage its own household (Pasal 1 angka 8). Among its powers from origin (hak asal usul) are making awig-awig, pararem and other customary rules and setting its own budget, the APB Desa Adat (Pasal 24(a) and (c)).

An awig-awig is a rule made by the desa adat or banjar adat that applies to krama desa adat, krama tamiu and tamiu (Pasal 1 angka 29). A pararem carries out an awig-awig, regulates something new or settles a customary case (angka 30). Both are made and validated in the Paruman Desa Adat, the highest decision body for matters of principle and strategy (Pasal 16, 19, 41); the Pasangkepan decides technical matters (Pasal 42). A pararem must be written (Pasal 18(3)) and is registered by the prajuru with the provincial office for desa adat (Pasal 19(3)).

The banjar adat is part of the desa adat (Pasal 1 angka 9). It runs social and religious activities, has its own prajuru, may have its own awig-awig that must not conflict with the desa adat's, and manages its own property (Pasal 39 and 40). The Perda lists no banjar dues, and Pergub 34/2019 is about the finances of the desa adat, so we found no provincial text on what a banjar collects or how it accounts for it. That is for the banjar's and the desa adat's own rules.

The Perda uses neither "dudukan" nor "urunan"; "dudukan" comes from Pergub 34/2019. The Perda gives the idea behind it: every kind of member has duties (swadharma) and rights (swadikara) in the village, a full member's in parahyangan, pawongan and palemahan, a tamiu's limited to pawongan and palemahan, and the details are for awig-awig and pararem (Pasal 9). Its explanation says what a duty is made of: material contribution and physical work for a full member, and for a limited duty only certain matters, as the village's rules set. The right to service and to the use of village facilities is limited in the same way (explanation of Pasal 9(2)).

Every person in the village territory, member or not, must keep its sanctity, its preservation, its cleanliness and its order (Pasal 12). That is the one duty the Perda puts on everyone.

The definition of dudukan, the MDA's ceiling in rice value for tamiu, the registration of the pararem, the collector's letter of assignment and the ban on holding an identity card are on the Bali rules page, section Living in a desa adat. We do not repeat them, and we give no amounts. This section adds what the texts say about how the rule is made, registered and shown.

How it is made. Dudukan must follow a type and a standard (Pergub 55/2022 Pasal 13(2)). The standard must consider justice, benefit, propriety and the laws (13(3)); the provincial MDA drafts it with the provincial office for desa adat and fixes it by a decision (13(4) and (5)). The village then regulates how dudukan is collected and used in a pararem that follows the MDA's special guideline (13(7)). Dudukan that has been collected and used is supervised regularly by the provincial office responsible for supervision (Pasal 13A).

What the MDA guideline asks before the pararem. The village lists the krama and the institutions in the village area, invites them to hear the development programme and the budget it needs, and says openly that the programme needs their support and contribution (angka 2.3.1; the guideline says the village must invite them). The draft is checked by the MDA of the kabupaten or kota and by the provincial MDA, and then validated in the Paruman (2.3.2). After registration it is announced to all krama in the village area (2.3.3). Dudukan must be agreed in the Paruman (4.1.1).

What the pararem must set. The guideline says the amount is set with a period and a term of validity, in kind or in goods valued at the local price; collectors carry the identity papers the village sets; the form of receipt is drawn up before it is used and is known openly to the krama; the village keeps daily books and a monthly summary, on paper or digitally; and every decision on this income is announced openly to the krama (angka 4.2.1).

How to recognise a registered pararem. It is written in Balinese and in Indonesian (Pergub 4/2020 Pasal 10(3)). To register it the bandesa applies to DPMA with, among other papers, a letter of the provincial MDA saying that it follows the guideline (Pasal 13(d)). DPMA gives a registration number within 9 working days of the application (Pasal 15(6)); it is printed on the last page of the pararem at the bottom centre and starts with the code P for pararem (Pasal 15(2) and (3)). The provincial portal JIDHAT has a search for pararem by type, year, village and status; we could not tell from it how many villages are listed.

The deadline. The guideline told every desa adat to write, consult on and register its pararem on this matter no later than one year after the guideline was adopted (12 December 2022), or at the latest by the end of 2024 (chapter VI). Whether a given village has done so is for the village to say: ask for the registration number.

If a question is not answered. The guideline's own route is a written complaint to the prajuru of the desa adat, who answer within 7 days. If they do not, the complaint goes to the MDA of the kecamatan with a copy to the MDA of the kabupaten or kota; after 7 working days without an answer, to the MDA of the kabupaten or kota with a copy to the provincial MDA; after another 7 working days, to the provincial MDA with a copy to the provincial office for desa adat (angka 5.2). The guideline speaks of krama in the village area, which it defines as krama desa adat, krama tamiu and tamiu (angka 4.2.2).

The Perda sets the spirit in its principles: justice (padumpada), family feeling, togetherness, deliberation (parasparo) and mutual help are among them (Pasal 2), and one aim is a desa adat government that is open and accountable (Pasal 3(1)(e)). Pergub 34/2019 says that the money of a desa adat is managed in an orderly way, lawfully, effectively, efficiently, transparently and accountably, with regard to fairness, propriety and benefit (Pasal 3).

The right of the desa adat to make its own rules is recognised, with conditions. The Perda's explanation quotes UUD 1945 Pasal 18B(2): the state recognises customary law communities and their traditional rights as long as they are alive and in line with the development of society and the principles of the unitary state. The MDA guideline calls this a conditional recognition and says a pararem must not conflict with Indonesian law or Hindu teaching (angka 2.2). Pergub 55/2022 Pasal 13(3) says the dudukan standard must take the laws into account.

Who is bound by what. Awig-awig apply to krama desa adat, krama tamiu and tamiu (Perda Pasal 1 angka 29). The Perda says a Paruman decision binds all krama desa adat (Pasal 41(6)); it does not say the same in words about tamiu, whose duties it leaves to awig-awig and pararem (Pasal 8(3), 9(3)). The MDA guideline says the pararem is the legal basis for the village to charge dudukan (angka 5.1), and that dudukan must be agreed in the Paruman (angka 4.1.1).

A levy without a pararem. We found no provincial text that says in so many words that a levy without a pararem is not allowed. The texts do say that the way dudukan is collected and used is set in a pararem (Pergub 55/2022 Pasal 13(7)). The MDA guideline also records why it was written: complaints about the amounts, about contributions said to have no clear legal basis and called pungutan liar (pungli, an illegal levy), about collectors who were impolite, and about unclear use of the money. It adds that villages should be careful when a pararem charges money, because some such pararem are suspected of being problematic and of having legal effects (angka 1.1).

Other limits. The guideline says dudukan is not charged to students and educational institutions (angka 2.2). Punia has no fixed amount and no compulsion (angka 4.1.2). Officers of the desa adat may not make decisions that favour a party against the public interest or abuse their duties and authority (Perda Pasal 32), and may not abuse their authority in managing the village's money (Pasal 71); the village's own body for customary cases, the Kerta Desa Adat, handles such misuse under the awig-awig (Pasal 71(2)), and sanctions follow the awig-awig (Pasal 33). The other limits in the guideline are on the Bali rules page.

What this does not say. Nothing here says that a contribution is optional or can be left unpaid, and the page gives no advice to refuse or to avoid one. Whether something is owed is answered by the village's written rule. If the answer is unclear, the places to ask are in the section Who to ask.

The Perda puts openness in the way the budget is made. The prajuru and the Sabha Desa Adat draw up the draft budget after hearing the krama in the Paruman (Pasal 67(1); Pergub 34/2019 Pasal 17), and the prajuru must tell the krama the development plan and the budget through an information service (Pasal 88(4)). The bandesa answers to the krama desa adat through the Paruman for money that comes from the provincial budget, the kabupaten or kota and the central government (Pasal 69 and 70). The Paruman meets at least once a year, or as needed (Pasal 41(4)).

Supervision. For the money from the provincial budget, the Perda says general supervision is by the Inspektorat and technical supervision by the krama desa adat, in a participatory way (Pasal 94 and its explanation). Pergub 34/2019 as amended by Pergub 2/2023 has the bandesa report on the provincial grant to the Governor by 10 January of the following year and has the government's internal supervisors check that money and the help of the kabupaten or kota and the centre (Pasal 26 and 29(6)). Dudukan that has been collected and used is supervised regularly (Pergub 55/2022 Pasal 13A).

What the guideline asks for the contributions of residents. Accountability and openness are among the principles it sets for a pararem on dudukan: the community can easily get information on how dudukan and punia are used (angka 2.2). The village must report to the Paruman of the krama desa adat and should publish the report openly, on a notice board or online, so that those who gave can see what was done with it (angka 4.2.5). The village keeps daily books and announces its decisions on this income openly (angka 4.2.1).

What we did not find: a text that gives a tamiu the right to ask for the village's accounts, or a public register of village accounts. The Perda's duties to inform and to answer run to the krama desa adat. The guideline's wish that those who gave can see the report is the nearest text. A request to the bandesa for the report or the notice is a first step; the guideline's complaint route above is the next.

The dates of Galungan, Kuningan, Nyepi and the days around them for 2026 and 2027, and what the Governor's yearly circular gives Hindu staff, are on the calendar page. Odalan dates are not listed in any official text we found, because each temple keeps its own day. What follows is what official texts say about how these days touch daily life; custom beyond that is for the banjar to explain.

What applies to everyone. The desa adat's tasks include holding the pancayadnya ceremonies and keeping security (Perda Pasal 22(m) and (g)). The pecalang are its traditional security unit; their task is security, peace and order in the village area (Pasal 1 angka 20, Pasal 47(1)). The duty to keep the village territory sacred, preserved, clean and orderly applies to every person in it (Pasal 12).

Nyepi. The 2026 joint appeal on Nyepi was issued by the inter-religious forum of Bali with the head of the regional religious affairs office and noted by the Governor, the regional police chief and the military commander. Besides the stop on transport, broadcasts and mobile data, which the calendar page describes, it said that all residents and tourists may not leave the house, light firecrackers, use loudspeakers, make noise or use excessive lighting; that businesses in accommodation, entertainment and tourist destinations may not promote themselves with branding or commercial activity in the name of Nyepi; that the prajuru of the desa adat, mosque officers, pecalang, Linmas and village officials share the task of keeping order; and that residents, businesses and tourists must follow it. A Kecamatan Buleleng article names the four restraints of Nyepi (Catur Brata Penyepian): Amati Geni (no fire or light), Amati Karya (no work), Amati Lelungan (no travel) and Amati Lelanguan (no entertainment). The appeal is for 2026; the rules for Nyepi on 8 March 2027 are not out yet.

Galungan and Kuningan. Galungan returns every 210 days, and the roadsides are lined with penjor, tall decorated bamboo poles (the Kecamatan Buleleng article, which we use only to explain the terms). In 2021 the MDA and the Hindu council (PHDI) of Bali asked people to avoid single-use plastic in offerings and to use local fruit; the waste rule is on the Bali rules page.

Odalan. A temple holds its odalan (also piodalan), a ceremony on a day set by its own count. The Perda makes the Kahyangan Tiga and Kahyangan Desa the responsibility of the desa adat, set out in its awig-awig, and other holy places the responsibility of their own pangempon by local custom (Pasal 7(2) to (4)). We found no official text that sets odalan dates or puts a duty on a neighbour or a guest because of one, and we cannot say from the texts what a given temple asks of its neighbours.

Visiting a temple during a ceremony, and temple zones, are on the Bali rules page.

Ngayah is a Balinese word for working without expecting reward, for rites such as piodalan and melasti (a scholarly study, used here only to explain the term). The term in the Perda's explanation is ayah-ayahan, physical work: a full member's duty is made of material contribution and physical work as the village's awig-awig and pararem set; a limited duty covers only certain matters.

The MDA guideline lists paturunan, patedunan and ayahan, in person, for krama desa adat (angka 2.1 and 3.2.1). Its chapter on duties (angka 3.2.2 and 3.2.3) lists patedunan, joining in joint work (gotong royong), as a limited duty of krama tamiu and tamiu in pawongan and palemahan, beside dudukan and punia. Its table of standards (4.2.2) sets limits for dudukan and punia only and, apart from saying that krama tamiu jenek are not charged patedunan in parahyangan, does not mention patedunan for them; neither the chapter nor the table lists ayahan for them. We found no provincial text that makes ngayah, work for a rite, a duty of a tamiu; patedunan is the nearest, and the guideline leaves how and when to the village's awig-awig and pararem.

Whether a guest is invited to take part in the banjar's work, and in which tasks, is for the banjar to say. Ask the kelian or the prajuru of the banjar before joining or offering.

Contributions to a desa adat or banjar go to the village. The village's income, its sources and its account are set by the Perda and the provincial regulations above (Pergub 34/2019 Pasal 4 and 5), not by the tax laws. Taxes and their deadlines are on the page on tax deadlines for owners; hotel tax and income tax on rent are on the page on renting to guests; money that a manager collects is on the page on villa management.

We did not check how a contribution to a village is treated in income tax or in hotel tax. That is a question for a tax adviser.

Licences, tax and the manager's duties are on the pages on renting to guests and on villa management; they are not repeated here. On contributions, the MDA guideline treats the person and the business separately. A private body or a place of business, with or without legal form, falls among the "institutions": the guideline says it is not charged paturunan or dudukan and may give punia voluntarily (angka 2.1 item 6 and 4.2.2 item 4). The same guideline also tells the prajuru to invite investors and entrepreneurs who want to invest in the village and explain to them, in particular, the dudukan already in the pararem and any dudukan the village wishes to charge them, while institutions are charged dana punia (angka 2.2).

The two passages are not easy to put together, and the text does not say how a person who runs a guest business in their own name, or through a company, is classed. We read that as a question to put to the village in writing: under which heading does the village record you, a person (krama tamiu or tamiu) or a business, and what does its pararem say.

A decision on an investment plan inside a desa adat is, in the Perda, a strategic matter for the Paruman (Pasal 41(3)(e)); the page on how power works in Bali explains where that sits beside the state permits. No text we read says which of owner, manager or guest bears a contribution; as the page on renting a home says for tenants, write it into the agreement.

On Nyepi, accommodation businesses may not promote themselves in the name of the day (2026 joint appeal, above).

Ask in writing, politely, and keep the answer. The questions that the texts above make sensible:

1. Which banjar and which desa adat is the property in, and how does the village record you: as a tamiu (jenek or rajeg for a home in the village, padunungan for a stay of at least 35 days by renting, padgata kala for less), and does a business of yours count separately?

2. Is there a registered pararem on krama tamiu and tamiu (the guideline calls it the Pararem Kasukretan Krama di Wewidangan Desa Adat), what registration number is on its last page, and from which date does it apply?

3. What does it ask, in what form, for what period and for how long is the amount valid, how is it paid, who collects, with which letter and identity, and what receipt do I get?

4. Where and when is the report on this income shown, on the notice board or online, and when does the Paruman receive it?

5. What does the banjar ask, apart from the desa adat, and what is asked at ceremonies, in money and in work?

6. If I rent the home to guests or use a manager: who is asked, the owner, the manager or the guest, and what does the village ask of a business?

The banjar's own dues and accounts: the Perda gives the banjar its functions and property but lists no dues, and Pergub 34/2019 is about the desa adat.

A text that makes a levy without a pararem unlawful in so many words, and a text that gives a tamiu a right to see the village's accounts.

How many villages wrote and registered the pararem the guideline asked for within the period it set (one year from its adoption, or at the latest the end of 2024), and which: the provincial portal has a search by status, but we could not read a count.

How the guideline classes a person who runs a guest business in their own name or through a company: its two passages on investors and on institutions are not easy to put together. The guideline also does not say how a foreign owner who does not live in the property is classed (the Bali rules page says the same).

Odalan dates and any duty tied to an odalan, and whether a tamiu may or must take part in ngayah: no official text. The guideline lists patedunan, joint work, as a limited duty of tamiu but leaves its terms to the village; whether it reaches work for a ceremony we cannot say. The explanation of ngayah comes from a scholarly study used only for the term.

Whether Perda 4/2019 will be amended: Bali Post of 1 September 2026 reports a bill on the 2026 list and a request to withdraw it, with no decision; we found no official text on it.

The rules for Nyepi in 2027 are not out. The 2026 appeal is an appeal signed by religious leaders and the regional ministry office and noted by the Governor; we did not find it as a Perda or Pergub.

How a contribution to a village is treated for income tax or hotel tax.