Be neat, clean, and fairly careful about what you wear. Shorts, tank tops, braless jerseys, or strapless tops in small villages could be insulting, something only fieldworkers and laborers do. This clothing can be worn in the beach resorts of southern Bali, but upland towns such as Ubud and Bangli are not surfing beaches and conservative dress is in order.
Old, faded, or torn clothes, bare shoulders and knees, or excessively native dress is also considered bad form. Wear a collared shirt, skirt, or trousers, and shoes when a visiting a government office such as kantor imigrasi (immigration office), applying for a driver's license, visiting a sacred area, or attending a ceremony. Take your shoes off before entering a private residence.
A sarung tied above the breasts is only acceptable on the way to the beach or on the way to bathe. The Balinese are not bothered by nude or semi-nude bathing, but the ruling Javanese are - it's illegal on Bali's beaches. However, it's impossible to arrest scores of barebreasted Italian and French women.