In Reply to: I thought that if you left and came back posted by Moreno on Saturday, 10. March 2012 at 17:34 Bali Time:
the tourist & social visas.
Once you leave ...Indonesia..that's it & they will be required to pay the 150000rp dep tax
If they are going somewhere else within Indonesia then the VOA is still valid and they will only pay domestic departure tax
Bit confusing as the original poster does not specify where they are going to.