A woman accused of arranging the murder of her Australian businessman husband in Bali could face charges carrying the death penalty.

The development in the case comes as the couple’s Perth-based sons arrive in Bali to mourn their father, Robert Ellis, 60.

Mr Ellis was found dead in a watery ditch alongside a lonely rice field on Tuesday.

He was set upon in his own Bali kitchen by five killers who slashed his throat “like killing a pig”, police say.

• Wife ‘ordered hit’: Bali police
• Australian resident killed in Bali

His wife of around 20 years, Noor Ellis, is accused of ordering the crime, while furious over money and infidelity.

Police will allege she paid Arli, the boyfriend of her maid known as “F”, $14,000 to kill Mr Ellis, most of it to be paid after the crime.

Police spokesman Hery Wiyanto says the wife, Arli, “F” and a second maid known as “Y” will be charged.

F is accused of “lifting and dumping” Mr Ellis’ body, while Y apparently cleaned up the bloody kitchen.

Mr Hery said two charges were being weighed – murder, carrying up to 15 years jail, and premeditated murder – which carries a maximum penalty of death.

Four others were still wanted for assisting Arli, he said.

“Some have fled out of Bali and some are still hiding in Bali,” he said.

“We urge them to surrender. Wherever they are, we will hunt them down.”

The couple’s sons Jon and Peter Ellis, both Perth-based students, arrived in Bali on Thursday.

They released a statement on Wednesday saying their father was a huge influence in their lives.

They were “completely devastated” by his death, they said.

Police say the roles each of the accused played in the crime are still being established, with another re-enactment to be staged for investigators on Friday.

-AAP