If you're in Kalimantan, there's little chance you will ever make it to Tawau, which is in Malaysia (Sabah). Both countries (Indonesia and Malaysia) are strictly apart, with no apparent border crossings.
The Malaysian part of Borneo (Sarawak and Sabah) have good roads, and you can get almost anywhere. The Indonesian part has no ongoing roads at all, just local roads around any port village. From one village to the next is all done by boat.
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