This paper is about theoretical research on politeness between Javanese and Western cultures. Politeness, as a universal phenomenon in society, is a reflection of specific cultural values, which can be observed in all languages and cultures. The way of expression that can be used in cross cultural background that can give best effect of communication. This paper attempts to make a comparative study of politeness behavior between Javanese and Western on linguistic behaviors such as addressing and refusing. Due to different beliefs and values, and different cultural backgrounds, these cultural differences of politeness are great importance in cross-cultural communication.