A bulk GaN layer is on a first surface of a substrate, wherein the bulk GaN layer has a GaN transistor region and a bulk acoustic wave (BAW) device region. A source/drain layer is over a first surface of the bulk GaN layer in the GaN transistor region. A gate electrode is formed over the source/drain layer. A first BAW electrode is formed over the first surface of the bulk GaN layer in the BAW device region. An opening is formed in a second surface of the substrate, opposite the first surface of the substrate, which extends through the substrate and exposes a second surface of the bulk GaN layer, opposite the first surface of the bulk GaN layer. A second BAW electrode is formed within the opening over the second surface of the bulk GaN layer.