The sound doesn't exist

While listening to a live music by Shuriken in Lepel Concerts, I was remembering what he told me.
"If a tree falls in a forest and no one is around to hear it, does it make a sound? Actually the sound doesn't exist. "  
I think it would be right. You can also say that everything you can see, you can feel or you can smell doesn't exist. But is this in category of idealism or still in materialism? Because it's a story about recipient and its perceptions.
"I should have earplugs..." A person next to me said.
While a big experience of the sound in high volume,
I felt a bit strange to think "Still, the sound doesn't exist"