The 198183 Indonesian Income Tax Reform Process
Who Pulled the Strings
Bibliographic Data
| ID | 8415928 |
|---|---|
| Authors | Gitte Heij (corresponding author) |
| Year | 2001 |
| Volume | 37 |
| Issue | 2 |
| Pages | 233-251 |
| Publication date | 2001-08-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Bulletin of Indonesian Economic Studies (JOURNAL) |
| Journal identifiers | ISSN: 0007-4918 • E-ISSN: 1472-7234 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00074910152390900 |
| OpenAlex | W2140553697 |
| Language | EN |
| Citations received | 2 |
| References cited | 10 |
This article analyses the drafting and adoption of the 1983 Indonesian Income Tax Law and the ways this process was shaped by the political circumstances of the time. It seeks to provide an insight into the constraints faced by the makers of the law, and into the influences various actors brought to bear on the final outcome. The impact on the process of the wider milieu—interest groups, the media, the government, political parties and foreign advisers—receives particular attention, as does the role of the Harvard Institute for International Development and its interaction with Indonesian policy makers
Economics · Government (linguistics) · Income tax · Indonesian · Indonesian government · Law and economics · Political economy · Political process · Political science · Politics · Process (computing) · Public economics · Economic Growth and Fiscal Policies · Law · Legal Studies and Policies · Taxation and Compliance Studies
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,1 |
| Citation span | 2005 - 2024 (20) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 2 |