Property Tax Reform in Indonesia

Applying A Collection-Led Implementation Strategy

Bibliographic Data

ID8416689
AuthorsRoy Kelly (corresponding author)
Year1993
Volume29
Issue1
Pages85-104
Publication date1993-04-01
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueBulletin of Indonesian Economic Studies (JOURNAL)
Journal identifiersISSN: 0007-4918 • E-ISSN: 1472-7234
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00074919312331336351
OpenAlexW1971218331
LanguageEN
Citations received5
References cited3

As part of its comprehensive 1984 tax reform, the government of Indonesia undertook a radical overhaul of the property tax system. The reform was carried out in two stages. The first entailed a major revision of the legal structure during which seven land-related taxes were replaced with a single Land and Building Tax in 1986. The second stage involved a major restructuring of the tax administration and its procedures. In addition to reorganising the tax department, the government adopted a collection-led implementation strategy for its reform activities and introduced a number of innovative procedures for property tax collection and enforcement, property information collection and management, and property valuation and assessment. This paper provides an analysis of that reform effort

Ad valorem tax · Business · Economics · Enforcement · Political science · Property tax · Public economics · Real property · Restructuring · Tax reform · Valuation (finance) · Economic Growth and Fiscal Policies · Finance · Law · Local Government Finance and Decentralization · Taxation and Compliance Studies

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