Property Tax Reform in Indonesia: Applying A Collection-Led Implementation Strategy*

Author: Kelly, Roy

Source: Bulletin of Indonesian Economic Studies, Volume 29, Number 1, April 1993 , pp. 85-104(20)

Publisher: Routledge, part of the Taylor & Francis Group

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Abstract:

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.

Document Type: Research article

DOI: http://dx.doi.org/10.1080/00074919312331336351

Affiliations: 1: Harvard Institute for International Development

Publication date: 1993-04-01

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