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| Titel: |
Property Tax Reform in Indonesia: Applying A Collection-Led Implementation Strategy |
| Auteur: |
Kelly, Roy |
| Verschenen in: |
Bulletin of Indonesian economic studies |
| Paginering: | Jaargang 29 (1993) nr. 1 pagina's 85-104 |
| Jaar: |
1993-04 |
| Inhoud: |
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. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 4 van 7 gevonden artikelen
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