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Details for article 4 of 7 found articles
| Title: |
Property Tax Reform in Indonesia: Applying A Collection-Led Implementation Strategy |
| Author: |
Kelly, Roy |
| Appeared in: |
Bulletin of Indonesian economic studies |
| Paging: | Volume 29 (1993) nr. 1 pages 85-104 |
| Year: |
1993-04 |
| Contents: |
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. |
| Publisher: |
Routledge |
| Source file: |
Elektronische Wetenschappelijke Tijdschriften |
Details for article 4 of 7 found articles
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