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The 1981-83 Indonesian Income Tax Reform Process: Who Pulled The Strings?

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  • Gitte Heij

Abstract

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.

Suggested Citation

  • Gitte Heij, 2001. "The 1981-83 Indonesian Income Tax Reform Process: Who Pulled The Strings?," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(2), pages 233-251.
    • Handle: RePEc:taf:bindes:v:37:y:2001:i:2:p:233-251
    DOI: 10.1080/00074910152390900
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    References listed on IDEAS

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    1. N/A, 1985. "Asia," India Quarterly: A Journal of International Affairs, , vol. 41(1), pages 80-87, January.
    2. Joseph Stern, 2000. "Indonesia-Harvard University: Lessons From A Long-Term Technical Assistance Project," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 36(3), pages 113-125.
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    Cited by:

    1. Bimo Wijayanto & Yogi Vidyattama, 2017. "Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 63, pages 97-113, December.
    2. Tobing, Elwin, 2011. "Taxation, human capital formation, and long-run growth with private investment in education," Journal of Asian Economics, Elsevier, vol. 22(1), pages 48-60, February.

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