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Original Articles

THE 198183 INDONESIAN INCOME TAX REFORM PROCESS: WHO PULLED THE STRINGS?

Pages 233-251 | Published online: 17 Jun 2010
 

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 milieuinterest groups, the media, the government, political parties and foreign advisersreceives particular attention, as does the role of the Harvard Institute for International Development and its interaction with Indonesian policy makers.

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