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

References

• Asher , M.G. 1990 . Reforming the Tax System: A Case Study of Indonesia , Singapore : Department of Economics and Statistics, National University of Singapore . (mimeo)
   Google Scholar
• Asher , M. and Heij , G. 1999 . South-East Asias Economic Crisis: Implications for Tax Systems and Reform Strategies . Bulletin for International Fiscal Documentation , 53 (1) : 25 – 34 .
   Google Scholar
• Awanohara , S. 1983 . The Taxman Cometh: Indonesia Plans a Radical Reform to Boost Public-Sector Revenues . Far Eastern Economic Review , 1 December : 56 – 8 .
   Google Scholar
• Booth , A. 1992 . The Oil Boom and After; Indonesian Economic Policy and Performance in the Soeharto Era , Singapore : Oxford University Press .
   Google Scholar
• Clegg , C. and Fitter , M. 1981 . Organisa-tional and Behavioural Consequences of Uncertainty: A Case Study . Journal of Occupational Behaviour , : 155 – 75 .
   Google Scholar
• Gillis , M. 1984 . “ Macro and Micro Impact of Tax Reform in Indonesia ” . Boston : Harvard Institute for International Development . Working Paper
   Google Scholar
• ______ . 1985 . Micro and Macroeconomics of Tax Reform, Indonesia . Journal of Development Economics , 19 : 221 – 54 .
   Web of Science ®Google Scholar
• ______ . 1989 . Tax Reform in Developing Countries , Durham : Duke University Press .
   Google Scholar
• Glassburner , B. 1979 . Budgets and Fiscal Policy under the Soeharto Regime in Indonesia, 1966-78 . Economics and Finance in Indonesia , XXVII (3) : 295 – 316 .
   Google Scholar
• Hammer , R. , Elliot , J.T. and Shah , P.J. 1985 . An Update on Indonesias New Tax Laws . Asia Pacific Tax and Investment Bulletin , September
   Google Scholar
• Harberger , A.C. 1989 . “ Lessons of Tax Reform, from the Experience of Uruguay, Indonesia and Chile ” . Edited by: Gillis . (1989)
   Google Scholar
• Harink , V.G. 1984 . Do Recent Tax Changes Reduce Foreign Investment? . East Asian Executive Reports, Inc. , 6 ( 8 )
   Google Scholar
• Heij , G. 1993 . Tax Administration and Compliance in Indonesia , Policy Paper 9 Vol. II , Murdoch , WA : Asia Research Centre, Murdoch University .
   Google Scholar
• Lerche , D. 1980 . Efficiency of Taxation in Indonesia . Bulletin of Indonesian Economic Studies , 16 (1) : 34 – 51 .
   Google Scholar
• ______ . Tax Reform in the Asian-Pacific Countries: Tax Reform in Indonesia . Paper presented at The 4th Asian-Pacific Conference of the Asian-Pacific Tax and Investment Research Centre . Singapore .
   Google Scholar
• Manning , C. and Jayasuriya , S. 1996 . Survey of Recent Developments . Bulletin of Indonesian Economic Studies , 32 (2) : 3 – 43 .
   Web of Science ®Google Scholar
• Schwarz , A. 1994 . A Nation in Waiting: Indonesia in the 1990s , Sydney : Allen & Unwin .
   Google Scholar
• SIPU , I. 1993 . “ Review of the Swedish Support to Vietnam in the Field of Tax Policy and Tax Administration ” . Stockholm : Swedish International Development Cooperation Agency .
   Google Scholar
• Steinmo , S. 1993 . Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State , New Haven , CT : Yale University Press . and London
   Google Scholar
• Stern , J.J. 2000 . Indonesia-Harvard University: Lessons from a Long-term Technical Assistance Project . Bulletin of Indonesian Economic Studies , 36 (3) : 113 – 25 .
   Web of Science ®Google Scholar
• Williamson , C. 1984 . Substantive Issues: The Design of the Income Tax Law, Internal report , Cambridge , MA : Harvard Institute for International Development .
   Google Scholar
• Winters , J.A. 1996 . Power in Motion: Capital Mobility and the Indonesian State , Ithaca , NY : Cornell University Press .
   Google Scholar
• ______ . 1998 . A Review of Building a Modern Financial System: The Indonesian Experience, by David Cole and Betty Slade . Journal of Asian Studies , 57 (3) : 908 – 9 .
   Web of Science ®Google Scholar
• World Bank . 1980 . Indonesia: Country Report , Washington DC : World Bank .
   Google Scholar