Property Tax Reform in Indonesia: Applying A Collection-Led Implementation Strategy

References

• Booth , A. 1974 . Ipeda — Indonesia's Land Tax . Bulletin of Indonesian Economic Studies , X ( 1 ) : 52 – 82 .
   Google Scholar
• 1988 . Local Taxation: Possibilities for Reform , : 58 – 85 . Devas, N. (ed.)’,Bulletin of Indonesian Economic Studies 24 (2)
   Google Scholar
• Devas . 1989 . Financing Local Government in Indonesia , Monographs in International Studies, Southeast Asia Series, No.84. Ohio University Center for International Studies. Athens, Ohio
   Google Scholar
• Gillis , M. 1989 . Tax Reform in Developing Countries , Edited by: Gillis , M. Durham, NC : Duke University Press . Chapter 4Comprehensive Tax Reform: The Indonesian Experience, 1981–1988
   Google Scholar
• Government of Indonesia . 1985 . Law of the Republic of Indonesia on Land and Building Tax , Law No. 12,1985 and subsequent government decrees
   Google Scholar
• Government of Indonesia . 1989a . Tata Cara Pendataan Obyek Pajak Bumi dan Bangunart , [Operating Procedure for Property Tax Information], Jakarta.
   Google Scholar
• Government of Indonesia . 1989b . Petunjuk Pelaksanaan Pembayaran PBB dengan Sistem Tempat Pembayaran , 1990a, 1991), [Operating Procedure for the Property Tax Payment Point System], Jakarta.
   Google Scholar
• Government of Indonesia . 1990b . Petunjuk Penerbitan Surat Tagihan Pajak dan Pelaksanaan Penagihan Pajak Bumi dan Bangunan , [Operating Procedure for Property Tax Enforcement], Jakarta.
   Google Scholar
• Hicks , U. 1961 . Development from Below: Local Government and Finance in Commonwealth Countries , Clarendon Press, Oxford
   Google Scholar
• Kelly , R. 1986 . Property Tax Reform in Indonesia , ’,Paper presented at the IUPA/LRT1 Seminar on Indonesian Land Policy and Training, Bali, 21–24 July.
   Google Scholar
• Kelly . 1989 . Property Taxation in Indonesia , ’,in N. Devas (ed.) (1989).
   Google Scholar
• Kelly . 1992 . Building the Foundations of a Property Tax Information Management System: The Case of Indonesia , ’,Paper presented at the Conference on Information Technology and Fiscal Compliance, Cambridge, MA, 5–6 November.
   Google Scholar
• Kelly and Patten , D. 1989 . Proposed Payment Point Tax Collection System for Property Taxation , ’,Internal memo to the Government of Indonesia.
   Google Scholar
• Lerche , D. 1979 . Cities of Asia: A Study of Urban Solutions and Urban Finance , Edited by: Wong , J. 315 – 56 . Singapore : Singapore University Press . The Revenue Potential of the Land Tax for Urban Finance in Indonesia
   Google Scholar