THE 1981-83 INDONESIAN INCOME TAX REFORM PROCESS: WHO PULLED THE STRINGS?

Gitte Heij

Bulletin of Indonesian Economic Studies, 2001, vol. 37, issue 2, 233-251

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.

Date: 2001
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DOI: 10.1080/00074910152390900

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Bulletin of Indonesian Economic Studies is currently edited by Firman Witoelar Kartaadipoetra, Arianto Patunru, Robert Sparrow, Sarah Xue Dong and Sean Muir

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