Property taxation in Indonesia: an analysis of the new property tax law of 1986
Publication
, Journal Article
Kelly, RB
Published in: Development Discussion Paper - Harvard University, Harvard Institute for International Development
1988
Analyzes the major changes and discusses the major issues facing the successful implementation of the property tax in Indonesia. The analysis indicates that there is tremendous revenue potential under this new law. Improvements in the accuracy of property identification and registration, and the appraised property market values, coupled with increases in the tax collection efficiency and the official assessment ratio, could generate more than 10 times the present revenue. The structure of the property tax is basically sound. It is now a matter of effective implementation which depends on both the quality of staff (for registration, valuation, and collection) and a strong political will to enforce strict compliance. -from Author
Duke Scholars
Published In
Development Discussion Paper - Harvard University, Harvard Institute for International Development
Publication Date
1988
Volume
273
Citation
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Kelly, R. B. (1988). Property taxation in Indonesia: an analysis of the new property tax law of 1986. Development Discussion Paper - Harvard University, Harvard Institute for International Development, 273.
Kelly, R. B. “Property taxation in Indonesia: an analysis of the new property tax law of 1986.” Development Discussion Paper - Harvard University, Harvard Institute for International Development 273 (1988).
Kelly RB. Property taxation in Indonesia: an analysis of the new property tax law of 1986. Development Discussion Paper - Harvard University, Harvard Institute for International Development. 1988;273.
Kelly, R. B. “Property taxation in Indonesia: an analysis of the new property tax law of 1986.” Development Discussion Paper - Harvard University, Harvard Institute for International Development, vol. 273, 1988.
Kelly RB. Property taxation in Indonesia: an analysis of the new property tax law of 1986. Development Discussion Paper - Harvard University, Harvard Institute for International Development. 1988;273.
Published In
Development Discussion Paper - Harvard University, Harvard Institute for International Development
Publication Date
1988
Volume
273