IDEAS home Printed from https://ideas.repec.org/a/bla/revurb/v4y1992i2p193-208.html
   My bibliography  Save this article

IMPLEMENTING PROPERTY TAX REFORM IN DEVELOPING COUNTRIES: Lessons from the Property Tax in Indonesia1

Author

Listed:
  • Roy Kelly

Abstract

Indonesia is currently undergoing a major property tax reform. The reform has been undertaken in two steps. First, a new Land and Building Tax was enacted in 1986. This new law dramatically simplified the property tax structure and replaced seven different land†related taxes. Second, the Government initiated a major institutional exercise to strengthen property tax administration. This resulted in a major reorganization of the tax department, the adoption of a “collection†led†implementation strategy, and the introduction of an innovative payment point collection system (SISTEP). Since the enactment of these legal and institutional reforms, property tax revenues have increased dramatically from Rp.154 billion in 1985/86 to over Rp.900 billion in 1991/92. Collection efficiency has improved and enforcement activities have resulted in a historic property seizure for property tax delinquency in October 1991. This paper analyzes the results of the Indonesian property tax reform and identifies lessons for developing countries interested in strategically implementing property tax reform.

Suggested Citation

  • Roy Kelly, 1992. "IMPLEMENTING PROPERTY TAX REFORM IN DEVELOPING COUNTRIES: Lessons from the Property Tax in Indonesia1," Review of Urban & Regional Development Studies, Wiley Blackwell, vol. 4(2), pages 193-208, July.
  • Handle: RePEc:bla:revurb:v:4:y:1992:i:2:p:193-208
    DOI: 10.1111/j.1467-940X.1992.tb00042.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1467-940X.1992.tb00042.x
    Download Restriction: no

    File URL: https://libkey.io/10.1111/j.1467-940X.1992.tb00042.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nnamani, Obinna Collins & Ifeanacho, Kenechi Peter & Onyekwelu, Ezinne Ifeoma & Ogbuefi, Paul Chibueze, 2023. "Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state," Land Use Policy, Elsevier, vol. 126(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:revurb:v:4:y:1992:i:2:p:193-208. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0917-0553 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.