The 1981-83 Indonesian income tax reform process: Who pulled the strings?

This article analyses the drafting and adoption of the 1983 Indonesian Inco me Tax Law and the ways this process was shaped by the political circumstan ces 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-i nterest groups, the media, the government, political parties and foreign ad visers-receives particular attention, as does the role of the Harvard Insti tute for International Development and its interaction with Indonesian poli cy makers.