Reform of property taxation in Indonesia
McGrath, Gerald
Market value as a basis for property taxation was introduced into Indonesia in 1986. ILIS was contracted to provide technical assistance in the implementation of the property tax improvement programme which resulted. A methodology was developed and applied to the individual and semi-individual valuation of 60.000 top and high value properties distributed sporadically throughout Jakarta, Medan and Bandung. A computer-assisted valuation model was designed, programmed and utilised in a later project for the valuation of 92.000 top and high value properties in the same three cities together with Surabaya and Badung (Bali). The paper reports on the methodologies used in these projects, the difficulties which were encountered, the productivity rates achieved, and the conclusions which were reached.
Event: International Conference on Cadastral Reform '92
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