ABSTRACT
In many countries of the Asian continent the advent of the new agricultural technologies and the potential they appeared to bring for dramatic increases in farm incomes naturally gave rise to considerable interest in the question of agricultural taxation. The Indonesian experience in the post-war era offers some interesting parallels and contrasts with that of the countries of the Indian sub-continent. This chapter assesses the current scope and future potential for agricultural taxation in the Indonesian context. It deals with an historical introduction to the problems of agricultural taxation in Indonesia, paying particular attention to the development of land revenue (landrente) during Dutch times. This leads to a discussion of the current administration of land taxation, paying particular attention to techniques of assessment, collection, and use of funds. The chapter examines the role of agricultural taxation in Indonesia in the coming decades.
