@article{oai:nagoya.repo.nii.ac.jp:02001323,
 author = {RIZAL, Yond},
 journal = {国際開発研究フォーラム, Forum of International Development Studies},
 month = {Feb},
 note = {Over the last 20 years, tax reforms have been conducted three times in Indonesia but those reforms did not have good governance contents. The recent reform infused the good governance elements into the reform. This study found the reform was successful in terms of revenue target achievement but not of tax compliance. While for good governance, the question remains on the sustainability of the reform and consistency regarding implementation of the reform programmes due to a gap between the concept of capacity building and the implementation of the process, which involves human resource factor.},
 pages = {187--210},
 title = {Indonesian Tax Administration Reform : A Paradigm Shift to Good Governance Practices},
 volume = {31},
 year = {2006}
}