References in periodicals archive ?
With regard to capacity constraints, previous research (Kelly, Gyat, Nordiawan, and Harahap, 2011) and interviews with central government actors suggest that low levels of professional expertise, public infrastructure and financial capacities could interfere with the effective collection of property taxes by municipal governments in Indonesia.
Kelly, R., Gyat, N., Nordiawan, D., and Harahap, R.
I should also like to thank Ibu Niniek Gyat from Universitas Indonesia for her support.