Integration and amalgamation

Broadening the Base: Improving Tax Administration in Indonesia, 2006-2016

Author
Leon Schreiber
Focus Area(s)
Country of Reform
Abstract

In the mid 2000s, Indonesia’s Directorate General of Taxes (DGT) was still struggling to recover from the shock of the Asian financial crisis of the previous decade. Tax revenue had plummeted during the crisis, and the collection rate remained well below accepted standards, as well as below the standards of many peers in the region. In 2006, the directorate’s new leaders launched a nationwide overhaul, drawing lessons from a successful pilot program that had reorganized the DGT’s biggest offices and enabled large taxpayers to settle all of their tax-related affairs with a single visit to one office rather than having to go through multiple steps. Expanding that pilot to more than 300 locations across a 3,000-mile archipelago presented no small challenge. The implementers built a digital database that linked all offices to a central server in the capital of Jakarta, developed competency testing and training that bolstered the quality of staff, and created new positions to improve relationships with taxpayers. Other measures aimed to reduce corruption and tax fraud. When political and practical crosswinds frustrated the DGT’s efforts to build the workforce its leaders thought it needed, the agency turned to big-data analytics to improve compliance and broaden the tax base. By 2018, domestic revenue mobilization had plateaued, but the changes introduced had produced important improvements. The question was then what to do to broaden the base further without decreasing incentives for investment or raising administrative costs to unsustainable levels.

Leon Schreiber drafted this case study based on interviews conducted in Jakarta in January and February 2018. Case published April 2018.

To view a short version of the case, please click here

 

Keith Biddle

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4
Country of Reform
Interviewers
Gordon Peake
Name
Keith Biddle
Interviewee's Position
Retired
Interviewee's Organization
British police
Language
English
Nationality of Interviewee
English
Town/City
Cheshire, Manchester
Country
Date of Interview
Reform Profile
No
Abstract

Retired British police officer Keith Biddle recounts lessons learned from working on police reform programs in diverse contexts, including in Sierra Leone, where he headed the police force from 1999 to 2004, and in Somalia, South Africa and the Democratic Republic of the Congo. Biddle discusses the challenges of effective information gathering in police force vetting and recruitment. He emphasizes that recruitment is a community- and school-based process that should not be rushed. He goes on to discuss his experience in Sierra Leone in determining whether to recruit rebels into the police force and describes the types of challenges countries have faced in building more professional and meritocratic police forces. Next, Biddle discusses the importance of effective organizational structures to lead the police and cautions that efforts to recruit new talent may be futile to the extent that new officers enter a corrupt structure with the “wrong ethos.” Training programs, he states, should be developed in-house, with regard to context and existing skills, knowledge, and staff capacity, and include topics such as human rights, anti-corruption, and enforcement standards. Effectively combating corruption, Biddle posits, requires making the police vocation “valuable” in terms of reputation and fringe benefits. Ultimately, Biddle notes, police reform is “part of good governance” and must receive support from the highest levels of government. While police reform may be costly, he concludes, post-conflict countries cannot be expected to more forward without sustainable and effective police forces.    

Case Study:  Building Strategic Capacity in the Police: Sierra Leone, 1998-2008

Profile

At the time of this interview, Keith Biddle was a consultant on police reform efforts in Africa and a retired officer of the British police. He became involved in international police reform in 1994 as a member of the British police force, in which capacity he served as deputy assistant commissioner in the Metropolitan Police and later as assistant inspector of the Constabulary in the Home Office. In 1994, he became the policing adviser to South Africa’s Independent Electoral Commission in advance of Nelson Mandela’s election. Following his work in South Africa, Biddle began to work with the U.K. Department for International Development on issues involving police reform, including in Indonesia, Ethiopia, Namibia and South Africa. Between 1999 and 2004, while working with the United Nations under DFID, Biddle headed the police force in Sierra Leone. He subsequently worked on police reform projects in the Democratic Republic of the Congo and Somalia, and continued to be involved in police reform efforts in Africa.

Full Audio File Size
178 MB
Full Audio Title
Keith Biddle Interview

Riza Shillova

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Z
Focus Area(s)
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9
Country of Reform
Interviewers
Richard Bennet and Morgan Greene
Name
Riza Shillova
Interviewee's Position
Assistant General Director for Investigation
Interviewee's Organization
Kosovo Police
Language
English
Nationality of Interviewee
Kosovan
Town/City
Pristina, Republic of Kosovo
Country
Date of Interview
Reform Profile
No
Abstract
In this interview, Riza Shillova of the Kosovo Police discusses the transition of the police force in Kosovo from one governed by the UN Mission in Kosovo (UNMIK) to the local Kosovo Police. He first describes the recruitment process of the Kosovo police, which initially fell under the umbrella of the UNMIK police until 2003, when the Kosovo police took responsibility and changed the recruitment and selection process. Shillova details the UNMIK interview process and application procedure, including the medical check, school and field training phases and evaluations. He explains the lack of consistency in practices and policing as a result of international trainers policing in different ways; for instance, the theoretical training by European trainers differed from the field training taught by members representing other, particularly non-Western, regions. Shillova discusses steps they took to overcome some of these obstacles. He highlights the process, including: problems with background checks; the establishment of policing procedures, training, and the recruitment process; announcement of vacancies and the application process; and the establishment of local procedures and standards. He defines the role of the Professional Standards Unit (PSU), which was set up to handle impartial background investigations of candidates. He explains the collaboration with the UNMIK police until the Kosovo Police began to independently run the process in 2003, with UNMIK monitoring it. He discusses the selection of candidates and the need for a balance of representation, including efforts to bring minorities into the force. He then details the effect of the 2008 Declaration of Independence in Kosovo on the police force, highlighting the walkout of Serbs from the force and the efforts in getting them back. He outlines the three types of training of the 7000 member force they have in place since 2007 and the promotion process. Shillova concludes that trust in the Kosovo police force is mainly a result of the recruitment process, which includes representation of all minorities and genders from the communities in which they serve.   He further attributes the training of police, independent of the old police organizations, to its success. He stresses the importance of locals carrying out the process, while international organizations should take on the role of monitoring and advising; otherwise, he says, locals cannot learn.  
 
Profile

 Shillova is a lawyer by training and received a Masters in Public Administration. He joined the Kosovo police in September 1999, following the war in Kosovo. He finished his field training as a patrol officer and began investigation work in community policing, in the coordination office under the authority of the United Nations Mission in Kosovo (UNMIK). In 2001, he was promoted to sergeant. In 2002, he was promoted to lieutenant and assigned to the division for the security of the government of buildings and very important persons escort. In Spring 2003, he became captain and served as a station commander until he was promoted to Deputy Head of Human Resources (HR) Directorate eight months later. During his role as Deputy Head, the Kosovo police became independent from UNMIK and the recruitment and selection process changed. In 2009, Shillova was appointed to the position of Assistant Director for Personnel and Trainings. At the time of this interview he served as the Assistant General Director for Investigation.

Full Audio File Size
98 MB
Full Audio Title
Riza Shillova Interview

Rachel Neild

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15
Country of Reform
Interviewers
Daniel Scher
Name
Rachel Neild
Interviewee's Position
Senior Adviser, Open Society Justice Initiative
Interviewee's Organization
Open Society Institute
Language
English
Nationality of Interviewee
British/American
Town/City
Washington, DC
Country
Date of Interview
Reform Profile
No
Abstract

Rachel Neild describes police reform programs in Haiti, El Salvador and other parts of the world. She discusses extensively the challenges of effective recruitment and vetting, particularly in the presence of poor information. She goes on to discuss the process of integrating former combatants into police forces, noting that while starting police reform from scratch may have been necessary in Haiti, this need not be the case in other contexts if former forces are properly vetted and held to the same standards and qualifications as the rest of the police force. Neild goes on to discuss some of the challenges associated with the effective operationalization of the police force, including force composition, professionalization and community involvement. She concludes that policing is a “two-way street” that involves both developing and building trust of the police and ensuring that people “understand the nature of law and rights and responsibilities.”    

Profile

At the time of this interview, Rachel Neild was senior adviser on ethnic profiling and police reform with the Equality and Citizenship Program of the Open Society Justice Initiative. She previously worked with the Washington Office on Latin America, where she was involved in monitoring the Salvadoran peace accords and demilitarization policy in Haiti. She also worked with the Andean Commission of Jurists, Peru, and the Inter-American Institute for Human Rights, Costa Rica. Neild has done consultancies on human rights and policing for the Inter-American Development Bank, the Organisation for Economic Co-operation and Development, the U.S. Agency for International Development, and Rights and Democracy, among other organizations.

Full Audio File Size
97 MB
Full Audio Title
Rachel Nelid - Full Interview

Kristiana Powell

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27
Country of Reform
Interviewers
Arthur Boutellis
Name
Kristiana Powell
Interviewee's Position
Security Sector Reform Programme Officer
Interviewee's Organization
United Nations Office of Rule of Law and Security Institutions
Language
English
Nationality of Interviewee
Canadian
Town/City
New York
Country
Date of Interview
Reform Profile
No
Abstract
In this interview, Kristiana Powell talks about security sector reform (SSR) in Burundi. Her work in Burundi focused primarily on reforms within the police; at the time. In this post-conflict setting, one challenge was a lack of understanding among police and citizens regarding the role of the police. The reforms focused on building a diverse, representative police force after conflict; developing capacity, including personnel and resources; and rightsizing the force after a swell in numbers. These changes were accomplished through the implementation of recruitment, vetting and training processes. Powell also explains issues of politicization within the police and the challenges facing donors. She praises the political will within the police and military. Powell concludes by describing relations between the government and the United Nations.
Profile

 At the time of this interview Kristiana Powell was the Security Sector Reform Programme Officer for the United Nations Office of Rule of Law and Security Institutions, housed in the Department of Peacekeeping Operations (DPKO). When she joined the DPKO in 2007, Powell worked on the emergin security sector reform team. Prior to joining the UN, she had worked with the Canadian research centers Project Ploughshares and the North-South institute. A security sector reform project with the North-South institute is what brought her to Burundi. She earned a master’s degree in Political Science with a focus on International Relations from the University of Toronto and a bachelor’s degree from McMaster University.

Full Audio Title
Audio Not Available

Martin Schönteich

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23
Country of Reform
Interviewers
Arthur Boutellis
Name
Martin Schönteich
Interviewee's Position
Senior Legal Officer
Interviewee's Organization
Open Society Justice Initiative, Open Society Institute
Language
English
Nationality of Interviewee
South African
Town/City
New York, NY
Country
Date of Interview
Reform Profile
No
Abstract

Martin Schönteich, a senior legal officer with the Open Society Justice Initiative, discusses police reform in post-apartheid South Africa. He discusses some of the challenges of the integration and amalgamation of new and old police forces, including in ensuring that the recruitment process was perceived as fair, integrating new forces despite limited retirement of older forces, and the challenges that literacy and resource constraints posed to effectively recruiting and training new forces. He goes on to discuss how South Africa addressed a number of challenges in building its new police agency. Some strategies employed included: increasing pay to attract more and better recruits, implementing new information management systems, and bringing in private consulting agencies to develop internal management structures. Schönteich proceeds to discuss the possibility of greater collaboration between the police and private non-state security actors. He concludes by noting that in countries in transition, developing “sound and effective” institutions takes time. Countries may face an initial increase in crime until institutional reforms are effectively implemented.  

Profile

Martin Schönteich began his professional career in 1994 working as a public prosecutor in Durban, South Africa.  At that time he also volunteered to become a police reservist. In addition to working as a public prosecutor, he has worked in the Crime and Justice Policy Unit of the Institute for Security Studies (ISS), a South Africa-based nongovernmental organization that looks at issues of human security in Africa. Before joining the ISS, Schönteich was a public prosecutor with South Africa’s Department of Justice. At the time of this interview, he was a senior legal officer with the Open Society Justice Initiative, an operational program of the Open Society Institute. 

Full Audio File Size
104 MB
Full Audio Title
Martin Schonteich - Full Interview

Clearing the Jungle Raj: Bihar State, India, 2005-2009

Author
Rohan Mukherjee
Focus Area(s)
Country of Reform
Abstract

Nitish Kumar was elected chief minister of Bihar, India’s poorest state, in December 2005, when the state’s government was weighed down by two decades of institutional decline, widespread lawlessness and a society deeply divided by caste and religion. Improving law and order was a major priority of his new government. The main challenges were rampant criminal activity that curtailed social and economic life, a short-staffed and under-motivated police force, widespread corruption in the ranks, and the poor image of the Bihar police. Using innovative measures, Kumar and his top police officers set out to rid Bihar of its so-called jungle raj, or law of the jungle.

Rohan Mukherjee drafted this policy note on the basis of interviews conducted in Patna, Bihar, in July 2009.  Two separate memos, “Coalition Building in a Divided Society” and “Reviving the Administration,” describe Kumar’s efforts to build a coalition for reform and improve administration, respectively.
 
Associated Interview:  Abhayanand
 

 

Rajiv Bora

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1
Country of Reform
Interviewers
Rohan Mukherjee
Name
Rajiv Bora
Interviewee's Position
Commissioner and Secretary
Interviewee's Organization
Home and Political departments, Assam state, India
Language
English
Nationality of Interviewee
Indian
Town/City
Guwahati
Country
Date of Interview
Reform Profile
No
Abstract

Rajiv Bora discusses some of the major issues and challenges the Assam government faced in terms of law and order, counterinsurgency, and illegal immigration. The Indian state has confronted demographic pressures stemming from the migration of people from what is now Bangladesh. The state has also witnessed several insurgencies, including the United Front for the Liberation of Asom and the Bodo minority. Bora describes his role in monitoring and implementing ceasefire agreements with these groups. He talks about government decentralization efforts as well as steps to secure the India-Bangladesh border. These efforts included constructing a border fence, increasing the number of border outposts, establishing tribunals for foreigners, and creating a national registry of citizens. Bora also outlines the objectives and outcomes of the recently implemented Police Act and the institutional steps taken to reduce police excesses. He describes several tribal and communal conflicts and how the government responded. He also highlights the debate about the effectiveness of offering rehabilitation packages for extremists who have surrendered.

Case Study: Promoting Peace Through Development: Assam State, India, 2001-2009

Profile

At the time of this interview, Rajiv Bora was commissioner and secretary of the Home and Political departments for the government of Assam in India. From 1998 to 2003, he served as commissioner and secretary of finance, a position in which he dealt with state finances and managed fiscal reforms.

Full Audio File Size
50 MB
Full Audio Title
Rajiv Bora - Full Interview

Johan Burger

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C
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15
Country of Reform
Interviewers
Daniel Scher
Name
Johan Burger
Interviewee's Position
Senior Lecturer, Crime and Justice Programme
Interviewee's Organization
Institute for Security Studies
Language
English
Nationality of Interviewee
South African
Town/City
Pretoria
Country
Date of Interview
Reform Profile
No
Abstract

Johan Burger talks about crime and policing in South Africa. To fight crime, he contends that the focus should be on its root causes, including, socioeconomic conditions, and the criminal justice system. He advocates the adoption of an integrated strategy that involves governmental and non-governmental departments to address these conditions and political factors. Burger discusses the National Crime Prevention Strategy that was adopted in 1996. The strategy failed due to lack of a shared understanding of crime and policing among politicians, lack of funding, a disregard for socioeconomic conditions, and the inability of police to deliver immediate and visible results on crime prevention. He also describes the various operations under the Community Safety Plan and the National Crime Combating Strategy, which focused on serious and violent crimes, organized crime, crimes against women and children, and improving service delivery. Burger recounts his experience working on the change-management team, which dealt with reforming the police. He talks about police demilitarization and rank restructuring. He describes the confusion and the decline in police morale and discipline that emerged as a result. Burger also challenges community policing. While he acknowledges instances of success, he argues that it is idealistic in terms of its expectations on how the police, in partnership with communities, can fight crime. He identifies sector policing as being more practical and tangible. Though it is still a joint effort between the police and the community, the police resolve only what they can and refer what they are unable to deal with to other government institutions.    

Profile

At the time of this interview, Johan Burger was a senior lecturer in the Crime and Justice Programme at the Institute for Security Studies in Pretoria.  Before that, he was a lecturer at the Tshwane University of Technology in the department of Safety and Security Management. Burger joined the police service in 1968 and retired in 2004 as an assistant commissioner.  Within the police force, he worked as a station commissioner and investigating officer. He was involved in policy and strategy development. Burger became a member of the change-management team that was created in 1993 as South Africa moved toward a new democracy. He later headed Strategy and Policy Development for the South African police service. 

Full Audio File Size
93 MB
Full Audio Title
Johan Burger - Full Interview

Carlos Humberto Vargas García

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M
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3
Country of Reform
Interviewers
Flor Hunt
Name
Carlos Humberto Vargas García
Interviewee's Position
Chief of Studies
Interviewee's Organization
National Academy of Public Security, El Salvador
Language
Spanish
Nationality of Interviewee
El Salvadoran
Place (Building/Street)
National Academy of Public Security
Country
Date of Interview
Reform Profile
No
Abstract
Carlos Humberto Vargas García describes the challenges of establishing a police academy in El Salvador after the Peace Accords of 1992.  He begins by explaining the recruitment and training process, the academic-degree requirements for candidates, and the quota system.  Challenges that he faced in training the police force include lack of resources, internal administrative issues and lingering resentment between the former warring factions.  He describes the usefulness of his training with ICITAP (the International Criminal Investigative Training Assistance Program), the role of donor countries, the training curriculum, community policing and the importance of having an integrated police. He contends that while it is important to receive aid and training from multiple countries,  international donors should not impose preconditions, as they are not familiar with the local reality. 
Profile

At the time of this interview, Carlos Humberto Vargas García was the chief of studies at the National Academy of Public Security in El Salvador, an institution separate from the national police. From 1992 to 1995, he was the first sub-director of the academy, and he trained in the U.S. and Central America with ICITAP, the International Criminal Investigative Training Assistance Program. He also worked in the private sector, in other universities in El Salvador as a professor of engineering, and for the Instituto Salvadoreño de Formación Profesional, which is in charge of non-formal education.

Full Audio File Size
84.5MB
Full Audio Title
Vargas Garcia Interview