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

 

Robin Campbell

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A
Focus Area(s)
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3
Country of Reform
Interviewers
Daniel Scher
Name
Robin Campbell
Interviewee's Position
Former Chief Superintendent
Interviewee's Organization
Police Service of Northern Ireland
Language
English
Nationality of Interviewee
Northern Ireland
Town/City
Belfast
Country
Date of Interview
Reform Profile
No
Abstract

Robin Campbell relates his experience in working for police reform in Sierra Leone, Nigeria and other countries.  He covers topics including recruitment and vetting, as well as the challenges of integrating and amalgamating different security forces with varying histories and organizational cultures into a new civilian police force.  He also covers the role of nonstate security actors in developing countries and reflects on the difficulty of forging and managing a productive relationship between these groups and the official police force.  He illuminates his experience in the developing world with reflections on the transformation of the Royal Ulster Constabulary into today's Police Service of Northern Ireland.

Case Study:  Cooling Ethnic Conflict Over a Heated Election: Guyana, 2001-2006

Profile

At the time of this interview, Robin Campbell was a consultant for both public and private-sector organizations undergoing structural change, with a particular emphasis on police services in developing countries. He previously was the deputy change manager and director of corporate development responsible for the implementation of the Patten Commission recommendations for the police in Northern Ireland.  The Patten recommendations guided the 10-year process of police reform that saw the Royal Ulster Constabulary transformed into the Police Service of Northern Ireland.  Campbell served as the chief superintendent of the police service before launching his own consultancy.  He worked in many countries in the developing world.

Full Audio File Size
43 MB
Full Audio Title
Robin Campbell - Full Interview

Agathe Florence Lele

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F
Focus Area(s)
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1
Country of Reform
Interviewers
Arthur Boutellis
Name
Agathe Florence Lele
Interviewee's Position
Senior Police Adviser
Interviewee's Organization
United Nations Integrated Mission in Burundi
Language
French
Nationality of Interviewee
Cameroonian
Town/City
Bujumbura
Country
Date of Interview
Reform Profile
No
Abstract
Agathe Lele comments on the originality of the United Nations Integrated Mission in Burundi, where the police unit was part of the SSR/SA unit; in most other peacekeeping missions, the police adviser responds directly to the SRSG/head of mission. One major achievement was the adoption of a new organizational chart for the Burundi National Police in September 2007, with new  commissariats to coordinate different police services at the regional level. She describes some of the mission's other programs of support: equipment and training, uniforms, communication at regional levels, databases for personnel and crimes, sensitization on gender, programs with intelligence service and general inspection.  Some of the greatest challenges, according to Lele, stemmed from a young police force that grew quickly due to the integration process, citing the vetting that would take place under the Truth and Reconciliation Committee.  Lele also addresses some of the issues related to bilateral cooperation.
Profile

Agathe Florence Lele graduated from the Cameroon police academy in 1980, worked for 14 years in the intelligence unit, attended training in France in 2000 and 2005, served as a member of the Interpol executive committee from 2003 to 2006, and became the director of training in Cameroon during 2006-2007. At the time of this interview, she was the senior police adviser with the United Nations Integrated Mission in Burundi, a post that she began in June 2007.

Full Audio File Size
72 MB
Full Audio Title
Agathe Lele - Full Interview

Adrian Horn

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A
Focus Area(s)
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9
Country of Reform
Interviewers
Daniel Scher
Name
Adrian Horn
Interviewee's Position
Police Consultant
Interviewee's Organization
Horn Ltd.
Language
English
Nationality of Interviewee
United Kingdom
Town/City
Norfolk
Country
Date of Interview
Reform Profile
No
Abstract

Adrian Horn reflects primarily on his five-year posting as manager of the Community Safety and Security Project in Sierra Leone, a program of of the U.K. government's Department for International Development. During his time in Sierra Leone, he assisted the Sierra Leonean police in overhauling their recruitment procedures and their training programs, and he comments in detail on the challenges and successes. He also talks about the importance of an effective public-relations system for a police service trying to re-establish legitimacy and credibility. He runs through some of the practical anti-corruption initiatives he developed with the Sierra Leonean police, and he reflects on his own management-by-walking-about style. Horn talks about "local-needs policing" as a conceptually similar but more clearly defined form of community policing, and details the successful role of community/police partnership boards.

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

 

Profile

At the time of this interview, Adrian Horn had a long career in the U.K. police, rising to the position of assistant chief constable. He left the police in 1994 to set up a policing consultancy. He has worked in a number of developing and post-conflict countries, and spent five years as the manager of the Department for International Development's Community Safety and Security Project in Sierra Leone. He worked closely with the Sierra Leonean police and Inspector General Keith Biddle during a challenging and transformational time for Sierra Leone.

Full Audio File Size
56 MB
Full Audio Title
Adrian Horn - Full Interview

Mbaye Faye

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F
Focus Area(s)
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14
Country of Reform
Interviewers
Arthur Boutellis
Name
Mbaye Faye
Interviewee's Position
Director, Security Sector Reform and Small Arms
Interviewee's Organization
United Nations Integrated Mission in Burundi
Language
French
Nationality of Interviewee
Senegalese
Town/City
Bujumbura
Country
Date of Interview
Reform Profile
No
Abstract
Colonel Mbaye Faye of the United Nations Integrated Mission in Burundi contends that during the peacekeeping phase, it was difficult to initiate reform because the nation had not reconciled itself, and elections were needed to determine the direction security would take. After the 2002 ceasefire, there was a choice possible between the integration and the fusion of forces. The army was 95 percent Tutsi, but Tutsis represented only 10 percent of the overall population. The major challenges facing the police were integration and rank amalgamation. Training was delivered regardless of the educational levels of the police, and moralization of the force was a major issue. Coordination between international actors was weak at first in 2004 but improved in 2006 with sectoral plans in SSR/SA, governance, and human rights/justice. The larger part of the work was left to bilaterals because the bilaterals can be involved in the longer run. The transition from peacekeeping to peacebuilding was difficult for the United Nations. Faye stresses that nationals need to be in the driver’s seat, saying "We are here to help them do the job, not to do the job for them." At the end of the interview, police adviser Alexi Ouedraogo adds some comments about the main priorities of the Burundi National Police and describes some of the existing programs by bilaterals and some of the projects that the U.N. mission was launching.
Profile

At the time of this interview, Colonel Mbaye Faye had served 40 years in the Senegal army and was the director of security sector reform and small arms for the United Nations Integrated Mission in Burundi. He received additional training from the French military officers' academy in St. Cyr.

Full Audio File Size
84 MB
Full Audio Title
Col. Mbaye Faye - Full Interview

Neela Ghoshal

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F
Focus Area(s)
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16
Country of Reform
Interviewers
Arthur Boutellis
Name
Neela Ghoshal
Interviewee's Position
Researcher
Interviewee's Organization
Human Rights Watch
Language
English
Town/City
Bujumbura
Country
Date of Interview
Reform Profile
No
Abstract

Neela Ghoshal talks about the challenges facing the Police Nationale du Burundi, including human-rights abuses committed by certain units within the police.  These problems were linked to the integration of military personnel and former rebels into the police as part of a peace process without adequate supplemental training.  Ghoshal lays out the recourses for those with human-rights or other complaints against the police and describes the existing accountability structures within the police.  She talks about attempts at depoliticization, noting that officials tried to include commanders with different backgrounds in the various command structures within the police.  The move was an effort to avoid creating chains of command where all the links come from either the same rebel group or the army.  She also talks about the difficulty of running human-rights training programs and the challenges of monitoring these programs' effects.

Profile

At the time of this interview, Neela Ghoshal was a researcher at Human Rights Watch in Burundi.  She earned a bachelor's degree from the University of Michigan and a master's in international relations from Yale University, both in the U.S.  She previously worked at the Bronx Defenders in New York.  She participated in this interview in her personal capacity and not as a representative of Human Rights Watch.
 

Full Audio File Size
55 MB
Full Audio Title
Neela Ghoshal - Full Interview

Knut Walter

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M
Focus Area(s)
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11
Country of Reform
Interviewers
Flor Hunt
Name
Knut Walter
Interviewee's Position
President
Interviewee's Organization
Accreditation Commission of El Salvador
Language
English
Nationality of Interviewee
El Salvadoran
Town/City
San Salvador
Country
Date of Interview
Reform Profile
No
Abstract

Knut Walter gives a sociological and historical account of the militarization of Salvadoran political life, even under civilian rule, culminating in the civil war.  He describes the peace accords and ensuing reforms as a process of demilitarization of the police and reassignment of the armed forces to a very limited national security role.  He praises the design of the National Civil Police and its commitment to training, high levels of education and curricular emphasis on human rights. Walter identifies a need to improve investigations, given the low national sentencing rates coupled with the highest homicide rates in Latin America.  However, he rejects the argument that the army was any more effective in containing violence in decades past through zero-tolerance policies.  He attributes the high homicide rates to structural causes that must be addressed, including widespread availability of weapons, ambiguous property rights and social vulnerability brought on by migration.  Walter then discusses the proliferation of private security firms in El Salvador as a result of the culture of violence during the war years and as a possible strategy for integration of ex-combatants into the work force, but he denies any conflict of spheres of competence with the National Civil Police.

Profile

At the time of this interview, Knut Walter was president of the Accreditation Commission of El Salvador.  He earned a doctorate in history and held academic posts at Jose Simeon Cañas Central American University for 23 years.  He was a fellow at the New York Social Science Research Council, and he served as director of graduate programs at the Latin American University of Social Sciences in Guatemala.

Full Audio File Size
51MB
Full Audio Title
Knut Walter Interview

Giorgio Butini

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R
Focus Area(s)
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1
Country of Reform
Interviewers
Matthew Devlin
Name
Giorgio Butini
Interviewee's Position
Former Central Coordinator and Deputy Head of Program
Interviewee's Organization
Proxima (EU police mission in Macedonia)
Language
English
Nationality of Interviewee
Italian
Town/City
Skopje
Date of Interview
Reform Profile
No
Abstract

Giorgio Butini, police adviser to the Office of the EUSR/EU Commission Delegation in Skopje, Macedonia, recounts his experiences while serving as central coordinator and deputy head of program for Proxima, the European Union police mission in the former Yugoslav republic.  During 18 years with the Italian State Police, he rose to the rank of lieutenant colonel.  Butini discusses the coordination of efforts of various external organizations in the transition from a military to civilian police force in Macedonia.  His reflections about the representation of ethnic Albanians and Macedonians in the reformed police force and his insights into the coordination of efforts between and among external and internal actors contribute to the conversation on structural components of policing reform.

Profile

At the time of this interview, Giorgio Butini was police adviser to the Office of the EUSR/ EU Commission Delegation in Skopje, Macedonia. A lieutenant colonel of the Italian State Police with 18 years of active service, in 2001 he joined the United Nations mission in Kosovo, where he served for more than a year as deputy regional commander in the Pec/Peja Region.  In 2003 he went to Brussels as a police expert during the Italian presidency of the European Union.  In October 2003 he was part of the planning team in Brussels and Skopje that launched Proxima,  the EU police mission in the former Yugoslav republic, where he served for two years, first as central coordinator and then as deputy head of program.  Co-author of a manual on international police missions, he was also a trainer at the European Police Academy beginning in 2002.

Full Audio File Size
37.5MB
Full Audio Title
Giorgio Butini- Full Interview

Shantnu Chandrawat

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L
Focus Area(s)
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1
Country of Reform
Interviewers
Arthur Boutellis
Name
Shantnu Chandrawat
Interviewee's Position
Acting Commander
Interviewee's Organization
United Nations Mission in Kosovo
Language
English
Nationality of Interviewee
Indian
Place (Building/Street)
Mitrovica Regional Headquarters
Town/City
Kosovo
Date of Interview
Reform Profile
No
Abstract

Shantnu Chandrawat, acting commander of UNMIK (United Nations Mission in Kosovo) police in the Mitrovica region, discusses the progress of efforts to create an effective indigenous police force in Kosovo. Chandrawat, who had also served with an earlier UNMIK mission in Kosovo in 2001-2002, explains that during that first mission much of the crime he saw “related to the ethnic threat.” Now, those crimes have decreased, and crimes related to narcotics, smuggling, theft, and personal violence have increased. The police force itself has also changed substantially. At the time of Chandrawat’s first mission, UNMIK police carried out all policing duties; the local police forces were “under training and under probation.” Since that time, the KPS (Kosovo Police Service) has hired new officers of diverse ethnicities, integrated them effectively into the force, and implemented new training procedures involving both academy study and field unit rotations designed to develop specialized skills in such areas as field investigations, patrolling, forensics, and community policing. Chandrawat advises that these changes have been very productive, and that the KPS now functions effectively as an independent force with monitoring and oversight by UNMIK. He identifies the main challenges now facing the KPS as a lack of physical resources, especially vehicles; the need to improve transparency of the promotion system, and the need to increase salaries and improve salary payment practices.    

Case Study: Building the Police Service in a Security Vacuum: International Efforts in Kosovo, 1999-2011

Profile

At the time of the interview, Chandrawat was deputy regional commander of UNMIK (United Nations Mission in Kosovo) police in Mitrovica, and Acting Regional Commander for that region. He joined the State Police in India in 1990, serving as a station commander and a subdivision police officer; he was promoted to Deputy Superintendent of Police in 1997 and achieved another promotion thereafter. He participated in a United Nations mission in Kosovo in 2001-2002, serving as station commander of the Vitina station in Gjilani/Gnjilane region. In 2007, he returned to Kosovo for a second mission; for the two months prior to the interview, he had been deputy regional commander, Operations, for the Mitrovica region.

Full Audio File Size
46 MB
Full Audio Title
Shantnu Chandrawat Interview

Sheka Mansaray

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I
Focus Area(s)
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12
Country of Reform
Interviewers
Arthur Boutellis
Name
Sheka Mansaray
Interviewee's Position
Former National Security Adviser
Interviewee's Organization
Sierra Leone
Language
English
Nationality of Interviewee
Sierra Leone
Town/City
Freetown
Country
Date of Interview
Reform Profile
No
Abstract

Sheka Mansaray talks about the strides that Sierra Leone's police service has made since the brutal civil war which ended in 2002.  He details the chaotic security situation when he took over as national security adviser in 1998, and he talks about the decision to recruit a foreigner to be the inspector general of the reorganized police force.  This decision was based on the importance he assigned to having a neutral person in the role, in order to help rebuild public respect, to assist in depoliticizing the service and to provide expertise and knowledge.   Mansaray also talks about redefining intelligence roles within the police and military in order to reduce duplication of effort.  He talks about the importance of extensive and effective training for police because of the agency's close engagement with the public and the increasing sophistication of criminals.  He believes training in upper-level management skills has been very successful and advocates a stronger focus on training lower-ranking police who walk beats.  Mansaray emphasizes that despite the continued challenges, the Sierra Leonean police have made progress in transforming a politicized force allied with “dysfunctional elements in society” into a more effective and accountable service.

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

Profile

Sheka Mansaray started his career in Sierra Leone as a foreign service officer. He held the positions of first secretary in the U.K., and head of chancellery at the Sierra Leone mission to the United Nations. In 1998, he returned to Sierra Leone and became  national security adviser and special adviser to the president. In 2000, he went to Princeton University and earned a master's degree in public policy, after which he returned to Sierra Leone as the head of civil service/chief of staff. He remained in that position until his retirement in January 2008.
 

Full Audio File Size
42.5MB
Full Audio Title
Sheka Mansaray-Full Interview