IN a country which is experiencing financial difficulties, it is completely understandable that taxes have been targeted. Whereas other sources of revenue, such as revenue from divestment, have decreased year after year, revenue from the tax sector has continued to climb.

Between 2002 and 2004, for example, tax revenue increased 13.8 percent per year. For the 2005 budget, the government is hoping tax revenue will reach around Rp297 billion, or ove