THERE are two things in life you cannot avoid: death and taxes. This saying is a part of life in developed countries; it has even become second nature. But Indonesia is rather different. Death is seen as inevitable, something we must resign ourselves to. But taxes, although obligatory, are frequently evaded, turned into "a game of hide and seek" and often manipulated.

Three months ago, Director-General of Taxes, Hadi Purnomo gave orders to s