The Resource Causes and consequences of corruption in tax administration : an Indonesian case study
Causes and consequences of corruption in tax administration : an Indonesian case study
Resource Information
The item Causes and consequences of corruption in tax administration : an Indonesian case study represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Causes and consequences of corruption in tax administration : an Indonesian case study represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article uses an Indonesian case study (the Gayus case) to explore critical issues in the relationship between tax and corruption. More particularly, it considers the causes and impact of corruption at tax administrative levels in Indonesia, and identifies and evaluates strategies the Indonesian revenue authority (the Directorate General of Taxation, or DGT) has adopted, or can adopt, to ensure opportunities for such corrupt activity are mitigated or eliminated. The article adopts a qualitative approach, utilising archival analysis supplemented by interviews and correspondence with key parties involved. After a broad introduction which outlines the nature, types and impact of corruption in revenue authorities, the article identifies the principles that typically underpin anti-corruption strategies of revenue authorities in developing countries, together with examples of some of the anti-corruption strategies employed. It then considers the nature of the corrupt activity exemplified by the Gayus case in Indonesia, how it arose, and how it came to light. This is followed by a consideration of the impact upon the organisation, how the DGT dealt with it and what changes came about as a result in terms of anticorruption strategies subsequently adopted and now operating in the DGT. The article concludes with a section on the lessons learned and prospects for the future, both in Indonesia and elsewhere in the Asia-Pacific region
- Language
- eng
- Label
- Causes and consequences of corruption in tax administration : an Indonesian case study
- Title
- Causes and consequences of corruption in tax administration : an Indonesian case study
- Language
- eng
- Summary
- This article uses an Indonesian case study (the Gayus case) to explore critical issues in the relationship between tax and corruption. More particularly, it considers the causes and impact of corruption at tax administrative levels in Indonesia, and identifies and evaluates strategies the Indonesian revenue authority (the Directorate General of Taxation, or DGT) has adopted, or can adopt, to ensure opportunities for such corrupt activity are mitigated or eliminated. The article adopts a qualitative approach, utilising archival analysis supplemented by interviews and correspondence with key parties involved. After a broad introduction which outlines the nature, types and impact of corruption in revenue authorities, the article identifies the principles that typically underpin anti-corruption strategies of revenue authorities in developing countries, together with examples of some of the anti-corruption strategies employed. It then considers the nature of the corrupt activity exemplified by the Gayus case in Indonesia, how it arose, and how it came to light. This is followed by a consideration of the impact upon the organisation, how the DGT dealt with it and what changes came about as a result in terms of anticorruption strategies subsequently adopted and now operating in the DGT. The article concludes with a section on the lessons learned and prospects for the future, both in Indonesia and elsewhere in the Asia-Pacific region
- Citation source
- In: eJournal of Tax Research. - Sydney. - Vol. 15 (2017), no. 2 ; p. 243-261
- http://library.link/vocab/creatorName
-
- Tjen, C
- Evans, C
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- corruption
- tax evasion
- tax system
- tax authorities
- case law
- Label
- Causes and consequences of corruption in tax administration : an Indonesian case study
- Label
- Causes and consequences of corruption in tax administration : an Indonesian case study
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Causes-and-consequences-of-corruption-in-tax/CmhE3AfIgII/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Causes-and-consequences-of-corruption-in-tax/CmhE3AfIgII/">Causes and consequences of corruption in tax administration : an Indonesian case study</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
