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

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
Creator
Subject
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
Instantiates
Publication
Label
Causes and consequences of corruption in tax administration : an Indonesian case study
Publication

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