Causes and consequences of corruption in tax administration : an Indonesian case study

dc.contributor.authorTjen, Christine
dc.contributor.authorEvans, Christopher Charles
dc.date.accessioned2018-04-10T07:25:06Z
dc.date.available2018-04-10T07:25:06Z
dc.date.issued2017
dc.description.abstractThis 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 in 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.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.librarianam2018en_ZA
dc.description.urihttps://www.business.unsw.edu.au/research/publications/atax-journalen_ZA
dc.identifier.citationTjen, C. & Evans, C. 2017, 'Causes and consequences of corruption in tax administration : an Indonesian case study', eJournal of Tax Research, vol. 15, no. 2, pp. pp. 243-261.en_ZA
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/2263/64438
dc.language.isoenen_ZA
dc.publisherUniversity of New South Walesen_ZA
dc.rights© 2018 UNSW Australia Business School™en_ZA
dc.subjectTaxen_ZA
dc.subjectTax administrationen_ZA
dc.subjectCorruptionen_ZA
dc.subjectComplianceen_ZA
dc.titleCauses and consequences of corruption in tax administration : an Indonesian case studyen_ZA
dc.typeArticleen_ZA

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Tjen_Causes_2017.pdf
Size:
549.55 KB
Format:
Adobe Portable Document Format
Description:
Article

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.75 KB
Format:
Item-specific license agreed upon to submission
Description: