ANALISIS MENGENAI LUBANG-LUBANG KORUPSI DI SEKTOR BEA DAN CUKAI
Abstract
Corruption in customs and excise sector full with political and economic motives, the perpetrator involvels Customs’ official and implementing officer at both central and local level. The main characteristic of corruption in the sector is to deliberately slow down or delay the document processing and inspection. This study aimed to analyzed : (i) the risks and opportunities for corruption in the sector of customs and excise ; an (ii) the prevention and eradication of corruption in the sector of customs and excise. The writer used a normative legal research method with legislation approach. In order to produce representative thought, the writer or used the relative theory approach ( deterrence ) created by cesare beccaria and Jeremy Bentham, containing a core of basic justification that the presence of a criminal lies on the objectives. The research results showed that the anti-corruption program was implemented by mapping or identification of sources of corruption. Combating corruption is not just thourgh prosecution and prevention, but a role model is highly needed.
Downloads
This work is licensed under a Creative Commons Attribution 4.0 International License.
Dengan mengirimkan artikel ke Jurnal BPPK, Penulis setuju bahwa copyright atas artikel tersebut menjadi hak milik Jurnal BPPK.
Namun demikian, Penulis tetap berkewajiban untuk menjaga integritas dan mematuhi segala peraturan dan perundang-undangan yang berlaku, termasuk konsekuensi hukum di dalamnya.
Apabila dikemudian hari ditemukan tindakan yang melanggar hukum yang dilakukan oleh Penulis dalam usahanya menulis artikel yang dikirim ke Jurnal BPPK, maka konsekuensi hukum menjadi tanggung jawab penulis dan dengan ini membebaskan pengelola Jurnal BPPK dari segala tuntutan hukum.
Apabila hal ini terjadi, pengelola Jurnal BPPK berhak mencabut artikel tersebut dari terbitan yang telah diterbitkan.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.