RISIKO DAN PELUANG TERJADINYA KORUPSI DI SEKTOR PAJAK

Abstract

Tax is the main source of state revenue used to finance state expenditure. Corruption in the tax sector is one of the factors that influence a country's tax revenue. This study aims to (1) map the risks and opportunities for corruption in the tax sector, (2) propose strategies to prevent and eradicate corruption in the tax sector. This study used descriptive qualitative research method with normative juridical approach. In addition, this study used a comparative approach, which was a study comparing the implementation of tax bureaucratic reform in the State of Bolivia.  The results showed that (1) detecting risks and opportunities for corruption in the tax sector can be done by mapping the points of corruption in the tax sector, (2) bureaucratic reform of the Directorate General  of Tax is one of the efforts in the prevention and eradication of corruption in the tax sector, but the Directorate General of Taxation has failed to implement bureaucratic reform with a series of corruption cases involving employees and officials of the Directorate General of Tax.