Tax Corruption and Tax Mafia:

Learning from Indonesia’s Experience

DOI

10.2991/assehr.k.210629.011How to use a DOI?

Keywords

tax corruption, tax mafia, corruption pattern, corruption impact, overcoming corruption

Abstract

Corruption in tax sector has a broad impact and destructive to economic development as well as the general public. In Indonesia, tax corruption is built by some patterns that have similarities between the study result and testimony from tax corruption actor, in which there is the existence of tax mafia in protecting any corruption cases related to taxes. Tax mafia, as an actor behind the tax corruption involving tax officials, business sectors and individual taxpayers, must be overcome by some efforts such as establishing a committee to minimize corruption, privatizing tax auditor, increasing role of board of audit of financial government, separating Directorate General of Taxes (DGT) from ministry of finance, moving to comply tax obligations, enhancing tax apparatus welfare, implementing reversed proof, protecting whistleblower, and determining money from corruption as tax object and burdensome fines for tax corruption. To implement these efforts, it is needed the seriousness and strong commitment from government by the law enforcement and providing an evidence regarding to using tax money such as subsidizing home, child subsidies, health and other subsidies. By providing real results to the people, it is not difficult for government to build the tax spirit and voluntary tax compliance.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Abdul Rahman
AU  - Suhendra
AU  - Caesar Octaviandy Purba
PY  - 2021
DA  - 2021/07/01
TI  - Tax Corruption and Tax Mafia:
BT  - Proceedings of the 2nd International Conference on Administration Science 2020 (ICAS 2020)
PB  - Atlantis Press
SP  - 55
EP  - 58
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210629.011
DO  - 10.2991/assehr.k.210629.011
ID  - Rahman2021
ER  -