The research analysis of graft and corruption has been widely studied and described as the social cancer in the political structure and process of the Philippine society. It has been identified within the realm of political corruption that deterred the economic growth and development as the main cause of underdevelopment in developing countries in Asia and Africa. This study is a culture-based analysis to synthesize the substantive and temporal dimension of Public Administration on its social relationships in the bureaucratic perspectives of graft and corruption in the Philippines. The dialectic consideration of this study proves to be significantly relevant why until now graft and corruption remained to be the major concern even there are effective legal-institutional mechanisms such as anti-corrupt practice act to protect the government resources for the implementation of the pro-poor program in the Philippine society. The critical analysis also reflects on the essence of social acceptance and cultural reciprocity from in sociological point of view on the nature of political corruption. The culture-based approach is guided by the in-group analysis and the social perplexity of human action as to the ethical and social values reflecting inner reality of political corruption in the Philippines.