Abstract:This study aims to examine the role of government audit in controlling corruption and examine their impact on government performance and tax revenue. Specifically, this study examines the effect of audit detection and post-audit rectification on corruption and examines the effect of corruption and government performance on tax revenue. Method of analysis used is structural equation modeling with AMOS software. The data analysis using secondary data with 108 observations from 34 provincial governments in Indone… Show more
“…Efforts to prevent corruption are not only related to the supervision and management of assets and regional budgets in order to avoid abuse by unscrupulous persons, but the prevention of corruption in the potential for regional revenues is also crucial (Ahyaruddin, 2019).…”
This paper aims to analyze the factors that influence the implementation of the corruption prevention program by the Corruption Eradication Commission (KPK) in the local tax revenue sector. In order to approach this problem, the theoretical reference from the 7-C Protocol analysis model from Cloete (2018) is used. Qualitative data were collected through interviews and documentation studies from activity reports, research results, and media news, which were analyzed using a post-positivism approach and descriptive analytical research methods. The unit of analysis is the implementer of the corruption prevention program in the regional tax revenue sector, namely the Prevention Task Force at the KPK Coordination and Supervision Directorate (Korsupgah KPK). This study concludes that to find out the factors that influence the implementation of corruption prevention programs in the local tax revenue sector implemented by Korsupgah KPK can be analyzed using the 7-C Protocol analysis model from Cloete (2018) which consists of the variables Content, Context, Commitment, Capacity, Client/Coalition, Communication, and Coordination.
“…Efforts to prevent corruption are not only related to the supervision and management of assets and regional budgets in order to avoid abuse by unscrupulous persons, but the prevention of corruption in the potential for regional revenues is also crucial (Ahyaruddin, 2019).…”
This paper aims to analyze the factors that influence the implementation of the corruption prevention program by the Corruption Eradication Commission (KPK) in the local tax revenue sector. In order to approach this problem, the theoretical reference from the 7-C Protocol analysis model from Cloete (2018) is used. Qualitative data were collected through interviews and documentation studies from activity reports, research results, and media news, which were analyzed using a post-positivism approach and descriptive analytical research methods. The unit of analysis is the implementer of the corruption prevention program in the regional tax revenue sector, namely the Prevention Task Force at the KPK Coordination and Supervision Directorate (Korsupgah KPK). This study concludes that to find out the factors that influence the implementation of corruption prevention programs in the local tax revenue sector implemented by Korsupgah KPK can be analyzed using the 7-C Protocol analysis model from Cloete (2018) which consists of the variables Content, Context, Commitment, Capacity, Client/Coalition, Communication, and Coordination.
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