Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials

Herry M Polontoh(1), Lestari Wulandari S(2email)


(1) Faculty of Law, Universitas Cenderawasih, Jayapura, Indonesia
(2) Faculty of Law, Universitas Cenderawasih, Jayapura, Indonesia
email Corresponding Author
CrossMark

Abstract


Introduction: Tax corruption represents a critical issue that undermines economic stability and public trust, particularly when perpetrated by high-ranking officials. This study addresses the interaction between tax corruption and legal loopholes, highlighting how such gaps in the legal system facilitate criminal practices among powerful individuals.

Purposes of the Research: The primary aim of this research is to explore how legal loopholes contribute to tax corruption and to examine the criminal practices of high-ranking officials involved in such activities. The study seeks to understand the systemic issues in tax administration and enforcement that allow these practices to flourish.

Methods of the Research: The research employs a mixed-methods approach, combining qualitative analysis through interviews with tax officials and legal experts, with quantitative analysis of case studies involving tax fraud and evasion by high-ranking officials. This methodology provides a comprehensive view of both the legal and practical aspects of tax corruption.

Results of the Research: : The findings reveal that significant legal loopholes, coupled with inadequate enforcement mechanisms, create opportunities for high-ranking officials to engage in corrupt practices with minimal repercussions. These corrupt practices undermine public confidence in tax systems and result in considerable revenue losses for the state.

Conclusions: The research concludes that addressing tax corruption requires comprehensive legal reforms to close existing loopholes and enhance enforcement capabilities. Strengthening transparency and accountability mechanisms, along with promoting greater public oversight, are essential to mitigating the effects of tax corruption and restoring integrity in tax administration.

Keywords


Tax Corruption; Legal Loopholes; High-Ranking Officials; Tax Evasion.


DOI


10.47268/sasi.v30i3.2265

Published


2024-09-30

How To Cite


APA: Polontoh, H.M., & S, L.W. (2024). Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials. SASI, 30(3), 310 - 325. DOI: https://doi.org/10.47268/sasi.v30i3.2265.
IEEE: H.M. Polontoh, and L.W. S, "Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials", SASI, vol. 30, no. 3, pp. 310 - 325, Sep. 2024. Accessed on: Apr. 30, 2025. [Online]. Available DOI: https://doi.org/10.47268/sasi.v30i3.2265
Harvard: Polontoh, H.M., and S, L.W., (2024). "Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials". SASI, Volume 30(3), pp. 310 - 325. [Online]. Available DOI: https://doi.org/10.47268/sasi.v30i3.2265 (Accessed on: 30 April 2025)
Chicago: Polontoh, Herry M, and Lestari Wulandari S. "Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials." SASI 30, no. 3 (September 30, 2024): 310 - 325. Accessed April 30, 2025. doi:10.47268/sasi.v30i3.2265
Vancouver: Polontoh HM, S LW. Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials. SASI [Internet]. 2024 Sep 30 [cited 2025 Apr 30];30(3):310 - 325. Available from: https://doi.org/10.47268/sasi.v30i3.2265
MLA 8th: Polontoh, Herry M, and Lestari Wulandari S. "Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials." SASI, vol. 30, no. 3, 30 Sep. 2024, pp. 310 - 325, doi:10.47268/sasi.v30i3.2265. Accessed 30 Apr. 2025.
BibTeX:
@article{SASI2265,
		author = {Herry Polontoh and Lestari S},
		title = {Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials},
		journal = {SASI},
		volume = {30},
		number = {3},
		year = {2024},
		keywords = {Tax Corruption; Legal Loopholes; High-Ranking Officials; Tax Evasion.},
		abstract = {Introduction: Tax corruption represents a critical issue that undermines economic stability and public trust, particularly when perpetrated by high-ranking officials. This study addresses the interaction between tax corruption and legal loopholes, highlighting how such gaps in the legal system facilitate criminal practices among powerful individuals.Purposes of the Research: The primary aim of this research is to explore how legal loopholes contribute to tax corruption and to examine the criminal practices of high-ranking officials involved in such activities. The study seeks to understand the systemic issues in tax administration and enforcement that allow these practices to flourish.Methods of the Research: The research employs a mixed-methods approach, combining qualitative analysis through interviews with tax officials and legal experts, with quantitative analysis of case studies involving tax fraud and evasion by high-ranking officials. This methodology provides a comprehensive view of both the legal and practical aspects of tax corruption.Results of the Research: : The findings reveal that significant legal loopholes, coupled with inadequate enforcement mechanisms, create opportunities for high-ranking officials to engage in corrupt practices with minimal repercussions. These corrupt practices undermine public confidence in tax systems and result in considerable revenue losses for the state.Conclusions: The research concludes that addressing tax corruption requires comprehensive legal reforms to close existing loopholes and enhance enforcement capabilities. Strengthening transparency and accountability mechanisms, along with promoting greater public oversight, are essential to mitigating the effects of tax corruption and restoring integrity in tax administration.},
				issn = {2614-2961},		pages = {310--325}			doi = {10.47268/sasi.v30i3.2265},
				url = {https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/2265}
		}
		
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1. Title Title of document Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials
 
2. Creator Author's name, affiliation, country Herry M Polontoh; Faculty of Law, Universitas Cenderawasih, Jayapura; Indonesia
 
2. Creator Author's name, affiliation, country Lestari Wulandari S; Faculty of Law, Universitas Cenderawasih, Jayapura; Indonesia
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) Tax Corruption; Legal Loopholes; High-Ranking Officials; Tax Evasion.
 
4. Description Abstract Introduction: Tax corruption represents a critical issue that undermines economic stability and public trust, particularly when perpetrated by high-ranking officials. This study addresses the interaction between tax corruption and legal loopholes, highlighting how such gaps in the legal system facilitate criminal practices among powerful individuals.Purposes of the Research: The primary aim of this research is to explore how legal loopholes contribute to tax corruption and to examine the criminal practices of high-ranking officials involved in such activities. The study seeks to understand the systemic issues in tax administration and enforcement that allow these practices to flourish.Methods of the Research: The research employs a mixed-methods approach, combining qualitative analysis through interviews with tax officials and legal experts, with quantitative analysis of case studies involving tax fraud and evasion by high-ranking officials. This methodology provides a comprehensive view of both the legal and practical aspects of tax corruption.Results of the Research: : The findings reveal that significant legal loopholes, coupled with inadequate enforcement mechanisms, create opportunities for high-ranking officials to engage in corrupt practices with minimal repercussions. These corrupt practices undermine public confidence in tax systems and result in considerable revenue losses for the state.Conclusions: The research concludes that addressing tax corruption requires comprehensive legal reforms to close existing loopholes and enhance enforcement capabilities. Strengthening transparency and accountability mechanisms, along with promoting greater public oversight, are essential to mitigating the effects of tax corruption and restoring integrity in tax administration.
 
5. Publisher Organizing agency, location Faculty of Law, Universitas Pattimura
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2024-09-30
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF
 
10. Identifier Uniform Resource Identifier https://fhukum.unpatti.ac.id/jurnal/sasi/article/view/2265
 
10. Identifier Digital Object Identifier 10.47268/sasi.v30i3.2265
 
11. Source Title; vol., no. (year) SASI; Volume 30 Issue 3, September 2024
 
12. Language English=en en
 
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