Zio Aksara Bhiru
Universitas Tadulako

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Fiscal Transparency and Corruption Control in Indonesia’s Budgeting Process Zio Aksara Bhiru
Indonesian Anti Corruption Studies Vol. 1 No. 4 (2024): December, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/9sxy7x14

Abstract

Fiscal transparency is a cornerstone of effective corruption control in public finance management. This paper examines the role of transparency in Indonesia’s budgeting process as a tool for mitigating corruption risks. Using an evaluative framework, the study analyzes budget disclosure practices, public participation mechanisms, and oversight by legislative and civil society institutions. Data from government budget documents, transparency indices, and expert interviews highlight progress in open budgeting but also reveal persistent challenges such as opaque budget allocations, off-budget funds, and limited citizen engagement. These factors create opportunities for corruption and reduce accountability. The paper argues for institutionalizing comprehensive transparency reforms, strengthening parliamentary oversight, and fostering participatory budgeting to enhance anti-corruption efforts. By situating Indonesia’s experience within global fiscal governance debates, the study underscores the critical link between transparency and integrity in public financial management.