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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Assanti, Wendy Kenafiana
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Economics, Econometrics & Finance Social Sciences

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Discretion leads to corruption in Indonesian Public Service Agency Hospitals: Governance challenges and control mechanisms Assanti, Wendy Kenafiana
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 2 (2024): JTAKEN Vol. 10 No. 2 December 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i2.1632

Abstract

This study examines the relationship between the abuse of discretion and corruption in regional public service agency (PSA) hospitals in Indonesia, focusing on five specific cases. The objective is to raise awareness among stakeholders about how discretion can facilitate corruption, which can have serious legal consequences. The study uses qualitative secondary data analysis, including statutory regulations, court decisions, and academic literature, to explore the effects of the reinventing government concept on hospital management. This concept grants PSA hospitals autonomy in managing their revenues and expenditures, bypassing traditional bureaucratic procedures to improve healthcare quality. However, this financial management flexibility has also increased opportunities for corruption, including fund misappropriation, procurement collusion, and unauthorized resource allocation. Using Klitgaard’s corruption equation, the study reveals that while increased discretion offers benefits, existing oversight mechanisms are insufficient. The study concludes that to reduce corruption risks, it is crucial to enhance accountability through more robust internal controls, local government oversight, and external auditing. These measures align discretion with good governance principles and legal frameworks. This study provides novel insights into the link between administrative discretion and corruption in the public health sector, highlighting the need for comprehensive control systems in PSA hospitals to balance autonomy with accountability.
Improving incentives for regional tax collectors: Aligning regulations with governance goals Assanti, Wendy Kenafiana
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

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Abstract

This study explores inefficiencies in existing tax-collection incentive schemes, emphasizing the misalignment between their intended objectives and actual outcomes regarding performance, governance, and workload management. By employing a normative legal approach, it evaluates regulations governing tax collector incentives and assesses their effectiveness in meeting the desired outcomes. Through a cost-benefit analysis (CBA), the research proposes a more equitable incentive structure that integrates workload and performance-based factors. The findings indicate that result-based incentives often fail to account for the complexity of tax-collection tasks, leading to inefficiencies and undermining fiscal objectives. Moreover, the study demonstrates that workload-sensitive incentives can better align tax collector efforts with goals such as improved revenue generation and better governance. These incentives underscore the government’s commitment to integrity and professionalism in the tax system. The study concludes that tailoring incentives to workload variations fosters fairness and enhances accountability in tax administration. Offering innovative insights, this study proposes a balanced, workload-sensitive incentive scheme—a relatively unexplored approach in regional tax collection—which could serve as regulatory a reference under the new regional tax law.
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