Pena Justisia: Media Komunikasi dan Kajian Hukum
Vol. 24 No. 1 (2025): Pena Justisia

Prevention of budget leakage through law enforcement in the tax sector in Kendari City

Tasmir (Unknown)
Rustan, Ahmad (Unknown)
Iskandar Ichlas, Rudi (Unknown)
Umar, Wahyudi (Unknown)



Article Info

Publish Date
21 Jun 2025

Abstract

Research discussing the prevention of budget leakage through law enforcement in the tax sector is an effort to overcome the problem of budget leakage which is one of the main problems in the country's financial sector. The urgency of this research is to minimize state financial losses due to budget leakage and strengthen the integrity of the tax sector in Kendari City. To achieve the expected goals, researchers will adapt research procedures with mixed methods using several data collection techniques such as interviews, questionnaires, literature studies, and conducting focus group discussions (FGDs). In conducting this research, researchers must also pay attention to ethical aspects of research, such as data privacy and security, and maintain academic integrity. This study aims to identify the factors that cause budget leakage, as well as to evaluate the effectiveness of law enforcement in preventing budget leakage in the tax sector. Thus, this study is expected to provide appropriate recommendations to overcome the problem of budget leakage that occurs in the tax sector in Kendari City. The results of this study are expected to be policy recommendations that can help improve the effectiveness of law enforcement and prevent budget leakage in the tax sector in Kendari City. In addition, this research can also contribute to the development of science, especially in the fields of law and public finance.

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Journal Info

Abbrev

hk

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Pena Justisia aims to provide a forum for lecturers and researchers to publish the original articles about Law Science. Focus of Pena Justisia is publishing the manuscript of outcome study, and conceptual ideas which specific in the sector of Law science. We are interested in topics which relate ...