神戸大学附属図書館デジタルアーカイブ
入力補助
English
カテゴリ
学内刊行物
ランキング
アクセスランキング
ダウンロードランキング
https://doi.org/10.24546/81005463
このアイテムのアクセス数:
73
件
(
2024-04-25
02:30 集計
)
閲覧可能ファイル
ファイル
フォーマット
サイズ
閲覧回数
説明
81005463 (fulltext)
pdf
618 KB
101
メタデータ
ファイル出力
メタデータID
81005463
アクセス権
open access
出版タイプ
Version of Record
タイトル
「汚職はインドネシアの文化だ」という仮説に関する事例研究 : ガユス事件
オショク ワ インドネシア ノ ブンカ ダ ト イウ カセツ ニ カンスル ジレイ ケンキュウ ガユス ジケン
その他のタイトル
If I were a Gayus Tambunan: A Case Study of Multi Dimension Corruption Case in Indonesia
著者
著者名
身玉山, 宗三郎(旧姓河田)
Mitamayama, Sozaburo
ミタマヤマ, ソウザブロウ
所属機関名
神戸大学国際協力研究科
収録物名
六甲台論集. 国際協力研究編
巻(号)
15
ページ
1-56
出版者
神戸大学大学院国際協力研究科
刊行日
2014-01
公開日
2014-03-05
抄録
Almost every day you can find newspaper articles on corruption cases in Jakarta, Indonesia. Among so many corruption cases, there is one man about whom a song was created for what he did. Gayus Tambunan used to be a tax officer. Tax offices in Indonesia often impose a huge amount of transfer tax, which may amount to several years of profits of taxed companies. Taxed companies are allowed to bring time-consuming lawsuits against the decisions of tax authorities and may get a refund if they succeed in convincing tax court judges who are personnel of the Ministry of Finance. Gayus Tambunan induced such companies to pay bribes to avoid such a time-consuming legal process. Thanks to the strenuous efforts by the famous Corruption Eradication Commission, Gayus Tambunan got caught after making a fortune by receiving bribes and was imprisoned. This is what people believed. On November 5, 2010, a man who was identical to Gayus Tambunan was spotted by news photographers when he was sitting in the Bali Resort Center where an international tennis championship was being held. Later, it turned out he was Gayus Tambunan himself. Bona Paputungan, a singer who was previously jailed, composed a song called “Andai Ku Gayus Tambunan [If I were a Gayus Tambunan]” (Its music video can be found on Youtube). The lyrics of the song are as follows; If I were Gayus Tambunan, I would be able to go to Bali. All wishes would come true. One of the strange things of this country is that punishments can be bought by money. While only we, the poor, are puppets of fate... Anyway, Gayus Tambunan is still in jail. The warden who let Gayus go to Bali in exchange for a bribe was replaced.Corruption in Taxation makes foreign investor be very cautious which may result in lose-lose situation for both foreign investors and the people of Indonesia. Corruption cases are indicted and criticized openly by the majority of the people of Indonesia today. There is much more openness against corruption today compared to the situation 15 years ago. Hopefully, the Indonesian people have realized that they can be more prosperous in a corruption-free societyin the coming 15 years. This paper examines the validity of the hypothesis “Corruption is a Culture in Indonesia.”The concluded suggestion of this paper is that the hypothesis “Corruption is a Culture in Indonesia.” is not always true. Also,this paper observes the Indonesian legal dispute resolution system on taxation and corruption through Gayus case to provide policy choices for a legal technical assistance for accelerating foreign direct investment to Indonesia.
カテゴリ
国際協力研究科
六甲台論集. 国際協力研究編
>
15号(2014-01)
紀要論文
詳細を表示
資源タイプ
departmental bulletin paper
言語
Japanese (日本語)
ISSN
1346-0293
OPACで所蔵を検索
CiNiiで学外所蔵を検索
NCID
AA11501998
OPACで所蔵を検索
CiNiiで表示
関連情報
NAID
110009675967
CiNiiで表示
ホームへ戻る