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ABSTRAKTugas Karya Akhir ini membahas tentang praktik pungutan liar yang dilakukan
oleh oknum anggota Satuan Lalu Lintas Polri di Kantor Bersama Samsat yang
penulis nilai sebagai State Based Authority Crime. Tulisan ini menggunakan data
sekunder yang berasal dari penelitian-penelitian yang terdapat dalam skripsi
ataupun artikel-artikel jurnal. Serta tidak lupa juga artikel pemberitaan online.
Tulisan ini menyimpulkan bahwa, wajib pajak juga memiliki peran yang cukup
besar dalam mendorong terjadinya praktik pungutan liar di Kantor Bersama
Samsat. Selain itu, terdapat tiga aspek yang melatarbelakangi oknum petugas
melakukan praktik pungutan liar, yaitu aspek motivasi, rasionalisasi, dan adanya
kesempatan. Sebagai mekanisme pertahanan diri, terdapat lima teknik netralisasi
yang dijadikan oknum petugas sebagai dalih atau pembenaran akan praktik
ilegalnya tersebut, yaitu : denial of responsibility, denial of injury, denial of
victim, condemnation of the condemners, dan appeal to higher loyalities.
ABSTRACTThis paper discusses about the practice of facilitation payment committed by
unscrupulous members of Traffic Police in Kantor Bersama Samsat which
assessed by author as State Based Authority Crime. This paper uses secondary
data derived from previous studies, include thesis or international journal articles,
also taken from online news articles.
This paper concludes that the taxpayer also has a considerable role in encouraging
the practice of facilitation payment in Kantor Bersama Samsat. In addition, there
are three aspects underlying the administration officers to do the facilitation
payment, there are motivation, rationalization, and opportunity. As a defense
mechanism, there are five techniques of neutralization that serve as a pretext or a
self-defense mechanism from unscrupulous members of Traffic Police in Kantor
Bersama Samsat, there are denial of responsibility, denial of injury, denial of
victim, condemnation of the condemners, and appeal to higher loyalties.;This paper discusses about the practice of facilitation payment committed by
unscrupulous members of Traffic Police in Kantor Bersama Samsat which
assessed by author as State Based Authority Crime. This paper uses secondary
data derived from previous studies, include thesis or international journal articles,
also taken from online news articles.
This paper concludes that the taxpayer also has a considerable role in encouraging
the practice of facilitation payment in Kantor Bersama Samsat. In addition, there
are three aspects underlying the administration officers to do the facilitation
payment, there are motivation, rationalization, and opportunity. As a defense
mechanism, there are five techniques of neutralization that serve as a pretext or a
self-defense mechanism from unscrupulous members of Traffic Police in Kantor
Bersama Samsat, there are denial of responsibility, denial of injury, denial of
victim, condemnation of the condemners, and appeal to higher loyalties.;This paper discusses about the practice of facilitation payment committed by
unscrupulous members of Traffic Police in Kantor Bersama Samsat which
assessed by author as State Based Authority Crime. This paper uses secondary
data derived from previous studies, include thesis or international journal articles,
also taken from online news articles.
This paper concludes that the taxpayer also has a considerable role in encouraging
the practice of facilitation payment in Kantor Bersama Samsat. In addition, there
are three aspects underlying the administration officers to do the facilitation
payment, there are motivation, rationalization, and opportunity. As a defense
mechanism, there are five techniques of neutralization that serve as a pretext or a
self-defense mechanism from unscrupulous members of Traffic Police in Kantor
Bersama Samsat, there are denial of responsibility, denial of injury, denial of
victim, condemnation of the condemners, and appeal to higher loyalties., This paper discusses about the practice of facilitation payment committed by
unscrupulous members of Traffic Police in Kantor Bersama Samsat which
assessed by author as State Based Authority Crime. This paper uses secondary
data derived from previous studies, include thesis or international journal articles,
also taken from online news articles.
This paper concludes that the taxpayer also has a considerable role in encouraging
the practice of facilitation payment in Kantor Bersama Samsat. In addition, there
are three aspects underlying the administration officers to do the facilitation
payment, there are motivation, rationalization, and opportunity. As a defense
mechanism, there are five techniques of neutralization that serve as a pretext or a
self-defense mechanism from unscrupulous members of Traffic Police in Kantor
Bersama Samsat, there are denial of responsibility, denial of injury, denial of
victim, condemnation of the condemners, and appeal to higher loyalties.]
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