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Abstrak :
ABSTRAK Salah satu wewenang yang dimiliki oleh penyidik adalah melakukan penghentian penyidikan. Penghentian penyidikan dapat dilakukan oleh penyidik apabila perkara pidana tersebut tidak mempunyai cukup bukti, bukan merupakan tindak pidana, dan dihentikan demi hukum. Alasan dari penghentian penyidikan tersebut dituangkan kedalam Surat Perintah Penghentian Penyidikan (SP3). Penghentian penyidikan ini dapat diuji di praperadilan oleh penuntut umum atau pihak ketiga yang berkepentingan. Dalam perkara tindak pidana korupsi yang ditangani oleh penyidik KPK, tidak dapat menghentikan penyidikan dan menerbitkan SP3, sehingga kasus korupsi yang ditangani oleh KPK harus berlanjut hingga ke tahap sidang pengadilan. Beberapa kasus korupsi yang belum selesai dan diduga dihentikan oleh KPK salah satunya adalah kasus korupsi Bank Century. Nampaknya upaya penghentian penyidikan yang dilakukan oleh penyidik KPK tidak dapat diuji, karena penyidik KPK tidak berwenang menerbitkan SP3. Ada putusan praperadilan yang telah berkekuatan hukum tetap melalui putusan nomor 24/Pid.Pra/2018/Pn.Jkt.Sel dimana pada amar putusannya hakim menyatakan penyidik KPK seolah-olah melakukan penghentian penyidikan. Penelitian ini menggunakan metode hukum normatif dengan meneliti bahan kepustakaan, perundang-undangan, wawancara dengan para akademisi dan praktisi dan analisis putusan praperadilan. Alhasil, tanpa adanya SP3, pemohon dapat menguji keabsahan penghentian penyidikan di praperadilan, dan kasus korupsi Bank Century yang diduga dihentikan oleh penyidik KPK tersebut, dilanjutkan atas perintah hakim praperadilan.

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ABSTRACT One of the authorities possessed by investigators is to stop the investigation. Termination of investigation can be carried out by the investigator if the criminal case does not have enough evidence, is not a criminal offense, and is terminated for the sake of law. The reason for the termination of the investigation was poured into the Surat Perintah Penghentian Penyidikan (SP3). Termination of this investigation can be tested in pretrial by a public prosecutor or third party concerned. In cases of corruption that are handled by KPK investigators, they cannot stop investigations and issue SP3, so the corruption cases handled by the KPK must continue to the court stage. Some corruption cases that have not yet been completed and are suspected of being stopped by the KPK, one of which is the corruption case of Bank Century. It seems that the efforts to stop the investigation conducted by KPK investigators cannot be tested, because KPK investigators are not authorized to issue SP3. There is a pretrial ruling that has permanent legal force through decision number 24 / Pid.Pra / 2018 / Pn. JKt. Sel wherein the judge's decision states that the KPK investigator seems to have stopped the investigation. This study uses normative legal methods by examining library materials, legislation, interviews with academics and practitioners and analysis of pretrial decisions. As a result, without the SP3, the applicant can test the validity of the termination of the investigation in pretrial, and the Century Bank corruption case which was allegedly stopped by the KPK investigator, followed by a pretrial judge's order.

Abstrak :
Penyidik KPK dapat melakukan penyitaan tanpa surat izin ketua pengadilan negeri sebagaimana diatur dalam Undang-Undang Nomor 30 Tahun 2002, namun ketentuan ini tidak sesuai dengan aturan umum yang diatur dalam KUHAP. Dalam penulisan tesis ini terdapat tiga pertanyaan penelitian, yaitu: Mengapa KPK diberikan kewenangan untuk melakukan penyitaan tanpa izin dari Ketua Pengadilan Negeri? Bagaimanakah batasan terhadap kewenangan penyidik KPK untuk melakukan penyitaan aset tersangka tindak pidana korupsi? dan Apa akibat hukumnya jika penyidik KPK melampaui batasan kewenangan ketika melakukan penyitaan aset tersangka tindak pidana korupsi? Penelitian ini merupakan penelitian yang menelaah dan menganalisis data sekunder yang berupa peraturan perundang-undangan, literatur, artikel, jurnal, dan sebagainya. Sebagai pendukung penelitian ini, maka digunakan juga data primer yang didapatkan melalui wawancara dengan akademisi dan praktisi hukum. Hasil analisa tersebut ditarik kesimpulan secara induktif. Hasil Penelitian ini menunjukkan bahwa dasar pemikiran dari pengaturan penyitaan dalam Undang-Undang Nomor 30 Tahun 2002 berdasarkan 2 (dua) alasan, yakni: 1. Alasan Penegakan Hukum Dalam Pemberantasan Tindak Pidana Korupsi yang luar biasa, 2. Alasan tentang pemberantasan korupsi yang harus efektif. Syarat sebagai batasan penyidik KPK untuk melakukan penyitaan harus disertai surat perintah penyidikan untuk melakukan penyitaan, benda sitaan harus diseleksi kembali dalam 2 tahap (penyidikan dan prapenuntutan) sebagai pelaksanaan dari prinsip kehati-hatian oleh penyidik KPK. Kedua syarat tersebut dinilai masih memiliki kekurangan sehingga ketentuan mengenai kewenangan penyitaan oleh penyidik KPK harus dilengkapi dengan ketentuan yang jelas dan tegas. Dengan demikian, perlu adanya SOP (Standard Operational Procedure) untuk melengkapi kekurangan dari ketentuan yang telah ada. Jika batasan tersebut dilanggar, maka KPK memberikan sanksi berdasarkan tingkat pelanggarannya yang didasarkan pada temuan pengawas internal. Akan tetapi, temuan pelanggaran tersebut sulit diketahui oleh pengawas internal karena tidak adanya kewajiban penyidik KPK untuk menyerahkan berita acara/ resume penyitaan kepada pengawas internal. Oleh karena itu, KPK agar mewajibkan penyidik KPK untuk menyerahkan berita acara/resume singkat penyitaan kepada pengawas internal dan tetap menjaga profesionalitas, kredibilitas, integritas, dan kesadaran hukum yang tinggi sebagai upaya memberikan perlindungan terhadap hak tersangka.

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Seizure By Investigator of Indonesian Corruption Eradication Commission can be done without the permission of the Chairman of the District Court, as stipulated in The Law No. 30 of 2002, but this provision is not in accordance with the general rules set out in the Criminal Procedure Code (KUHAP). Therefore, the implementation poses problems. In this thesis, There are three research questions, namely: Why the Commission is given the authority to expropriate without the permission of the Chairman of the District Court? How limits The Authority of The Investigators of Indonesian Corruption Eradication Commission When The Seizure of Assets suspected of Corruption? And what legal consequences in terms of Indonesian Corruption Eradication Commission?s Investigator transcend The limits of Authority when The seizure of Assets suspected of Corruption? This research is the study and analyze secondary data in the form of legislation, literature, articles, journal, and so on. As a supporter of this research, it is also used primary data obtained through interviews with academics and legal practitioners. The results of this analysis conclude inductively. The results of this study indicate that the rationale of seizure provision in Law No. 30 of 2002 considered on the nature of the crime of corruption by 2 reason: 1. Reason of law enforcement which is use extraordinary methods. 2. Reason on Eradication Corruption should effectively. Requirement as a limit for Indonesian Corruption Eradication Commission?s Investigator to conduct a seizure must be accompanied by an investigation warrant for the seizure, the seized objects should be selected again in 2 phases (investigation and Pre-Prosecution) as the implementation of the prudential principle by Indonesian Corruption Eradication Commission's Investigator. Both of these requirement are still considered to have a lack so that the provisions of seizure powers by Indonesian Corruption Eradication Commission?s Investigator must be equipped with a clear and unequivocal. Thus, the need for SOP (Standard Operational Procedure) to complement the lack of the existing provisions. If these limits are violated, investigator given sanction by the offense level as seen from the findings of an Internal Controller. However, the findings are difficult to detect violations by Internal Controller because are Indonesian Corruption Eradication Commission's Investigator are not required to submit an official report/resume seizure to an Internal Controller. Therefore, the Commission requires that Indonesian Corruption Eradication Commission?s investigator to submit an official report/resume seizure to Internal Controller and still maintain professionalism, credibility, integrity, and high awareness of the law as an effort to protect the rights of suspects.

Abstrak :
Tesis ini membahas proses penegakan hukum oleh Subdit III Tipikor Direktorat Reserses Kriminal Khusus Polda Bali terkait penyidikan tindak pidana korupsi yang melibatkan kepala daerah (studi kasus : kasus dugaan korupsi pipanisasi yang melibatkan Bupati Karangasem Bali I Wayan Geredeg). Permasalahan penelitian difokuskan pada proses penyidikan kasus korupsi pipanisasi yang dilakukan oleh penyidik Subdit Tipikor berjalan lambat. Penelitian menggunakan pendekatan kualitatif dengan metode pencarian data-data di lapangan melalui wawancara terhadap informan serta studi dokumentasi. Temuan fakta di lapangan guna menjawab masalah penelitian mengapa penyidikan tindak pidana korupsi pipanisasi berjalan lambat dan faktor-faktor yang mempengaruhi proses penyidikan kasus tersebut. Hasil penelitian menemukan fakta bahwa proses penyidikan yang dilakukan oleh penyidik Subdit Tipikor Direktorat Reserses Kriminal Khusus Polda Bali terhadap kasus korupsi pipanisasi yang melibatkan Bupati Wayan Geredeg berjalan lambat. Penyidikan yang tidak kunjung tuntas sejak Oktober 2011 hingga saat ini dinilai tidak lazim dalam proses penyelidikan dan penyidikan jika berpedoman pada Perkap Nomor 14 Tahun 2012 tentang Manajemen Penyidikan Tindak Pidana. Penyidik mengalami beberapa hambatan dalam menuntaskan kasus ini, yaitu: membutuhkan lintas koordinasi, perbedaan persepsi antara penyidik dan penuntut umum terkait kerugian negara, serta perbedaan sistem kerja yang dijalankan masing-masing unsur penegak hukum. Selain beberapa hambatan tersebut, beberapa faktor lain juga mempengaruhi lambatnya proses penyidikan yang dijalankan oleh Subdit Tipikor diantaranya : sumber daya manusia yang belum memenuhi kebutuhan dari segi kuantitatif (jumlah personil yang masih kurang) maupun kualitatif (pendidikan dan keterampilan terbatas), penerapan metode manajemen penyidikan yang tidak sesuai, kesejahteraan personil, serta komitmen pimpinan Polri dan jajarannya. Kesimpulan dari penelitian ini adalah proses penegakan hukum yang dijalankan Subdit Tipikor Direktorat Reserse Kriminal Khusus Polda Bali terhadap penyidikan tindak pidana korupsi pipanisasi berjalan lambat karenanya Polri perlu menjalin komunikasi dan koordinasi yang lebih intensif antar instansi yang terlibat (Kejaksaan, BPKP, KPK, Tim Ahli) untuk memperlancar dan mempercepat proses penyidikan. Selain itu perlu ada kesepakatan antara penyidik dan penuntut umum dalam pemenuhan syarat materiil dan formil dalam proses penegakan hukum tindak pidana korupsi, salah satunya terkait kerugian negara. ...... This thesis discussed the legal processes carried out by Bali's Police Special Crimes Investigation Directorate in particular Sub-Directorate III, which oversees corruption crimes, in the corruption case of a regional head (a case study of the pipelines corruption case involving Bali's Karangasem Regent, I Wayan Geredeg). The research lays its focus on the slow-handling of the investigative processes carried out by the directorate's investigators. The research uses qualitative approach, by employing several methods of data collection techniques in the field, such as interviews with related individuals and documentation study. The process of data collection is geared towards finding out why the investigation ran at a slow-paced speed and what are the causes or factors that contributed to such condition. The research's findings confirmed the slow-paced nature of the investigation. The never-ending investigation that started in October 2011 until the present time communicated a sense of abnormality in particular against the backdrop of the national police's head regulation number 14 issued in 2012 on the management of a criminal act. Investigators seemed to encounter several obstacles in solving the case such as the need for a cross-coordination, difference in perceptions between the investigators and the prosecutors in determining the amount of state liabilities or state loss and the difference found in the work ethics of each member of the law enforcers. In addition to the obstacles mentioned above, other factors also seemed to contribute to the slow-paced nature of the investigation by the directorate, including factors such as the need for more human resources both in quantitative terms and qualitative terms (several investigators are known to have limited educational backgrounds and skills), the application of an inappropriate or unsuitable investigative management method, investigator's welfare issues and the police's own commitment in solving the case. The research concludes that the legal processes undergone by investigators from the directorate in the pipelines corruption case were lagging behind because the police needed to establish a more intensive communication and coordination strategy between the related law enforcement agencies such as the prosecutors office, term of experts, the corruption eradication commision and the development finance comptroller (BPKP) to hasten the investigative process. More over there need to be an agreement in place between the investigators and the general prosecutors in meeting the material and formal prerequisites in the legal process of a corruption case, for example in determining the amount of state liabilites or loss.

Abstrak :
Penulisan tesis ini bertujuan untuk menganalisis dampak korupsi terhadap tingkat kesejahteraan masyarakat di beberapa negara muslim. Negara Muslim yang diteliti berjumlah 31 negara, yaitu Bangladesh, Turkmenistan, Cote d'Ivoire, Pakistan, Tajikistan, Azerbaijan, Indonesia, Uzbekistan, Kyrgyz Republic, Albania, Sierra Leone, Togo, Uganda, Kazakhstan, Benin, Iran, Mali, Algeria, Lebanon, Morocco, Maldives, Burkina Faso, Egypt, Turkey, Kuwait, Tunisia, Malaysia, Jordan, Bahrain, Oman, dan Brunei Darussalam. Untuk mengetahui dampak korupsi terhadap tingkat kesejahteraan masyarakat menggunakan dua cara. Pertama, dengan melihat pengaruh kebijakan fiskal (penerimaan dan pengeluaran pemerintah) terhadap tingkat kesejahteraan masyarakat di dua kelompok negara, yaitu kelompok negara yang tingkat korupsinya tinggi (IPK < 3) dan kelompok negara yang tingkat korupsinya rendah (IPK ≥ 3). Kedua, dengan menganalisa tingkat kesejahteraan di dua kelompok negara tersebut. Data yang digunakan dalam penelitian ini adalah data tahun terakhir, yaitu tahun 2006. Tingkat korupsi suatu negara diukur dengan Indeks Persepsi Korupsi (IPK) yang dikeluarkan oleh lembaga Transparansi Internasional setiap tahunnya, tingkat kesejahteraan masyarakat diukur dengan Indeks Pembangunan Manusia (IPM) atau Human Develompent Index (HDI) yang dikeluarkan oleh UNDP, dan anggaran penerimaan dan belanja pemerintah diukur dari persen PDB dari masing-masing negara. Data tersebut diperoleh dari beberapa hasil publikasi BPS, IDB dan Bank Dunia. Proses estimasi didasarkan pada analisis model persamaan struktural (Structural Equation Modelling). Hasil penelitian ini manunjukkan bahwa, pertama, korupsi berdampak buruk terhadap tingkat kesejahteraan masyarakat. Hal ini terlihat dari hasil analisis kebijakan fiskal melalui instrumen penerimaan dan pengeluaran pemerintah terhadap tingkat kesejahteraan masyarakat yang dilakukan pada 2 (dua) kelompok negara muslim tersebut. Pengaruh pengeluaran pemerintah terhadap kesejahteraan masyarakat di negara yang tingkat korupsinya tinggi, memiliki nilai estimasi (koefisien) tidak signifikan. Jika dibandingkan pengaruh pengeluaran pemerintah terhadap kesejahteraan masyarakat di negara muslim yang tingkat korupsinya rendah yang positif dan signifikan..Kedua, di negara muslim yang tingkat korupsinya tinggi, memiliki tingkat kesejahteraan yang lebih rendah dibandingkan dengan di negara muslim yang tingkat korupsinya rendah walaupun nilainya tidak signifikan oleh karena umumnya negara-negara Muslim adalah negara korup.

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This writing is to analyze the effect of corruption toward the the society welfare in some muslim contries. The muslim countries which the writer analysis are 31 countries. They are Bangladesh, Turkmenistan, Cote d?Ivoire, Pakistan, Tajikistan, Azerbaijan, Indonesia, Uzbekistan, Kyrgyz Republic, Albania, Sierra Leone, Togo, Uganda, Kazakhstan, Benin, Iran, Mali, Algeria, Lebanon, Morocco, Maldives, Burkina Faso, Egypt, Turkey, Kuwait, Tunisia, Malaysia, Jordan, Bahrain, Oman, and Brunei Darussalam. The writer uses two methodes to know the effect of Corruption toward the society welfare. First, is by seing the fiscal policy (income and outcome country) toward the society welfare in 2 Countries group; country with high Corruption Perception Index (CPI < 3) and with low Corruption Perception Index (CPI > 3). Second, by analizing the index of society welfare in that 2 countries. In this writing the writer used the last data; year 2006. The corruption index in a country is measured by Corruption Perception Index (CPI) that issued by International Transparancy Institution every year. The society welfare is measured by Human Development Index (HDI) that issued by UNDP, and income and outcome budget country are measured from PDB percent in every country. The data is from the publication of BPS, IDB and world bank. The estimation process is based on structural equation modelling analysis. The findings of this writing are; First, the bad effect of corruption leads to low society welfare. This could be seen from the result analysis of fiscal policy through income and outcome instrument country toward the soceity welfare in 2 muslim countries group. The effect of outcome country toward the society welfare in country with high corruption index has no significant estimation (coefisien) . compared to he effect of outcome country toward the society welfare in country with low corruption index, positive and siginificant. Second, in muslim countries with high corruption index has low welfare compared to country with low corruption index, eventough the number is not siginifican .Its obvious that muslim countries are corrupt.

Abstrak :
Tesis ini membahas tentang Putusan MK Nomor 25/PUU-XIV Tahun 2016 tentang adanya perubahan delik formil ke delik materil pada Pasal 2 ayat (1) dan Pasal 3 Undang-Undang Nomor 20 Tahun 2001 Tentang Perubahan Atas Undang-Undang Nomor 31 Tahun 1999 Tentang Pemberantasan Tindak Pidana Korupsi. Metode yang dilakukan dalam penulisan ini ialah metode penelitian normatif hukum, dengan pendekatan kuantitatif dan kualitatif. Adapun yang dibahas dalam penelitian ini ialah bagaimana tren penanganan tindak pidana korupsi di Indonesia pada masa Pra dan Pasca Putusan Mahkamah Konstitusi Nomor 25/PUU-XIV Tahun 2016, meneliti apakah dengan adanya perubahan delik unsur merugikan keuangan negara menjadi unsur utama untuk meminta pertanggungjawaban terhadap seseorang, dan bagaimana implementasi dari Putusan MK Nomor 25/PUU-XIV Tahun 2016 terhadap putusan-putusan pengadilan yang ada. Hasil dari penelitian salah satunya ialah adanya ketidakpastian hukum dalam penanganan tindak pidana korupsi di Indonesia oleh adanya Putusan MK Nomor 25/PUU-XIV Tahun 2016. Kesimpulan dari tesis ini ialah perubahan delik karena Putusan MK Nomor 25/PUU-XIV Tahun 2016 berdampak pada penindakan tindak pidana korupsi kerugian keuangan negara yaitu sebelum adanya putusan MK penindakan korupsi lebih banyak terlaksana dibandingkan dengan sesudah adanya Putusan MK. Terjadinya perubahan delik ini berdampak pada syarat utama untuk seseorang dapat diminta pertanggungjawaban pidana dan dampak dari Putusan MK Nomor 25/PUU-XIV Tahun 2016 menimbulkan perbedaan pendapat oleh hakim mengenai konsep kerugian keuangan negara. ......This thesis discusses the Constitutional Court Decision Number 25/PUU-XIV/2016 concerning the change of formal offense to material offense in Article 2 paragraph (1) and Article 3 of Law Number 20 of 2001 concerning Amendments to Law Number 31 of 1999 concerning Eradication of Corruption. The method used in this writing is the normative legal research method, with quantitative and qualitative approaches. What is discussed in this research is how the trend of handling corruption crimes in Indonesia before and after the Decision of the Constitutional Court Number 25 / PUU-XIV/2016, examining whether with the change of offense, the element of harm to state finances is the main element to hold someone accountable, and how the implementation of the Constitutional Court Decision Number 25 / PUU-XIV/2016 on existing court decisions. The result of the research is the existence of legal uncertainty in the handling of corruption crimes in Indonesia due to the Constitutional Court Decision Number 25/PUU-XIV/2016. This thesis concludes that changes in the offense due to Constitutional Court Decision Number 25/PUU-XIV/2016 have an impact on the prosecution of corruption of state financial losses, namely before the Constitutional Court's decision, more corruption prosecutions were carried out than after the Constitutional Court's decision. The occurrence of this change in offense has an impact on the main requirements for a person to be held criminally liable and the impact of Constitutional Court Decision Number 25/PUU-XIV/2016 has led to differences of opinion by judges regarding the concept of state financial losses.

Abstrak :
[Tesis ini bertujuan menguji efektivitas Sistem Pengendalian Intern Pemerintah Kota Tangerang untuk mencegah korupsi berupa suap atau gratifikasi. Berdasarkan pemeriksaan keuangan BPK untuk Tahun Anggaran 2009-2013, Laporan Keuangan Pemerintah Kota Tangerang selalu mendapatkan penilaian tertinggi dengan predikat Wajar Tanpa Pengecualian, namun korupsi berupa suap atau gratifikasi masih saja terjadi pada proses pelayanan publik berupa SIUP, IMB, KTP, Puskesmas, dan PBJ di Pemerintah Kota Tangerang. Penelitian dilakukan dengan metode kualitatif dan pendekatan evaluasi deskriptif terutama atas data-data sekunder berupa Laporan Penilaian Tingkat Maturitas Penyelenggaraan Sistem Pengendalian Intern Pemerintah Kota Tangerang Tahun 2014 dari BPKP, dan Buku Integritas Sektor Publik Tahun 2009-2013 yang diterbitkan KPK. Hasil penelitian menunjukkan bahwa sistem pengendalian intern pemerintah Kota Tangerang telah efektif untuk menghasilkan laporan keuangan yang handal, namun belum efektif untuk mencegah korupsi berupa suap atau gratifikasi, karena masyarakat pengguna layanan publik memiliki kebiasaan memberikan suap atau gratifikasi kepada petugas layanan meskipun mengetahui bahwa pemberian suap atau gratifikasi adalah perbuatan yang dilarang dan perbuatan yang tercela. ......This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions.;This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions, This thesis aims to test the effectiveness of the Internal Control System Tangerang City Government to prevent corruption in the form of bribes or gratuities. Based on BPK audit for 2009-2013 Fiscal Year, Financial Statements Tangerang City Government always get the highest ratings by the predicate unqualified, but corruption in the form of bribe or gratuity is still happening in the public service in the form of License, IMB, ID Cards, Health Centers, and PBJ The Tangerang City Government. The research was conducted using qualitative and descriptive approach to evaluation, especially on secondary data in the form of Level Maturity Assessment Report Implementation of Internal Control System 2014 Tangerang City Government of BPKP, and the Public Sector Integrity Books Year 2009-2013 published by KPK. The results showed that the internal control system Tangerang City government has been effective to produce reliable financial statements, but is not effective for preventing corruption in the form of bribe or gratification, because people who use public services have a habit of giving bribes or gratuities to officers of public services even though they know that giving bribes or gratuities is prohibited and reprehensible actions]