[ABSTRAK Tugas Karya Akhir ini membahas tentang praktik pungutan liar yang dilakukanoleh oknum anggota Satuan Lalu Lintas Polri di Kantor Bersama Samsat yangpenulis nilai sebagai State Based Authority Crime. Tulisan ini menggunakan datasekunder yang berasal dari penelitian-penelitian yang terdapat dalam skripsiataupun artikel-artikel jurnal. Serta tidak lupa juga artikel pemberitaan online.Tulisan ini menyimpulkan bahwa, wajib pajak juga memiliki peran yang cukupbesar dalam mendorong terjadinya praktik pungutan liar di Kantor BersamaSamsat. Selain itu, terdapat tiga aspek yang melatarbelakangi oknum petugasmelakukan praktik pungutan liar, yaitu aspek motivasi, rasionalisasi, dan adanyakesempatan. Sebagai mekanisme pertahanan diri, terdapat lima teknik netralisasiyang dijadikan oknum petugas sebagai dalih atau pembenaran akan praktikilegalnya tersebut, yaitu : denial of responsibility, denial of injury, denial ofvictim, condemnation of the condemners, dan appeal to higher loyalities. ABSTRACT This paper discusses about the practice of facilitation payment committed byunscrupulous members of Traffic Police in Kantor Bersama Samsat whichassessed by author as State Based Authority Crime. This paper uses secondarydata 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 encouragingthe practice of facilitation payment in Kantor Bersama Samsat. In addition, thereare three aspects underlying the administration officers to do the facilitationpayment, there are motivation, rationalization, and opportunity. As a defensemechanism, there are five techniques of neutralization that serve as a pretext or aself-defense mechanism from unscrupulous members of Traffic Police in KantorBersama Samsat, there are denial of responsibility, denial of injury, denial ofvictim, condemnation of the condemners, and appeal to higher loyalties.;This paper discusses about the practice of facilitation payment committed byunscrupulous members of Traffic Police in Kantor Bersama Samsat whichassessed by author as State Based Authority Crime. This paper uses secondarydata 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 encouragingthe practice of facilitation payment in Kantor Bersama Samsat. In addition, thereare three aspects underlying the administration officers to do the facilitationpayment, there are motivation, rationalization, and opportunity. As a defensemechanism, there are five techniques of neutralization that serve as a pretext or aself-defense mechanism from unscrupulous members of Traffic Police in KantorBersama Samsat, there are denial of responsibility, denial of injury, denial ofvictim, condemnation of the condemners, and appeal to higher loyalties.;This paper discusses about the practice of facilitation payment committed byunscrupulous members of Traffic Police in Kantor Bersama Samsat whichassessed by author as State Based Authority Crime. This paper uses secondarydata 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 encouragingthe practice of facilitation payment in Kantor Bersama Samsat. In addition, thereare three aspects underlying the administration officers to do the facilitationpayment, there are motivation, rationalization, and opportunity. As a defensemechanism, there are five techniques of neutralization that serve as a pretext or aself-defense mechanism from unscrupulous members of Traffic Police in KantorBersama Samsat, there are denial of responsibility, denial of injury, denial ofvictim, condemnation of the condemners, and appeal to higher loyalties., This paper discusses about the practice of facilitation payment committed byunscrupulous members of Traffic Police in Kantor Bersama Samsat whichassessed by author as State Based Authority Crime. This paper uses secondarydata 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 encouragingthe practice of facilitation payment in Kantor Bersama Samsat. In addition, thereare three aspects underlying the administration officers to do the facilitationpayment, there are motivation, rationalization, and opportunity. As a defensemechanism, there are five techniques of neutralization that serve as a pretext or aself-defense mechanism from unscrupulous members of Traffic Police in KantorBersama Samsat, there are denial of responsibility, denial of injury, denial ofvictim, condemnation of the condemners, and appeal to higher loyalties.] |