KPK Apresiasi Kemendagri Larang APBD untuk Olahraga Profesional

Komisi Pemberantasan Korupsi (KPK) mengapresiasi langkah Kementerian Dalam Negeri (Kemendagri) Republik Indonesia dalam menindaklanjuti hasil kajian tentang penggunaan APBD untuk olahraga. Melalui Peraturan Menteri Dalam Negeri (Permendagri) nomor 22 tahun 2011 tentang Pedoman Penyusunan Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2012, Kemendagri melarang penggunaan APBD untuk olahraga profesional.

Dalam pasal 23 Permendagri tersebut dinyatakan bahwa pendanaan untuk organisasi cabang olahraga profesional tidak dianggarkan dalam APBD karena menjadi tanggung jawab induk organisasi cabang dan/atau organisasi profesional yang bersangkutan, ucap  Juru Bicara KPK, Johan Budi SP.

KPK sangat menyambut baik langkah ini, sekaligus juga berharap agar kementerian dan lembaga lain mau melakukan hal serupa dengan apa yang dilakukan oleh Kemendagri dalam hal pencegahan korupsi, lanjut Johan.

Kajian mengenai penggunaan dana APBD olahraga telah dipaparkan pada 5 April 2011 di hadapan Mendagri, Gamawan Fauzi; Menteri Pemuda dan Olahraga, Andi Mallarangeng; dan beberapa gubernur. Dalam kajian itu, KPK mengidentifikasi tiga temuan, yaitu dilanggarnya asas umum pengelolaan keuangan daerah pada pengelolaan dana APBD bagi klub sepak bola, adanya rangkap jabatan pejabat publik pada penyelenggaraan keolahragaan di daerah yang dapat menimbulkan konflik kepentingan, dan dilanggarnya prinsip transparansi dan akuntabilitas dalam pengelolaan hibah dari APBD.

Atas hasil kajian tersebut, lanjut Johan, KPK memberikan saran kepada Mendagri untuk membuat peraturan untuk menghentikan pengalokasian APBD bagi klub sepak bola mulai tahun anggaran 2012, termasuk pengaturan sanksinya.

KPK juga menyarankan Kemendagri untuk menginventarisasi pejabat publik yang melakukan rangkap jabatan pada kepengurusan KONI dan/atau kepengurusan klub sepak bola; dan mengeluarkan peraturan mengenai larangan pejabat publik untuk melakukan rangkap jabatan pada pengurusan KONI dan klub sepak bola, ucapnya. Selain itu, KPK meminta Mendagri menetapkan peraturan tentang pedoman pengelolaan hibah bagi pemerintah daerah yang di dalamnya sekurang-kurangnya mengatur tentang kriteria calon penerima hibah dan kewajiban untuk mengumumkan kepada publik nama penerima hibah dan besaran nilai hibahnya.

sumbernya dari sini.

Inilah Modus Korupsi Pajak

Di India, korupsi berlangsung di bawah meja. Di China, korupsi terjadi di atas meja. Di Indonesia, sekalian dengan meja-mejanya! Rasanya apa yang dituliskan Asia Times Online beberapa tahun silam ini masih relevan hingga saat ini.

Inspeksi mendadak yang dilakukan Komisi Pemberantasan Korupsi di Kantor Pelayanan Utama Bea dan Cukai Tanjung Priok beberapa waktu lalu tampaknya belum memberikan efek jera bagi para petugas Bea Cukai dan Pajak.

Kasus teranyar datang dari Gayus Halomoan P Tambunan (30), pegawai Direktorat Jenderal (Dirjen) Pajak. Uang senilai Rp 25 miliar di rekening Gayus dicurigai Pusat Pelaporan dan Analisis Transaksi Keuangan yang melaporkannya ke polisi. Dalam pemeriksaan, polisi hanya mendapatkan tindak pidana pada uang di rekening itu sebesar Rp 395 juta. Sisanya dinyatakan bersih.

Gayus disangka melakukan pidana korupsi, pencucian uang, dan penggelapan. Selanjutnya, dalam persidangan di PN Tangerang pada 12 Maret 2010, Gayus divonis bebas.

Lepas dari kasus yang membelit Gayus, aktivis antikorupsi Emerson Juntho mengatakan, praktik penggelapan pajak yang dilakukan melalui persekongkolan dengan petugas pajak merupakan salah satu dari pola korupsi pajak yang kerap terjadi di Indonesia. “Ada persoalan pelik dalam praktik korupsi pajak,” ujarnya ketika dihubungi Kompas.com, Selasa (23/3/2010).

Dikatakan Emerson, berdasarkan penelitian Indonesia Corruption Watch, ada tiga pola korupsi di bidang pajak. Pola pertama adalah jual beli “lahan basah” di sektor pajak oleh bagian personalia. Dalam hal ini, pegawai pajak membeli posisi jabatan yang “basah” alias mendatangkan uang.

Hal ini juga dilakukan oleh pegawai yang enggan “terlempar” di “lahan kering” ataupun di kantor-kantor pelayanan pajak yang nun jauh di sana. Pola ini turut mendukung budaya korupsi di institusi perpajakan.

Pola kedua adalah praktik pemerasan dari petugas pajak ke wajib pajak. Yang lazim terjadi adalah ketika petugas pajak meminta sejumlah “uang lelah” untuk jasa pengurusan administrasi perpajakan.

Sementara itu, pola ketiga adalah dalam bentuk negosiasi pajak. Pola ini saling menguntungkan antara petugas pajak dan wajib pajak. Wajib pajak mendapatkan pengurangan nilai pajak yang harus dibayarnya secara signifikan setelah menyerahkan sejumlah uang ke petugas pajak.

Pelik

Menurut Emerson, praktik korupsi pajak tergolong pelik. Pasalnya, pegawai pajak saat ini semakin canggih dan lihai bermain “cantik”. Terlebih, mereka memiliki latar belakang keilmuan di bidang akuntansi dan hukum sehingga pandai mencari celah. Selain itu, UU Perpajakan pun tidak sepenuhnya mendukung upaya pemberantasan korupsi pajak.

“Undang-undang Perpajakan semacam memberikan imunitas bagi petugas pajak karena tidak memungkinkan data perpajakan untuk diaudit,” ujarnya.

Upaya reformasi birokrasi yang digulirkan Menteri Keuangan Sri Mulyani Indrawati pun serasa belum cukup. Seperti diwartakan, upaya-upaya tersebut, misalnya, meningkatkan remunerasi pegawai pajak dan online payment.

Dikatakan Emerson, guna mengikis habis masalah ini, diperlukan upaya reward and punishment. Bagi yang berprestasi, pemerintah harus memberikan reward. “Bagi yang salah, harus dihukum. Dan untuk memberikan efek jera, pelaku pajak jangan hanya pasal pidana biasa, tetapi juga money laundering dan undang-undang tindak pidana korupsi. Harus berlapis. Tren saat ini, pelaku hanya dijerat pasal-pasal KUHP. Ini untuk meminimalisir pelaku bebas dari jeratan hukum,” ujarnya.

Selain itu, kesadaran untuk tidak memberikan suap terhadap pegawai pajak juga perlu terus disosialisasikan. Hal ini, misalnya, dapat diwujudkan dengan penandatanganan nota kesepahaman antara Kadin, pengusaha, dan Direktorat Jenderal Pajak. Selain itu, seluruh pemangku kepentingan juga harus memerhatikan praktik pungutan pajak, bukan hanya penggunaan pajak seperti yang selama ini digadang-gadang Dirjen Pajak.

Laporan wartawan KOMPAS.com – Hindra Liauw
Selasa, 23 Maret 2010

Contoh Soal Sertifikasi CFE (1)

Lanjutan tulisan ini.

1. An insurance agent collects payment from a person for insurance, but doesn’t remit the check to the insurance company, keeping the payment. This is known as:

A. Equity fraud
B. Churning
C. Premium fraud
D. None of the above

Correct Answer (C)

In the instance of premium fraud, an agent collects the premium, but doesn’t remit the check to the insurance carrier.

2. __________ is the term used for including additional coverages in the insurance policy without the knowledge of the insured.

A. Twisting
B. Sliding
C. Churning
D. None of the above

Correct Answer (B)

Sliding is the term used for including additional coverages in the insurance policy without the knowledge of the insured. The extra charges are hidden in the total premium, and, since the insured is unaware of the coverage, few claims are ever filed. For example, motor club memberships, accidental death, and travel accident coverages can usually be slipped into the policy without the knowledge of the insured.

3. All of the following are responsibilities of a bankruptcy judge EXCEPT:
A. Hearing all cases regarding debtor and creditor rights
B. Conducting hearings and trials
C. Recommending reorganization plans to district judges
D. Awarding fees to professional

Correct Answer (C)

All bankruptcy cases are filed in the local district of the United States Bankruptcy Court. Bankruptcy judges hear all cases involving debtor and creditor rights, approve plans of reorganization, award fees to professionals and conduct hearings and trials.

4. Under provisions of the Fifth Amendment, a defendant may NOT be required to produce, before the time of trial, relevant evidence to the prosecution.
A. True
B. False

Correct Answer (B)

The government may require the defense to produce before trial all relevant documents, items, test results, and other evidence the defendant intends to offer as evidence at trial. This provision does not violate the defendant’s Fifth Amendment rights against self-incrimination, which protects him or her only from compelled production of testimonial statements.

5. Prior convictions of a defendant usually are NOT introduced at trial unless the defendant takes the stand.
A. True
B. False

Correct Answer (A)

If a defendant testifies in his or her own behalf in a criminal trial, he or she is subject to cross-examination, just like any other witness, and the prosecution may impeach his or her credibility by showing prior convictions. This usually is a death blow to the defense, and is the reason that many defendants do not testify.

6. In a complex organizational structure, it is less likely that misbehavior will be detected and punished than in a simple organizational structure.
A. True
B. False

Correct Answer (A)

Complex companies provide a structure that can foster misbehavior. They provide many settings where misconduct is possible. They isolate those settings in departments and in locations around a city, the country, or the world. The isolation, in turn, means that information about what one part of a company is doing may be unknown in another part. All this reduces the risk that misbehavior will be detected and punished. The larger a company grows, the more specialized its sub-units tend to become. An internally diversified company may have few employees who fully understand the detailed workings.

7. In the area of criminological theory, ____________ is the theory that tries to prevent a crime before it occurs by using the threat of criminal sanctions.
A. Punishment
B. Prevention
C. Deterrence
D. None of the above

Correct Answer (C)

As a strategy to control crime, deterrence is designed to detect law violations, determine who is responsible, and penalize offenders in order to deter future violations. Deterrence systems try to control the immediate behavior of individuals, not the long-term behaviors targeted by compliance systems. Deterrence theory assumes that humans are rational in their behavior patterns. Humans seek profit and pleasure while they try to avoid pain. Deterrence assumes that an individual’s propensity toward lawbreaking is in inverse proportion to the perceived probability of negative consequences.

Contoh Soal Ujian CISA (1)

Lanjutan tulisan ini.

Contoh soal ujian CISA

1. The extent to which data will be collected during an IS audit should be determined based on the:
A. availability of critical and required information.
B. auditor’s familiarity with the circumstances.
C. auditee’s ability to find relevant evidence.
D. purpose and scope of the audit being done.

2. Which of the following ensures a sender’s authenticity and an e-mail’s confidentiality?
A. Encrypting the hash of the message with the sender’s private key and thereafter encrypting the hash of the message with the receiver’s public key
B. The sender digitally signing the message and thereafter encrypting the hash of the message with the sender’s private key
C. Encrypting the hash of the message with the sender’s private key and thereafter encrypting the message with the receiver’s public key
D. Encrypting the message with the sender’s private key and encrypting the message hash with the receiver’s public key

3. Which of the following is the GREATEST advantage of elliptic curve encryption over RSA encryption?
A. Computation speed
B. Ability to support digital signatures
C. Simpler key distribution
D. Greater strength for a given key length

4. Which of the following controls would provide the GREATEST assurance of database integrity?
A. Audit log procedures
B. Table link/reference checks
C. Query/table access time checks
D. Rollback and rollforward database features

5. A benefit of open system architecture is that it:
A. facilitates interoperability.
B. facilitates the integration of proprietary components.
C. will be a basis for volume discounts from equipment vendors.
D. allows for the achievement of more economies of scale for equipment.

Jawaban

1. ANSWER: D

NOTE: The extent to which data will be collected during an IS audit should be related directly to the scope and purpose of the audit. An audit with a narrow purpose and scope would result most likely in less data collection, than an audit with a wider purpose and scope. The scope of an IS audit should not be constrained by the ease of obtaining the information or by the auditor’s familiarity with the area being audited. Collecting all the required evidence is a required element of an IS audit, and the scope of the audit should not be limited by the auditee’s ability to find relevant evidence.

2. ANSWER: C

NOTE: To ensure authenticity and confidentiality, a message must be encrypted twice: first with the sender’s private key, and then with the receiver’s public key. The receiver can decrypt the message, thus ensuring confidentiality of the message. Thereafter, the decrypted message can be decrypted with the public key of the sender, ensuring authenticity of the message. Encrypting the message with the sender’s private key enables anyone to decrypt it.

3. ANSWER: A

NOTE: The main advantage of elliptic curve encryption over RSA encryption is its computation speed. This method was first independently suggested by Neal Koblitz and Victor S. Miller. Both encryption methods support digital signatures and are used for public key encryption and distribution. However, a stronger key per se does not necessarily guarantee better performance, but rather the actual algorithm employed.

4. ANSWER: B

NOTE: Performing table link/reference checks serves to detect table linking errors (such as completeness and accuracy of the contents of the database), and thus provides the greatest assurance of database integrity. Audit log procedures enable recording of all events that have been identified and help in tracing the events. However, they only point to the event and do not ensure completeness or accuracy of the database’s contents. Querying/monitoring table access time checks helps designers improve database performance, but not integrity. Rollback and rollforward database features ensure recovery from an abnormal disruption. They assure the integrity of the transaction that was being processed at the time of disruption, but do not provide assurance on the integrity of the contents of the database.

5. ANSWER: A

NOTE: Open systems are those for which suppliers provide components whose interfaces are defined by public standards, thus facilitating interoperability between systems made by different vendors. In contrast, closed system components are built to proprietary standards so that other suppliers’ systems cannot or will not interface with existing systems.

Menjadi Profesional di Bidang Anti-Fraud/Anti-Korupsi dengan CFE

“The FBI officially recognizes the CFE credential as a critical skill set for its diversified hiring program”

Artinya kira-kira gini:
FBI secara resmi mengakui gelar CFE sebagai komponen penting dalam rekrutmennya.

Ini bukan mengenai bagaimana cara ngelamar ke FBI (anyway, mungkin ada yang tertarik? :), tapi tentang CFE: apa sih CFE itu?

Kepanjangannya Certified Fraud Examiner, sertifikat ini dikeluarkan oleh ACFE (Association of Certified Fraud Examiner) USA. Gelar CFE mensertifikasi skills di bidang pencegahan, pendeteksian, dan investigasi fraud.

Untuk mendapatkan gelar CFE, syaratnya harus lulus ujian dalam 4 subject : financial transactions, legal elements of fraud, fraud techniques, and criminology and ethics.

Saat ini ada 20.000 pemegang CFE di seluruh dunia. Pernah denger nggak skandal accounting WorldCom di Amerika? Fyi, yang membongkarnya adalah auditor bergelar CFE, namanya Cynthia Cooper.

Sebuah riset ACFE tahun 2006 mengenai remunerasi profesional anti-fraud menunjukkan bahwa mereka yang bergelar CFE mempunyai gaji lebih tinggi 18% dari yang tidak bergelar CFE (lihat di sini).

Tertarik? Untuk mengecek apakah kita bisa ikut ujian CFE, terlebih dahulu harus memenuhi persyaratan pendidikan/pengalaman kerja minimum di link ini. Lebih lengkap mengenai bagaimana mendapatkan gelar CFE, silakan klik link ini.