Author(s): Hasyim Adnan, Leliya, Abdal Rohim, Purkon
Regional autonomy in Indonesia provides an opportunity for regions to carry out direct regional head elections. The direct regional head election has made the regional heads to return the money spent during the campaign period for them to win the election. The obligation to recoup the money spent has encouraged the regional heads to take shortcuts by committing crimes of corruption. Corruption is an extraordinary crime. The corruption perpetrated by the regional heads included illegal levies, convoluted procedures, ineffective tax collection units, massive corruption in the procurement of goods and services, and very poor public services, which can result in losses to the country. Law enforcement must be carried out progressively to serve as a deterrent effect and a lesson for future regional heads.