Implementation of State Apparatus Wealth Reports (LKHAN) to Prevent Corruption

Abstract

This study aims to understand the implementation of the State Officials’ Wealth Report (LHKAN) in efforts to prevent corruption, evaluate the success of this report in meeting achievement standards, and identify the factors hindering the implementation of the LHKAN. This research employs a descriptive qualitative method. The subjects of this study include State Civil Apparatus (ASN), members of the Indonesian National Army (TNI) Kodim 0833 Malang City, members of the Malang City Police, and the South Malang Pratama Tax Office. The results of this study indicate that the LHKAN provides transparency in the income and expenditure of assets, thereby helping to prevent corruption among state officials. The South Malang Pratama Tax Office, as a bureaucracy, has provided LHKAN services in accordance with achievement standards. However, factors hindering the implementation of LHKAN were identified, such as the LHKAN implementation not adhering to SE MenPan-RB Number 2 of 2023, where reporting is done on the DJP Online platform rather than SiHarka; insufficient socialization about LHKAN, resulting in many state officials being unaware of what LHKAN is and only knowing about SPT (Tax Return); and older state officials finding it challenging to report LHKAN online.