According to Begovic (2005, p 2),corruption is the intentional non-compliance with the arm’s-length principle aimed at some advantage for oneself or for related individuals from this behavior. We know that corruption is not a new problem in Indonesia and it becomes worst. Almost every day we hear news about it. According to the data, Indonesia even is ranked 88 of 163 countries with the highest levels of corruption (Mohamad, 28 January 2016). The highest level of corruption in Indonesia has caused new problems such as poverty, slow development of infrastructure, increasing the state debt, decreasing state revenues, etc. Therefore it is important for us to combat corruption in various ways because corruption is the root of many problems for the country.
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