ABSTRACT
This is a conceptual study that aims to determine the implementation effect of e-planning, e-budgeting, and the government’s internal control system on corruption in Indonesia. This research is expected to contribute to formulating appropriate strategies related to the use of information technology as a corruption prevention tool. Previous theoretical studies have shown that the application of e-planning and e-budgeting in several European, Asian, and American countries was able to prevent corrupt practices through indicators such as transparency, public involvement in planning, drafting, and realization of budgets based on information technology. From the theoretical discussion, the research shows that the application of e-planning, e-budgeting, and the government’s internal control system acts as corruption prevention tools in Indonesia.
