Decentralisation and corruption: an empirical analysis of regional autonomy in indonesia

Supervisors: Dr Simon De Lay and Dr Martin Ottomann

Hermawan Profile Picture

Hermawan is undertaking doctoral research on the relationship between multi-dimensions of decentralised system in Indonesia and corruption of local bureaucrats, in two level of local governments in Indonesia (provinces and districts). The linkage between decentralisation and corruption is multifarious as it could lead to mixed prognostication. The diverse results may come due to the different application of decentralisation measures and aspects, research designs applied or even existence of additional variables. From the Indonesia transitional experience at the end of the 20th century, an exceptional condition that should be concerned is the condition in which Indonesia evolves from a highly authoritarian system. It also accompanied by low regional bureaucratic capabilities, into a largely decentralised system and shortly after a storm of multi-dimensional crisis in the year 1997 – 1998. The transformation into the devolution system is in a rapid period (big bang decentralisation), and the decentralised system was extended, not only in fiscal and administrative aspects but into the political devolution aspect as well.

This research concern on verifying the relationships among the various elements in (dimensions of) decentralisation system in Indonesia and local bureaucrats' corruption. The primary objective of this research is to investigate the impact of decentralisation system in Indonesia on corruption, in different level of local government (province and districts).  It is by explaining how each dimension of decentralisation (fiscal, administrative and political dimensions) influences the corrupt practice of local bureaucrats. Case study research design with primary data collection and utilisation of secondary data will be applied to this research.



After completed his Diploma in State-Accounting program from Indonesian State College of Accountancy (STAN), a government-affiliated college in Indonesia, in 1999, Hermawan appointed as a government employee in Directorate General of Taxes (DGT). Then, he received his Bachelor degree and professional degree as an Accountant from the same college in 2004. In 2007, he received a scholarship from Indonesia Government to pursue his master degree in Public Policy and Taxation at the Yokohama National University, Japan. On the same occasion, he also participated in the Internship Practicum Program at the National Tax College (Japan).

Most of his career at the DGT was in the field of tax audit and law enforcement. Since 2010 until 2016, he works in tax investigation area, formulating tax investigation policy, and to supervise tax investigation activities. Since 2016, Hermawan was transferred to the digital tax forensics areas. Apart from his main duty, Hermawan was heavily involved in the Indonesian tax reform program and the formulation of the strategic planning of DGT. In 2015, Hermawan received a doctoral scholarship from the Indonesian Endowment for Education (LPDP) and in 2017, he joined the doctoral researcher at the International Development Department, University of Birmingham.

Research Interests 

  • Taxation
  • Good Governance
  • Public Policy
  • Decentralisation
  • Corruption
  • Public Finance



  • S.S.T. / B.Sc. (Bachelor of Applied Science - Indonesian State College of Accountancy (STAN), Indonesia
  • M.Ec. (Master of Economics) – Yokohama National University, Japan
  • Akt. (Registerd Accountant) – Ministry of Finance, Republic of Indonesia
  • CA Chartered Accountant – Institute of Indonesia Chartered Accountant, Indonesia
  • Indonesia Tax Investigator – Indonesia National Police and Ministry of Law and Human Rights Republic of Indonesia


Professional Memberships

  • Chartered Accountant (Institute of Indonesia Chartered Accountants - Indonesia) 

Contact Details

Email: hxh723@student.bham.ac.uk

Instagram: hermawansoepardi

LinkedIn: hermawan-soepardi