Abstract
Corruption is behavior of economic crime. Bribery is considered as a small outlay in order to get greater results. The concept of e-governance is believed to prevent a corruption. However, there is evidence that e-governance would be a new model of corruption opportunities. This papers describes the factors of corruption from Islamic perspective and how to prevent a corruption. Taqwa is used as a measurer for corruption actor character. The concept of taqwa is derived from the Qur'an as a primary sources. This concept is the development of The Fraud Triagle and The Fraud Diamond theory, and expected to reduce corruption.

Keywords : e-governance, taqwa, fraud, corruption.

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