Corruption is a form of fraud/fraud, which is a dishonest act that is carried out intentionally by using power for self-interest against state financial transactions that result in loss of state money. Various efforts have been made by the Indonesian government to combat and eradicate all forms of corruption in Indonesia but so far have not yielded significant results. This article aims to determine the main factors that influence an act of corruption. There are many factors that influence acts of corruption, but the discussion in this article is limited to the main factors that are seen by the authors as the dominant factors influencing acts of corruption, including power, governance, and compensation. This article reviews the factors that influence acts of corruption (y) as the dependent variable, and the independent variables which include: power (x1), governance (x2) and compensation (x3) as independent variables. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of the literature review articles that we have done show that there is an influence of the power variable (x1) on the corruption variable (y), the influence of the governance variable (x2) on the variable corruption act (y), and the influence of the compensation variable (x3). on the variable of corruption (y).