AbstractCorruption in organizational theory has been understood through formal law violation and power abuses frame. However, the proposition in organizational perspectives are gaining criticism as failed in capturing local culture of societies. This research presents cultural sides of corruption in order to grasp with vague practice in the institutional theory. Within the setting of petty corruption in Indonesia, we provide citizen perspectives when they deal with bribery almost in daily basis. Our findings reveal that religious term, especially Ikhlas or sincere, often coined by official to activate philanthropy and citizen's empathy. In turn, it makes citizen to hand money without feeling of being coerced. However, we also found contradiction in the citizen perceptions and actions. On the one hand, they perceived the practice against the law and ethics. On the other hand, they also intend to give, if they are asked unofficial cost in the future. Further, this research also contributes to interaction between organizational theory and cultural in corruption.