Whistleblowing And The Indonesian Tax Department

A Framework For Analysis

Abstract

This chapter discusses opportunities for whistleblowing of bribery practices in the Indonesian Directorate General of Taxation. Building on earlier studies which reveal that written regulations and policies providing whistleblowers protection programs and threatening punishment for those who retaliate against whistleblowers, are not effective, this study investigates social and cultural variables, such as attitude toward whistleblowing, group pressure, and perceived behavioural control that may influence individuals to report wrongdoing. The chapter suggests that unless bribery is understood within an organization, the relevant regulations, policies, and system may not be used at all or they may not be used properly to combat bribery. Three main research questions are discussed: first, to what extent do identified variables influence individuals to report bribery; second, to what extent do identified variables influence individuals in selecting reporting channels; and third, what are the main variables that influence the intention of individuals to report bribery? Answers to these questions will be useful when designing whistleblowing regulations and policies to combat bribery in the high context culture of Indonesia.

How to Cite
Suyatno, B., Armstrong, A., & Thomas, K. (1). Whistleblowing And The Indonesian Tax Department: A Framework For Analysis. Journal of Law and Governance, 10(3). https://doi.org/10.15209/jbsge.v10i3.859
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Articles