Kajian Empiris Tentang Niat Whistleblowing Pegawai Pajak

Akuntabilitas, 2017

Whistleblowing system is created to overseeing the violation of the code of ethics that occured within the Directorate General of Taxation (DGT) by utilizing all its employees. These system is based on three principles that are prevention, early detection and effective handling. The aims of this study are to examine the effect of socialization on whistleblowing and professional commitment of tax office's employees to whistleblowing intention. The population in this study is employees in DGT on Yogyakarta and Central Java. This research used survey to collect data from 92 employees. Multiple regression linear is used to data analyzed. The result showed significant effect of socialization to whistleblowing intention. Unexpected finding is professional commitment did not effecting whistleblowing intention.

Behavioral Accounting Journal

Whistleblowing system merupakan suatu sistem yang dirancang untuk melaporkan pelanggaran atau kecurangan yang terjadi dalam sebuah organisasi, akan tetapi seringkali ditemukan adanya berbagai hambatan yang dapat mencegah seseorang untuk mau menjadi whistleblower. Fenomena serupa juga terjadi pada Kantor Pelayanan Pajak Pratama Surabaya Gubeng yaitu masih terdapat pegawai pajak yang enggan melaksanakan whistleblowing internal meskipun tidak signifikan. Populasi dalam penelitian ini adalah para pegawai pajak yang bekerja di KPP Pratama Surabaya Gubeng yang berjumlah 109 orang. Teknik pengambilan sampel menggunakan simple random sampling, dimana ukuran sampel minimal berdasarkan penggunaan rumus slovin yaitu minimal 52 sampel dari keseluruhan anggota populasi. Penelitian ini dianalisis menggunakan pendekatan Partial Least Square (PLS) dengan alat analisis SmartPLS versi 2.0.m3. Temuan dari penelitian ini menunjukkan bahwa 1) kesadaran pegawai pajak untuk bekerja secara mandiri dan menj...

Jurnal Ekonomi Trisakti

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keinginan pegawai Direktorat Jenderal Pajak untuk melakukan whistle-blowing dengan menerapkan dua elemen dari Intensitas Moral, besarnya konsekuensi dan konsensus sosial dengan komitmen profesional sebagai variabel tambahan. Penelitian cross-sectional menggunakan pengumpulan data primer melalui kuesioner yang diadopsi dari penelitian sebelumnya. Kuesioner survei dibagikan kepada responden target 205 pegawai Direktorat Jenderal Pajak. Temuan mengungkapkan bahwa intensitas moral dan komitmen profesional secara signifikan mempengaruhi niat untuk melakukan tindakan whistle-blowing. Hasil penelitian juga menunjukkan bahwa ketika individu lebih berkomitmen terhadap karir dan instansinya, mereka akan bertindak secara etis dan berada di bawah norma profesional, sehingga mereka akan cenderung untuk melakukan whistle-blowing. Di sisi lain, upaya perlindungan terhadap saksi atau whistleblower menjadi salah satu katal...

Jurnal Akuntansi dan Manajemen

This study aims to analyze the effect of moral intensity, machiavellian nature and seriousness of violations on whistleblowing intention. The population in this study were all tax employees in East Jakarta. The sample in this study were 88 respondents. This study uses an associative research strategy. In this research, the research method used is quantitative. The data used in this study are primary data in the form of questionnaires and the data processing method used in this study is multiple linear regression analysis. The results of this study indicate that moral intensity, machiavellian nature and seriousness of violations have a significant effect on whistleblowing intention.

Jurnal Akuntansi, 2017

This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during October-November 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant.

2021

This study aims to examine and analyze the effect of whistleblowing knowledge, perceptions of organizational protection to whistleblowers, perceptions of organizational support, the level of seriousness of fraud, and personal costs on employees' interest in whistleblowing on employees of Bank Indonesia. The data used are primary data collected using a questionnaire survey with Google form and samples are determined using an accidental sampling technique. Data were analyzed using multiple linear regression techniques, processed using SPSS software. The results showed that whistleblowing knowledge, perceptions of organizational protection to whistleblowers, and the level of seriousness of fraud significantly affect employee interest in whistleblowing. In contrast, perceptions of organizational support and personal costs do not considerably affect employee interest in whistleblowing. Keywords: whistleblowing system; knowledge of whistleblowing; organizational protection; organizational support; level of seriousness of fraud; personal cost ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan whistleblowing, persepsi perlindungan organisasi kepada whistleblower, persepsi dukungan organisasi, tingkat keseriusan kecurangan dan personal cost terhadap minat pegawai untuk melakukan whistleblowing studi pada pegawai Bank Indonesia. Data yang digunakan merupakan data primer dengan teknik pengumpulan data melalui survey kuesioner dengan bantuan Google form dan pengambilan sampel menggunakan metode accidental sampling. Analisis data menggunakan metode regresi linear berganda yang diolah menggunakan software SPSS. Hasil penelitian menunjukkan bahwa pengetahuan whistleblowing, persepsi perlindungan organisasi kepada whistleblower dan tingkat keseriusan kecurangan secara signifikan mempengaruhi minat pegawai untuk melakukan whistleblowing, sedangkan persepsi dukungan organisasi dan personal cost tidak memiliki pengaruh yang signifikan terhadap minat pegawai untuk melakukan tindakan whistleblowing. Kata Kunci: whistleblowing system; pengetahuan whistleblowing; perlindungan organisasi; dukungan organisasi; tingkat keseriusan kecurangan; personal cost

JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 2020

This study aims to determine the factors that influence the intentions of government employees to do withlowing. This research examines Effect of personal cost of reporting, level of seriousness of fraud, organizational commitment and professional commitment on the intention to do whistleblowing. The population in this study were all staff / employees at OPD Kuantan Singingi. The sampling method used in this study was the purposive sampling and using the sample of 72 civil servants from 24 different OPD. The results of regression analysis show that personal cost affects the intention to do whistleblowing. 2) the level of seriousness of fraud affects the intention to do whistleblowing. 3) organizational commitment affects the intention to do whistleblowing. 4) professional commitment affects the intention to do whistleblowing. This research has a contribution in reducing fraud in government

2020

The purpose of this research was to determine the effect of whistleblowing system and sanction risk on taxpayer compliance. in addition, this research aims to determine whether the sanctions risk variable moderates between the whistleblowing system to taxpayer compliance in Indonesia. The population in this research is taxpayers in Indonesia. The sample in this research is an individual taxpayer residing in Indonesia. Sampling in this research using convenience sampling. The data collection of this research used a survey method with the help of a questionnaire distributed via Google forms. This research obtained 104 respondents. Data analysis techniques in this research used Partial Least Square with the help of WarpPLS. This research found that tax compliance in Indonesia is influenced by the Whistleblowing system and the risk of tax sanctions. However, the risk of tax sanctions cannot moderate the effect of the whistleblowing system on tax compliance in Indonesia

APSSAI ACCOUNTING REVIEW, 2021

Data Corruption Perception Index (CPI) menunjukkan Indonesia masih menjadi salah satu negara rawan korupsi meskipun tren korupsi di Indonesia menurun tiap tahunnya. Indonesia menempati peringkat ‘kebersihan’ dari korupsi ke-96 dari 180 negara. Upaya meminimalisir sudah banyak dilakukan, salah satunya lewat peran whistleblower. Hanya saja, whistleblower selalu dihadapkan dengan dilema antara melaporkan kecurangan dan melindungi diri dari konsekuensi akibat melaporkan kecurangan. Oleh karena itu, perlu adanya faktor-faktor mitigasi dilema agar intensi untuk melakukan whistleblowing bisa terealisasi menjadi tindakan dan dapat mencegah serta menguak praktik kecurangan. Untuk itu peneliti mencoba menguji peran reward untuk memitigasi pengaruh personal cost dalam menciptakan dilema yang dimaksud. Penelitian ini menggunakan metode survei dengan 50 partisipan. Data dianalisis dengan metode Partial Least Square dan hasilnya menunjukkan temuan bahwa personal cost justru berpengaruh positif te...

This research aims to examine the effect of seriousness of wrongdoing, demography factors and organizational factor on the whistleblowing intentions survey on financial services authority regional 2 west java (OJK KR 2). The research method used in this research is descriptive verificative, with multiple linear regression analysis. The data used in this study is the primary data collected through a questionnaire survey. Respondents in this research are 30 employees of Financial Services Authority Regional 2 West Java. The results indicate that the seriousness of wrongdoing and organizational factor (managerial status) have a significant positive effect on the whistleblowing intention, but the demographic factor (gender and ethnicity) has no significant effect on the whistleblowing intention. The results of this study are expected to enrich the literature for the development of science and also as a consideration for the Financial Services Authority (OJK) in the design and policy of ...