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Whistleblowing and the Indonesian tax department: a framework for analysis

Suyatno, Bitra, Armstrong, Anona ORCID: 0000-0002-2158-088X and Thomas, Keith (2015) Whistleblowing and the Indonesian tax department: a framework for analysis. Journal of Law and Governance, 10 (3). 21 - 33. ISSN 2206-088X

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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.

Item Type: Article
Uncontrolled Keywords: whistleblowing; business ethics; codes of conduct; corruption; ethical decision‐making; ethics; values futures; management futures; organisational culture; trust management; Indonesia
Subjects: FOR Classification > 2201 Applied Ethics
Faculty/School/Research Centre/Department > College of Law and Justice
Depositing User: Symplectic Elements
Date Deposited: 25 Oct 2016 03:48
Last Modified: 06 May 2019 01:52
URI: http://vuir.vu.edu.au/id/eprint/31886
DOI: https://doi.org/10.15209/jbsge.v10i3.859
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