Whistleblowing System In Indonesia's Directorate General of Tax

DOI

10.2991/icaspgs-icbap-17.2017.16How to use a DOI?

Keywords

Whistleblowing system, internal control, Directorate General of Tax, Indonesia

Abstract

Despite the nature of public organizations that have a control mechanism, illegal practices often occur in public sectors due to the lack of control. Indonesia's Directorate General of Tax is implementing a whistleblowing system to detect illegal practices in its institution. This research describes the relation between the whistleblowing system and the Government's Internal Control System in the directorate to improve internal control. After analyzing data from in-depth interviews, studies of related published documents, and observations, results suggest that reform in the whistleblowing system does not only serve as a tool to improve internal control; it is also a part of the control itself. However, the positioning of units in charge of the whistleblowing system needs to be reviewed. Moreover, supporting facilities for whistleblowers need improvement.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ditri Andita Anggariani
AU  - Teguh Kurniawan
AU  - Defny Holidin
PY  - 2017/12
DA  - 2017/12
TI  - Whistleblowing System In Indonesia's Directorate General of Tax
BT  - Proceedings of the International Conference on Administrative Science, Policy and Governance Studies (ICAS-PGS 2017) and the International Conference on Business Administration and Policy (ICBAP 2017)
PB  - Atlantis Press
SP  - 119
EP  - 125
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaspgs-icbap-17.2017.16
DO  - 10.2991/icaspgs-icbap-17.2017.16
ID  - Anggariani2017/12
ER  -