Whistleblowing System Dalam Memutus Rantai Fraud  Untuk Mewujudkan Economic Growth (Studi Pada Direktorat Jenderal Pajak Indonesia)

Musmulyadi, Musmulyadi; Sari, Fitri Indah

doi:10.36778/jesya.v3i2.198

Cited by 7 publications

(7 citation statements)

References 5 publications

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“…This result is different from [9,11,12], which state that High Power distance harms WBI. This result could be influenced by the environment of government agencies that have implemented a whistleblowing system [30]. Then, the implementation of the whistleblowing system is quite effective in reducing the effects of a high-power distance culture [22,23,31].…”

Section: Discussionmentioning

confidence: 99%

The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions

Indriasari¹,

Zulaikha²

2022

Proceedings of the 3rd Annual Conference of Education and Social Sciences (ACCESS 2021)

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Whistleblowing is cited by the Association of Certified Fraud Examiners (ACFE) and the Global Economic Crime Survey (GECS) as one of the most effective ways to prevent and combat practices that are contrary to good corporate governance. Thus, Government agencies in Indonesia established a whistleblowing system mechanism as an effort to improve fraud prevention. The implementation of the whistleblowing system mechanism is expected to increase the employees' confidence to reveal fraud they find in the work environment and also to overcome cultural problems that can hinder whistleblowing activities, such as the high-power distance. The professional commitment variable was tested as an intervening, to further clarify how trust and power distance affect the intention to whistleblowing. This study uses a quantitative method designed to find the factors driving whistleblowing intentions. Samples were obtained by distributing online questionnaires to employees under the Ministry of Finance. A total of 83 data obtained were processed using SmartPLS. The results showed that trust and power distance partially had no effect on Whistleblowing intentions, while organizational commitment had a positive effect on Whistleblowing intentions. Furthermore, it was found that the power distance variable still had no effect on whistleblowing intentions even though it had been mediated by organizational commitment. Trust variable had a positive and significant effect on whistleblowing intentions, after being mediated by organizational commitment variables.

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Section: Discussionmentioning

confidence: 99%

The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions

Indriasari¹,

Zulaikha²

2022

Proceedings of the 3rd Annual Conference of Education and Social Sciences (ACCESS 2021)

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“…Ini adalah salah satu bukti nyata bahwa fraud yang terjadi pada perbankan di Indonesia masih tinggi (Meliana & Hartono, 2019). Fraud ialah sebuah tindakan yang dilakukan oleh bagian dari anggota lingkungan sosial atau organisasi yang mempunyai dampak bagi ekonomi, perusahaan dan individunya sendiri (Musmulyadi & Sari, 2020). Fraud merupakan tindakan menyimpang yang sengaja dilakukan dalam bentuk penipuan, penyesatan, atau pengendalian bank dan pihak lain dalam lingkungan bank.…”

Section: Pendahuluanunclassified

Penerapan Whistleblowing System Terhadap Internal Fraud Pada Pt. Bank Muamalat Indonesia, TBK Periode 2015-2019

Sakinah

Ponirah

2021

LIKUID: Jurnal Ekonomi Industri Halal

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Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Fraud

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“…Tax fraud does not only happen to taxpayers, but also potentially to tax administrators at the DJP. Fraudulent acts that occur at DGT are very dangerous for the internal organization and have a wide impact nationally, because they reduce public trust, and harm the economic growth and sustainable development (Musmulyadi & Sari, 2020). In recent years, there have been cases of fraud that occur in DGT.…”

Section: Introductionmentioning

confidence: 99%

Quality Improvement Efforts of DGT’s Internal Compliance Unit (Study at Yogyakarta Small Tax Office)

Mailina,

Una,

Prabowo

2024

EKU

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The Internal Control System is implemented in the organization as a prevention of fraud risk. The Directorate General of Taxes (DGT) already has an Internal Compliance Unit (hereinafter referred to as UKI) as the vanguard in internal control efforts. However, there are still cases of fraud and Hand-Arrest Operations at the DGT that have questioned the quality of UKI. This study aims to find the constraints experienced by UKI in carrying out internal control monitoring tasks as well as efforts that can be made to improve the quality of UKI. This research method is qualitative with a case study at the Yogyakarta Small Tax Office (STO). The types of data used are primary data and secondary data. Primary data is obtained directly from observations and interviews with informants in the field, while secondary data comes from documents, regulations, and data previously published to data users. The analysis technique was carried out by grouping data, coding, and then presenting a visualization of the results using NVivo 12 plus software. The results of the study found that the ways to improve the quality of UKI at STO are adhering to the Annual Monitoring Plan (RPT) guidelines, increasing the knowledge and soft skills of UKI staff, increasing the use of technology, segregating UKI duties and responsibilities.

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Whistleblowing System Dalam Memutus Rantai Fraud Untuk Mewujudkan Economic Growth (Studi Pada Direktorat Jenderal Pajak Indonesia)

Cited by 7 publications

References 5 publications

The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions

The Effect of Power Distance, Trust and the Role of Professional Commitment as Mediator on Whistleblowing Intentions

Penerapan Whistleblowing System Terhadap Internal Fraud Pada Pt. Bank Muamalat Indonesia, TBK Periode 2015-2019

Quality Improvement Efforts of DGT’s Internal Compliance Unit (Study at Yogyakarta Small Tax Office)

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