AKUNTABILITAS
Vol 10, No 1: April 2017

Pengaruh Sosialisasi dan Komitmen Profesi Pegawai Pajak Terhadap Niat Whistleblowing

Sekar Akrom Faradiza (Universitas Teknologi Yogyakarta)
Kartika Candra Suci (Universitas Teknologi Yogyakarta)



Article Info

Publish Date
19 Apr 2017

Abstract

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.

Copyrights © 2017






Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...