DETERMINAN PERILAKU WHISTLEBLOWING PEGAWAI PAJAK: PERSPEKTIF THEORY OF PLANNED BEHAVIOR

Ikhsan, Wishmy Meinawa (2023) DETERMINAN PERILAKU WHISTLEBLOWING PEGAWAI PAJAK: PERSPEKTIF THEORY OF PLANNED BEHAVIOR. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This study aims to determine the factors that influence the whistleblowing behavior of tax officials using the Theory of planned behavior framework. This research used quantitative research method with a survey strategy by distributing online and offline questionnaires. The sample of this research is primary data obtained from 462 tax officials spread across all tax offices within the Regional Office of DJP East Java II. Researchers conducted data analysis using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The results of this study indicate that attitudes toward behavior, subjective norms, and perceived behavioral control have a positive and significant effect on whistleblowing intentions and also direct effect on whistleblowing behavior. The results of this study also show that intention has a positive and significant effect on whistleblowing behavior and can partially mediate the relationship between attitudes towards behavior, subjective norms, and perceived behavioral control on whistleblowing behavior. This result implies that increasing whistleblowing intentions is a key factor in encouraging tax employee whistleblowing behavior. This research suggests that regulators increase tax officials’ literacy about whistleblowing, strengthen organization culture that encourages honesty, integrity and transparency, and lastly, ensure the organizational environment is safe from all threats and provide sufficient appreciation and recognition toward the whistleblowers.

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