[Penelitian ini bertujuan menggambarkan mekanisme hubungan antara
whistleblowing system dan sistem pengawasan internal pemerintah di Direktorat
Jenderal Pajak dalam rangka meningkatkan pengawasan internal. Penelitian
kualitatif ini menggunakan pengumpulan data dengan wawancara mendalam,
studi dokumen, dan observasi. Hasil penelitian ini menemukan perbaikan saluran
pengaduan secara prosedural melalui whistleblowing system mengarah pada
penguatan sistem pengawasan internal, tetapi penempatan unit pengelola
whistleblowing system di Direktorat Jenderal Pajak perlu ditinjau kembali dan
sarana-sarana pendukung seperti help desk, metode sosialisasi, dan ketersediaan
support group bagi whistleblowers perlu diperbaiki., This qualitative study describes the linkage mechanism of whistleblowing system
and government’s internal control system in Directorate General of Tax in
improving internal control. Data have been collected from in-depth interviews,
studying related published documents, and observation. This research finds that
reform in whistleblowing system leads to strengthening of internal control system.
However, the positioning of unit in charge of whistleblowing system in
Directorate General of Tax needs to be reviewed. Moreover, supporting facilities
such as help desk, socialization methods, and support group availability for
whistleblowers need to be improved.]
S-Ditri Andita Anggariani .pdf :: Unduh