Analysis of Employee Perception about the Whistleblowing System Toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)

In recent years many cases of fraud have been revealed in both private and government sectors. The most sensitive case of fraud and become the public concern is corruption. In corruption, the usual actions include manipulation, document removal, and mark-ups. Indonesia's Corruption Perceptions Index score on 2017 is 37 point, which indicates the eradication of corruption in this country is still low. One of the most vulnerable governmental sector that fraud occurs. Many tax officers are caught in corruption cases that cause losses of billions of rupiah. This makes the public trust to tax employees reduce. . In the taxation sector, many cases concerning professionalism and ethical behavior of professions that occur making public trust in the profession of tax employees are still much discussed. . In the taxation sector, many cases concerning professionalism and ethical behavior of professions that occur making public trust in the profession of tax employees are still much discussed. One of the ways to prevent and reduce frauds and corruptions is by applying the Whistleblowing system, through the implementation of the system expected to increase public trust in transparency, accountability and professional of government performance. Using variable that explain in Theory of Planned Behavior, the result of this study can be conclude that: (1) there is positive effect of behavioral attitude toward the intention of employee to conduct whistleblowing, (2) there is positive effect of subjective norm toward the intention of employee to conduct whistleblowing, and (3) there is positive effect of perceived behavioral control toward the intention of employee to conduct whistleblowing