The Effect of Whistleblowing System, Attitude, and Organizational Culture on Fraud Prevention in Taxation

  • Alfiyyah Aini Khisma Authar
  • Wahyu Ari Andriyanto
Keywords: taxation sector, whistleblowing system, attitude, organizational culture, fraud prevention, reporting

Abstract

This study aims to examine the effect of the whistleblowing system, attitudes, and organizational culture on the prevention of fraud in the taxation sector. The dependent variable in this study is fraud prevention, and the independent variable consists of the whistleblowing system, attitudes, and organizational culture. This study uses primary data by distributing questionnaires. The sample used is an employee who works at KPP Pratama Jakarta Cakung and involves as many as 66 respondents with sample selection based on the Convenience Sampling technique. Hypothesis testing was carried out through multiple linear regression analysis using SPSS 26 software. The results of this study indicate that the whistleblowing system has a positive effect on preventing fraud in the taxation sector, attitudes have a positive effect on fraud prevention in the taxation sector, and organizational culture has a positive effect on fraud prevention in the field of taxation.
Published
2022-01-10
Section
Articles