Designing Whistleblowing Policy and Regulations for High-Context Cultures: A Case Study in Indonesia

Chapter
Part of the Ethical Economy book series (SEEP, volume 51)

Abstract

This chapter discusses whistleblowing of bribery practices in the Indonesian Directorate General of Taxation. Earlier studies reveal that written regulations and policies providing whistleblowers protection programs, and threatening punishment for those who retaliate against whistleblowers, are not effective. This chapter investigates social and cultural variables such as attitude toward whistleblowing, group pressure and perceived behavioral controls that may encourage individuals to report bribery. Unless bribery is understood within an organizational context, the relevant regulations, policies and systems may not be used at all or they may not be used properly to combat bribery. A framework investigating main issues is proposed: to what extent do variables such as attitude, subjective norm, and perceived behavioural control influence individuals to report bribery; to what extent do the variables influence individuals in selecting reporting channels; and what are the main variables that influence the intention of individuals to report bribery in the DGT? Answers to these questions will be useful when designing whistleblowing regulations and policies to combat bribery (and support whistleblowers) in the high context culture of Indonesia.

Keywords

Whistleblowing Planned-behavior theory Bribery High-context culture Reporting Indonesia 

Notes

Acknowledgements

The funding support for this study stream from Victoria University and Department of Foreign Affairs and Trade, Australian Government grant OASIS ID #: ST0008X97, as well as support from the Indonesian Ministry of Finance.

Since this paper is a part of a doctoral student dissertation and still ongoing process, some parts of this paper have been previously used, for instance published in Victoria University Journal of Law and Governance Vol. 10 No 3 2015 (Suyatno et al. 2015). An earlier version was also submitted and presented at the European Business Conference Networks (EBEN) Research Conference 2015 on October 1–3, 2015 in Copenhagen, Denmark, and the 29th Australian & New Zealand Academy of Management (ANZAM) 2015 Conference on December 2–4 in Queenstown, New Zealand.

However, authors are confirming that this manuscript is not currently under consideration by any other journal.

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© Springer International Publishing AG 2017

Authors and Affiliations

  1. 1.Law and Justice CollegeVictoria UniversityMelbourneAustralia
  2. 2.School of BusinessVictoria UniversityMelbourneAustralia

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