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Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination

Abstract

Suparna Wijayaa, Muhammad Asfiroyanb

Revenue from tax has become the greatest income for Indonesia government, yet taxpayer’s compliance seems underperformed. The tax authority needs to find an alternative way to increase the revenue and suppress the tax fraud activities among payers. Rather than heavily depends on tax monitoring by fiscus, optimization of whistleblowing system is more effective to detect such acts. In this research, we try to investigate the separate and joint influence of monetary incentives and social discrimination towards whistleblowers on the level of tax fraud reporting intentions. An experiment to 48 participants concludes that monetary incentives make significant increases in reported fraud between tax regime without incentives to whistleblowing and tax regime with incentives. On the contrary, social discrimination in which participants received from other colleagues doesn’t make many differences in fraud reporting. We also investigate and find that the level of tax evasion before and after the incentives policy applied is not different, and the level of reporting from the person that experience loses from the fraudulent accounting (caused by the act of tax evader), significantly higher than others that didn’t suffer directly from it. Overall, the regression model built from both incentives and social discrimination variables doesn’t explain the behavior of tax fraud reporting from whistleblowers.

How to Cite this Article
Pubmed Style

Suparna Wijayaa, Muhammad Asfiroyanb. Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. SRP. 2020; 11(11): 335-345.
doi:10.31838/srp.2020.11.49

Web Style

Suparna Wijayaa, Muhammad Asfiroyanb. Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. http://www.sysrevpharm.org/?mno=19703 [Access: March 29, 2021]. doi:10.31838/srp.2020.11.49

AMA (American Medical Association) Style

Suparna Wijayaa, Muhammad Asfiroyanb. Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. SRP. 2020; 11(11): 335-345. doi:10.31838/srp.2020.11.49



Vancouver/ICMJE Style

Suparna Wijayaa, Muhammad Asfiroyanb. Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. SRP. (2020), [cited March 29, 2021]; 11(11): 335-345. doi:10.31838/srp.2020.11.49



Harvard Style

Suparna Wijayaa, Muhammad Asfiroyanb (2020) Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. SRP, 11 (11), 335-345. doi:10.31838/srp.2020.11.49



Turabian Style

Suparna Wijayaa, Muhammad Asfiroyanb. 2020. Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. Systematic Reviews in Pharmacy, 11 (11), 335-345. doi:10.31838/srp.2020.11.49



Chicago Style

Suparna Wijayaa, Muhammad Asfiroyanb. "Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination." Systematic Reviews in Pharmacy 11 (2020), 335-345. doi:10.31838/srp.2020.11.49



MLA (The Modern Language Association) Style

Suparna Wijayaa, Muhammad Asfiroyanb. "Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination." Systematic Reviews in Pharmacy 11.11 (2020), 335-345. Print. doi:10.31838/srp.2020.11.49



APA (American Psychological Association) Style

Suparna Wijayaa, Muhammad Asfiroyanb (2020) Whistleblowing on Tax Fraud - The Role of Monetary Incentives and Social Discrimination. Systematic Reviews in Pharmacy, 11 (11), 335-345. doi:10.31838/srp.2020.11.49

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