Pengaruh Komitmen Profesional, Lingkungan Etika, Personal Cost, Sifat Machiavellian, dan Tingkat Keseriusan Kecurangan terhadap Tindakan Pelaporan Kecurangan di Kantor Pelayanan Pajak Medan Polonia

Abstract

This study aims to determine and analyze the effect of professional commitment, ethical environment, personal cost, machiavellianism and seriousness of wrongdoing on the whistleblowing intentions. The research approach is quantitative. The population in this study were all employees who served in the Pratama Tax Office of Medan Polonia. The sampling method used was purposive sampling method, that is sampling based on certain criteria. The number of questionnaires distributed is 65 questionnaires and which can be used are 57 questionnaires. The statistical method used is multiple linear regression analysis. IBM SPSS Statistics 25 was used to analyze data. The results of this study indicate that (1) Proffessional commitment has a significant positive effect on the whistleblowing intentions. (2) Ethical environment has a significant positive effect on the whistleblowing intentions. (3) Personal cost has a significant negative effect on the whistleblowing intentions. (4) Machiavellianism has a significant negative effect on the whistleblowing intentions. (5) Seriousness of wrongdoing has a significant positive effect on the whistleblowing intentions. (6) Professional commitment, ethical environment, personal cost, machiavellianism and level of seriousness of wrongdoing together or simultaneously have a significant effect on the performance of public sector organizations.