| Summary: | This research intended to know the influence of clarity, congruency,
supportability, and sanctionability to the actions that would be taken by
employees if they found ethic code breaking actions in their organizations. The
probability of the actions that might be taken are: ignore it, make a direct
confrontation (give a direct warning), send a report to superior, send a report
through internal hotline, report to external party. The hipothesis were: clarity
positively influence confrontations actions, send a report to superior, send a
report through internal hotline, report to external party, and negatively influence
to ignorance actions. Congruency of superior positively influence confrontations
actions, send a report to superior, send a report through internal hotline, report
to external party. Supportability positively influenced confrontations actions, send
a report to superior, send a report through internal hotline, and negatively
influence to ignorance actions. sanctionability positively influence confrontations
actions, send a report to superior, send a report through internal hotline, and
negatively influence report to external party and ignorance actions.
The instrument items of this research were taken from the research
conducted by Kaptein (2011) with modifications in several dependent variables,
which were, made three breaking ethic cases with two cases was involving the
superior. Subject of this research are the employees of 16 Kantor Pelayanan
Pajak (KPP) spread in four regions. 20 employees were taken from each KPP
using purposive sampling method. This research used regression analysis
technique.
As expected, clarity was positively related to confrontation, no
relationship was found with reporting to superiors and inaction. Contrary to
expectations, clarity was negatively related to calling internal hotline.
Regarding the cultural dimension of congruency of local and senior management,
a positive relationship was found with calling a hotline and external
whistleblowing. Contrary to expectations, congruency of local and senior
management was negatively related to confrontation and not related to reporting
to management. The cultural dimension of supportability was not positively
related to confrontation, reporting to management, not negatively related to
inaction and contrary to expectations, negatively related to calling a hotline.
Regarding the final hypothesis for sanctionability, positive relationships were
indeed found for reporting to management, and calling a hotline, as well as a
negative relationship with inaction. Contrary to expectations, sanctionability was
positively related with external whistleblowing.
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