Tax Directorate as one of the most corrupt institution, based on ICW research on patterns of corruption taxation in 2001. Though the tax function is most strategic for the nation and state that includes the budget, regulation until functioning democracy or a form of participation that is generating a sense of responsibility to maintain and called to play a role in maintenance, supervision in the Indonesia’s development programs. Then all Indonesian have to understand about their tax obligations. So, Participation is required. Indonesian participation are necessary in the prevention and as a commitment
against corruption. It is manifested by the Tax Directorate with the whistleblowing system for the enforcement of Indonesia tax law. But whistleblowers need legal protection from what they did. Then, it necessary to be studied in depth how the legal protection for whistleblowers in the tax enforcement law efforts in Indonesia? This research is a normative juridical research. The data used qualitative data related to this topic. Protection laws and law enforcement are the two things are interrelated in countries such as Indonesia. It manifests itself in whistleblowing systems that need to be supported by the law as the legal basis for the implementation of protection and also the basis for granting authority to the relevant institutions to protect the whistleblowers. |