Sumantri, P. K. (2018) “EMPLOYEE PERCEPTIONS OF WHISTLEBLOWING SYSTEM, ETHICS CODE AND VALUES : EMPIRICAL EVIDANCE FROM THE DIRECTORATE GENERAL OF TAXES”, Jurnal BPPK: Badan Pendidikan dan Pelatihan Keuangan, 7(1), pp. 75–89. Available at: https://jurnalbppk.kemenkeu.go.id/jurnalbppk/article/view/87 (Accessed: 21 April 2026).