Sumantri, Prima Kusuma. “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, no. 1 (January 23, 2018): 75–89. Accessed April 20, 2026. https://jurnalbppk.kemenkeu.go.id/jurnalbppk/article/view/87.