Sumantri, P. “EMPLOYEE PERCEPTIONS OF WHISTLEBLOWING SYSTEM, ETHICS CODE AND VALUES : EMPIRICAL EVIDANCE FROM THE DIRECTORATE GENERAL OF TAXES”. Jurnal BPPK: Badan Pendidikan Dan Pelatihan Keuangan, Vol. 7, no. 1, Jan. 2018, pp. 75-89, https://jurnal.bppk.kemenkeu.go.id/jurnalbppk/article/view/87.