<div><b>Effectiveness of WBS</b></div><div><br></div><div>Effective WBS will encourage community participation and company employees to be more daring to act to prevent fraud and corruption by reporting it to those who can handle it. This means WBS is able to reduce the "silent" culture toward the culture of "honesty and openness".</div><div><br></div><div>Effective WBS requires the correct structure and process, as the complainants need a sense of security and safety guarantees to participate in preventing fraud and corruption. Safety and security assurance of both life and property for him and his family is one of the important aspects of WBS implementation. The State itself has prepared various sets of legislation including LPSK (Witness and Victim Protection Agency) to carry out such protection.</div><div><br></div><div><b>Legal Obligation To Conduct Abuse Reporting</b></div><div><br></div><div>Although there are no comprehensive laws and regulations governing WBS, Indonesia has several laws and regulations that partially handle reporting violations and protection of complainants, including:</div><ul><li>Law No.28 of 1999 on the Implementation of a Clean and Free State of Corruption, Collusion and Nepotism; chapter 9;</li><li>Law No.31 of 1999 on the Eradication of Corruption Article 31 and Article 41 paragraph (2) point e;</li><li>Law No.15 year 2002 jo Law No.25 of 2003 on Money Laundering Act article 39 s / d 43;</li><li>Law No.13 of 2003 on Employment Article 153 paragraph (1) letter I and Article 158 paragraph (1) letter i;</li><li>Law No.7 of 2006 on Ratification of United Nations Convention Against Corruption (UNCAC), Section 33 UNCAC;</li><li>Law No.13 of 2006 on Protection of Witnesses and Victims article 10 paragraph 1;</li><li>PP No.71 of 2000 on Procedures for the Implementation of Public Participation and Awarding in Prevention and Eradication of Corruption Article 6;</li><li>PP No.57 of 2003 on Special Protection Procedures for Reporting Entity and Witness Money Laundering Crime;</li><li>Regulation of the Chief of Police Number 17 Year 2005 on Special Protection Procedures for Reporting and Witness Money Laundering Crime.</li></ul><div><br></div><div>In the absence of legislation governing WBS, for the private sector, WBS must rely on existing internal regulations, such as:<br></div><ul><li>Good Corporate Governance Guidelines;</li><li>Guidelines of the Board of Directors and Board of Commissioners;</li><li>Code of Business Ethics and Work Ethics;</li><li>Policy of Abuse Reporting System Implementation</li></ul>