Whistleblowing System is a mechanism provided by the company, which allows a person to confidentially report alleged violations of the law and/or code of ethics within the company through designated channels. This mechanism guarantees the confidentiality of the whistle blowers' identity and protects them from retaliation. This is expected to encourage active participation of all parties, both internal and external, to create a work environment that is in accordance with the values of AKHLAK and Good Corporate Governance (GCG) principles. The implementation of WBS is regulated in the Tugu Insurance Whistleblowing System Guidelines.