The current development of the justice system in Indonesia is not only oriented towards perpetrators, but also oriented towards the interests of Witnesses and Victims. The existence of Witnesses and Victims is very decisive in disclosing the existence of a crime in the court process. A whistleblower is a person who can provide information related to a crime even though he has not heard it himself, he has not seen it himself, and he has not experienced it himself, as long as that person's information relates to the existence of a crime, so that they need to be given protection. The purpose of this research is as a legal effort that the whistleblowers, both from within and from outside the institution, receive legal attention and protection. This study uses a qualitative descriptive method, with a normative juridical approach. In order to obtain valid data, interviews and FGDs were conducted with representatives of the Witness and Victim Protection Agency (LPSK), the Financial Transaction Analysis Reporting Center (PPATK), and academics. The result is that the Law on the Protection of Witnesses and Victims for whistleblowers is very important, considering that as a party that can be referred to as the entrance to the opening of a violation/crime, especially in the financial sector, because this field is very vulnerable and risky in disclosing cases. Therefore, the legality for whistleblowers will be obtained more clearly, definitely and legally comprehensively, in order to create a better law enforcement in Indonesia.