Transformasi Budaya Organisasi Otoritas Perpajakan Indonesia Menghadapi Era Ekonomi Digital

Abstract

this article aimed to exemplify the dynamic transformation stages of indonesia Tax Authority's shared values since the beginning of tax administration reform in 1983 until today, specifically in facing digital economic era. This article also aimed to comprehensively explain the dynamics of shared values followed by organization structural changes embedded to the shared value transformation. At the end, the shared-values are reflected to the readiness of indonesia tax authority to face the challenges in tax business in this digital era. this research adopted constructivist paradigm with a qualitative research method. the techniques of data collection were literature reviews, documentation studies, and indepth interview. the research showed that indonesia tax authority has made shared-value transformation in an incremental pattern. on the other hand, the organization structural changes and supporting infrastructure to implement core business transformation have been quite progressive. Besides, changes in leadership have not been transformative. therefore, it needs serious measure to internalize shared-values vividly on daily activities and to transform the leadership style.

Service Quality and Organizational Culture on Taxpayer Compliance

“…The negative perception of the public in the business world towards taxes and tax services is a significant challenge faced by the Directorate General of Taxes. Although tax revenue is essential for the country's development, many parties still feel dissatisfied with the services provided (Tambunan & Anwar, 2019). Therefore, the image and trust of the community can be improved by providing excellent and efficient services to taxpayers (Jaya, 2019).…”