Optimalisasi Coretax sebagai Instrumen Reformasi Birokrasi Fiskal: Perspektif Digital Era Governance

The country's financial stability is a fundamental aspect that underlies the sustainability and economic development of a country. One of the most influential factors in maintaining this stability is state revenue, especially from the tax sector. In this context, the Directorate General of Taxes (DGT) plays a very strategic role in managing an efficient and effective tax system. The DGT is responsible for formulating and implementing policies that can optimize tax revenues to support the country's financial stability. This study aims to evaluate how strategic management is implemented by the DGT in order to achieve these goals. The main focus of this research is to identify the challenges and opportunities faced by the DGT in strengthening the country's financial stability through tax system reform. To achieve this goal, this study uses the strategic management theory of R. David, which includes three main aspects: strategy formulation, strategy implementation, and strategy evaluation. By analyzing each of these stages, this study seeks to provide insight into how the DGT can be more effective in carrying out its role and overcome existing obstacles in achieving the country's financial stability goals.

Taxpayer data security in carrying out tax obligations at the Directorate General of Taxes has experienced several problems of taxpayer data leakage because the security system is still weak, so that it is infected with malware that is able to steal taxpayers' personal data. This study aims to evaluate the effectiveness of taxpayer data security in carrying out tax obligations with case studies at the Directorate General of Taxes, knowing the obstacles faced by the Directorate General of Taxes in building a taxpayer data security information system and analyzing the efforts made by the Directorate General of Taxes regarding the development taxpayer data security system in carrying out tax obligations. This study uses a descriptive qualitative approach. Data collection techniques through observation, interviews, and documentation studies as well as data analysis techniques using content analysis. The results of this study indicate that after the taxpayer data leak occurred, the Directorate General of Taxes carried out a comprehensive system improvement so that the level of taxpayer data security became better. The participation of taxpayers in using a strong username and password is an important factor that determines the taxpayer's own data. The Directorate General of Taxes seeks to improve the security system and provide socialization to taxpayers to always use usernames and passwords that are not easily guessed and to periodically change E-filing passwords.

Tax revenue plays a crucial role in the development and sustainability of a nation. However, significant challenges are faced in optimizing tax revenue, including tax compliance issues and the imbalance between the tax obligations that should be paid by taxpayers and what is actually paid. To address these challenges, it is important to implement effective strategies and appropriate technology in tax administration. This research aims to analyze the optimization of tax revenue through a strategic management approach utilizing the Tax Gap dashboard by the Directorate General of Taxes. Using a qualitative method, this study seeks to gain an in-depth understanding of the concept of strategic management and the implementation of the Tax Gap dashboard in the context of tax administration. The qualitative method was chosen because it allows for a deeper exploration of the strategies employed by the Directorate General of Taxes as well as a more holistic understanding of the role of the Tax Gap dashboard technology in enhancing tax administration effectiveness. Data collection methods in this study were conducted through a thorough review of literature related to the research topic, such as academic journals, articles, government reports, and other official sources. In this process, the researcher investigated various data sources to gather relevant information about the implementation of tax management strategies and the utilization of the Tax Gap dashboard by the Directorate General of Taxes. The conclusion of this research summarizes the main findings and provides recommendations for improving the effectiveness of strategies implemented by the Directorate General of Taxes.

This study examined whether the initiatives carried out by the Directorate General of Taxation (DGT) as part of a series of tax reforms have met the characteristics of the six building blocks in the development of Tax Administration 3.0 as formulated by the OECD. The research was conducted using a literature review of the tax reform volume III that is being implemented by the DGT and of the Tax Administration 3.0 model developed by the OECD. The data in this study were secondary data collected from various reports and studies. There were several findings, including about a large number of characteristics in the ”established” phase towards Tax Administration 3.0 that were carried out and designed by the DGT. However, there were some building-block characteristics that require collaboration with other parties and so which need to be a concern of the government, such as the single identity number project for digital identification, the implementation of the pay as you earn (PAYE) system in the daily life of taxpayers, and a governance framework to increase the involvement of various stakeholders in tax administration.
 Keywords: OECD, Tax Administration 3.0, tax reform

Purpose: This study investigates the impact of intellectual capital, specifically public human capital, public relational capital, and public structural capital, on the Directorate General of Taxes (DGT) organizational performance in Indonesia. It also examines the moderating role of digital leadership in enhancing these relationships.Design/methodology/approach: The study employs primary data collected through a survey involving 195 employees from various Tax Service Offices (KPP) within DGT regional offices across Indonesia. The analysis is conducted using structural equation modeling to test the hypothesized relationships.Findings: The results reveal that public human capital, relational capital, and structural capital positively affect DGT's organizational performance. However, while contributing directly to organizational performance, digital leadership does not significantly moderate the relationship between intellectual capital components and performance. Challenges in integrating digital leadership with existing structures and interpersonal engagements may explain this finding.Research limitations/implications: The sample, although diverse, may not fully represent all tax offices in Indonesia, limiting the generalizability of results. The unique characteristics of DGT may also influence the applicability of findings to other public sector organizations.Practical implications: Recommendations include enhancing employee training programs to leverage digital tools, optimizing organizational structures to support digital integration, and strengthening digital leadership strategies that align with human capital development and stakeholder engagement.Social implications: By improving intellectual capital management and digital leadership, public sector organizations like DGT can enhance service quality and stakeholder trust, leading to better compliance and public service outcomes.Originality/value: This study contributes to the literature by focusing on the public sector organization and integrating digital leadership as a moderating factor, a novel approach to understanding how non-accounting elements can bolster public sector performance.

Exploring Cloud Computing for Tax Counseling at the Directorate General of Taxes of Indonesia to Achieve Citizen Centric Services

This study aims to evaluate the implementation of the Coretax Administration System (Coretax) as a form of digitization of the tax administration system in Indonesia. The method used is a qualitative descriptive approach with purposive sampling techniques, involving four main groups of informants: Directorate General of Taxes (DJP) employees, academics, tax consultants, and business actors. The research focuses on analyzing technological readiness, supporting and inhibiting factors in implementation, and perceptions of Coretax 's effectiveness. The results show that the system has sufficient technological readiness, supported by cutting-edge features such as the use of artificial intelligence (AI) and big data. In addition, Coretax is considered capable of improving service efficiency, taxpayer compliance, and contributions to state revenue. However, challenges remain in the form of suboptimal system stability, limited digital literacy among users, and the lack of comprehensive integration of all tax administration processes. The study recommends improving technological infrastructure, providing digital education for users, expanding system integration, and further leveraging AI technology to realize Coretax as an inclusive, sustainable, and globally standardized digital tax system.

Abuse of authority by state officials, including Directorate General of Taxation (DGT) may potentially occur, either in the form of intentional abuse of authority or errors in the use of authority. With the authority granted by legislation, DGT performs supervisory functions that grant it the authority to conduct tax audits, expand the taxpayer base (WP), and intensify tax collection through clarification letters (SP2DK). This study analyses the forms of abuse of authority by DGT, both those involving intentional misuse of power (abuse of power) and errors in the use of authority without malicious intent and without deviating from the original purpose (misuse of authority). In the execution of its supervisory functions, DGT may commit either of these errors due to the oversight procedures that do not adequately balance the rights and obligations between DGT and taxpayers, weak oversight, and the asymmetry of tax regulation knowledge between DGT and taxpayers. This study also discusses the solutions that administrative law can offer to eliminate the abuse of authority, including implementing cooperative compliance and external supervision.

The Directorate General of Taxes (DGT) has been running a tax reform program to enable a comprehensive transformation in the taxation system to create a strong, credible, and accountable tax institution. This program enhances equitable taxation and an excellent and integrated data expansion to increase tax revenues. The discourses on tax reform are primarily promoted on DGT communication channels, including its online social media. This discourse leads to a likely impact of a partial taxation system. Thisresearch aims to analyze the discourse of tax reform on the online social media of DGT using Norman Fairclough’s Critical Discourse Analysis based on texts on online media as the primary data. It was revealed that DGT conveys messages about tax reform in three ways: tax reformation as a public communication campaign, discourse of Indonesia taxation transparency, and discourse of taxation in the Directorate General of Taxes to face the 4.0 industrial revolution. DGT conveys these three discourses according to its work scope as a state institution that constantly strives for making transformations through its programs that are carried out based on the provisions of the umbrella institutions, including the vision and mission of the President. In this case, the President’s vision and mission are inseparable from the demands of the times, international pressure, the history of the nation, and social changes in society.

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company’s commitment to tax compliance and contributing to state revenue. By enhancing employees’ capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.

The core issue in Indonesia’s tax system lies in the underperformance of the core tax administration functions managed by the Directorate General of Taxes, particularly registration, reporting, payment, and enforcement. These weaknesses have contributed to low voluntary compliance and inefficient revenue collection in tax authorities. The purpose of this research is to evaluate whether Indonesia’s core tax system aligns with the Absolute Obligation Theory and the fundamental framework of tax administration law, which view taxation as a non-negotiable obligation of citizens in support of public services and national stability. Using a normative juridical method and a comparative approach with other tax administration models, the study identifies persistent shortcomings in Indonesia’s policy design, administrative capacity, and enforcement strategies. The findings reveal that Indonesia has yet to fully implement tax administration principles in a coherent and effective manner. In conclusion, the study suggests that Indonesia should adopt key lessons in legal clarity, digital integration, and institutional governance to build a more efficient tax administration system.

The Directorate General of Taxes (DGT) has released the effector application version 3.0, and its implementation is carried out in stages, namely: the first stage is implemented on 1 February 2020 limited to only 4 LTO Tax Service Offices and the Intermediate Tax Service Office, the second stage in June 2020 is implemented to 27 Taxable Entrepreneurs (PKP) at the LTO Tax Service Office and the Intermediate Tax Service Office in Jakarta, the third phase in August at the LTO Tax Service Office and Representative Tax Service Offices in Madya. On 1 October 2020 this version 3.0 effector was implemented nationally. There are several significant changes from the previous ones including: Prepopulated Input Tax, Import Declaration (PIB) and Tax Return (SPT). Prepopulated Input Tax is not a new application, but an additional application from the 3.0 version of E-faktur, this prepopulated technology is useful for reducing manual work that has been done so far inputting Input Tax data and Goods Import Declaration (PIB) data, so as to reduce input errors that have often occurred. Through prepopulated Taxes for Entrepreneurs, Taxable Entrepreneurs (PKP) do not need to input manually and do not need a QR code scanner application because the input tax effectors data on NPWP and PKP is available by the system and the crediting period is available to be selected according to the crediting provisions. For prepopulated PIB, the benefits that are owned are: Taxable Entrepreneurs (PKP) do not need a key in and there is no more error inputting the State Revenue Transaction Number (NTPN) PIB data on the NPWP of Taxable Entrepreneurs (PKP) which is available by the Directorate General of Taxes system ( DJP) and the Directorate General of Tax and Excise (DJPC). Because the Directorate General of Taxes has been connected with the Directorate General of Tax and Excise on a house to house basis. For VAT period reporting, it will be easier with prepopulated reporting through a web-base affectivity of all tax output data and documents uploaded are available when reporting the VAT period e-spt. It is hoped that this feature will help taxpayers in an effort to report SPT correctly, completely and clearly.

Nearly 80% of Indonesia's state development and spending are financed by taxes. Given the importance of taxes for the continuity of government, the Directorate General of Taxes (DGT) must continue to innovate in updating tax policies to optimize tax revenue (HINELO & MONOARFA, 2018). Taxes are the largest national income revenue based on the State Revenue and Expenditure Budget (APBN). The Directorate General of Taxes has made various efforts to maximize tax revenue. It is hoped that the efforts made will be able to serve as a driving force for development that is and will occur. Taxpayers have several tax obligations, starting from making NPWP, paying taxes, to reporting the payment of tax payable to the Directorate General of Taxes using a notification letter (SPT). As technology develops, the digitization of the tax system also strengthens and makes all tax processes easier. Digital transformation of taxation has been going on for the past few years. One of the main developments is the digitization of the tax reporting system, from which PPh SPT was originally submitted manually to online using e-SPT (Wijaya, et al, 2021). To be able to report the e-SPT, taxpayers must be registered in the DGT online system first. After that, taxpayers can fulfill their obligations, namely submitting SPT reports using e-SPT to the Directorate General of Taxes. For this reason, taxpayers must have an EFIN registered with the DGT so they can make online transactions (Sari, et al, 2021). Electronic Filing Identification Number, abbreviated as EFIN, is a taxpayer identification number registered in the DGT system for online transactions. The obligation for taxpayers to have an EFIN to be able to carry out online transactions in the DGT's electronic system or electronic systems provided by Tax Application Service Providers is regulated in the Director General of Taxes Regulation Number PER-41/PJ/2015 concerning Security of Online Tax Service Electronic Transactions as amended by Regulation General of Taxes Number PER-06/PJ/2019 (Directorate General of Taxes, 2021).The purpose and target of community service at the Lintang Songo Cooperative Unit at the Ma'arif NU Doro Vocational School is so that administrators & members understand about making NPWP, Efin and reporting the Agency's Annual SPT at the Lintang Songo Cooperative Unit at Ma'arif NU Doro Vocational School. The number of participants was 35 people. The implementation method is carried out by presenting workshop material directly (offline) at SMK Ma'arif NU Doro. The output of this community service is in the form of publication of scientific journals in the ITS NU Pekalongan community service journal and cinematic videos of community service implementation.

This study aims to examine the role of the Digital Coretax system in improving Corporate Income Tax (CIT) compliance in Indonesia. The methodology employed is a literature review by analyzing various academic sources, tax regulations, and official reports and publications from the Directorate General of Taxes (DGT). The findings indicate that the implementation of Digital Coretax has had a positive impact on tax administration efficiency, increased reporting transparency, and enhanced monitoring of corporate taxpayer compliance through digital-based data integration and risk analysis. However, challenges such as technological infrastructure readiness, users’ digital literacy, and inter-agency coordination still influence the system’s effectiveness. Therefore, this study concludes by emphasizing the importance of strengthening regulatory support, providing continuous education for taxpayers and tax officers, and optimizing system features to achieve sustainable tax compliance.

Indonesian Directorate General of Taxes (DGT) has been running the tax reform covering human resource development, Information and Technology (IT), process business renewal, and policy reforms since 2016 to solve tax avoidance as a shadow economy activity. To make the process efficient, DGT needs to do prioritizing. The author analyzed the best tax reforms policy by assessing the symptoms covering the system burden from 2002 to 2017, including 15x taxpayers, 2x employees, and 3.5x offices. Then, the author argued to frame the DGT’s case as mainly about government failures related to representative government and bureaucratic supply, also determining the goals, including improving taxpayers’ trust and compliance, tax administration, and tax officers’ integrity. There are criteria for assessing the achievement of the plans: service, easiness, modernness, and professionality. The policy alternatives are mutually exclusive, covering tax officers’ training, tax-administration IT system updates, Standard Operating Procedures (SOP) improvement, and regulations creation. The author found that the tax-administration IT system updates got the most significant points through a multi-goal analysis framework. However, the author suggests considering another policy, SOP improvement, which can be an alternative for solving the limited resources but not removing the better quality of taxpayers’ services.