Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia

Research Article

Tax Administrative Reform: Strategic Roadmap of Institutional Transformation of Directorate General of Taxation Indonesia

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  • @INPROCEEDINGS{10.4108/eai.25-6-2019.2288015,
        author={Sabila Siti Salifida and Milla Sepliana Setyowati},
        title={Tax Administrative Reform: Strategic Roadmap of Institutional Transformation of Directorate General of Taxation Indonesia},
        proceedings={Proceedings of the 1st International Symposium on Indonesian Politics, SIP 2019, 26-27 June 2019, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ISIP},
        year={2019},
        month={9},
        keywords={tax administrative reform institutional transformation semi-autonomous revenue authority (sara)},
        doi={10.4108/eai.25-6-2019.2288015}
    }
    
  • Sabila Siti Salifida
    Milla Sepliana Setyowati
    Year: 2019
    Tax Administrative Reform: Strategic Roadmap of Institutional Transformation of Directorate General of Taxation Indonesia
    ISIP
    EAI
    DOI: 10.4108/eai.25-6-2019.2288015
Sabila Siti Salifida1,*, Milla Sepliana Setyowati1
  • 1: Universitas Indonesia, Indonesia
*Contact email: sabilafida@gmail.com

Abstract

Directorate General of Taxation (DGT) is currently conducting institutional transformation towards Semi-Autonomous Revenue Authority (SARA) that has been formally addressed in the Blueprint of Institutional Transformation of DGT. It is addressed as the commitment to achieve the target of tax revenue. This research is addressed to analyze strategic plans in the Blueprint of Institutional transformation of DGT using qualitative approach. The research employed relevant theory such as tax administration theory, organizational transformation, strategic plans, compliance risk management, semi-autonomous revenue authority, and fiscal blueprint. This research employed a literature review approach and in-depth interview. Result of the research found that strategic plans of the implementation of institutional transformation of DGT has been running accordingly in terms of strategic plans, IT and HR plans, communication, hiring and training, restructuring and reengineering, and budget allocation