MATURITY ASSESSMENT OF KNOWLEDGE DRIVEN ORGANIZATION AT TAX ADMINISTRATION: CASE STUDY OF INDONESIA

• Main Author: Puspita Dewi, Annisa
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/69895
• Institution: Institut Teknologi Bandung

Knowledge Management (KM) development in the public sector lags behind compared to the private sector. Tax administration is no different. Given that tax administration is a knowledge-intensive organization, this is ironic. Sadly, practitioners and academics are less intrigued by KM for tax administration. This study explores the implementation of knowledge management in the Indonesian tax administration, Directorate General of Taxes (DGT). This research aims to find the existing KM initiative, assess the knowledge-driven organization maturity level, and give some recommendations to improve KM implementation in DGT. This research methodology used an online survey using Knowledge Driven Organization Model, interviews, and observation. This study obtained 337 respondents and eight critical informants for further analysis. The sample of this research is the headquarter of DGT, which consists of the Secretariat Directorate General of Taxes, Directorate of Business Process Transformation, Directorate of Internal Compliance and Transformation of Personnel Resources, Directorate of Information and Communication Technology, Directorate of Extension, Services, and Public Relations, and Directorate of Audit Taxation. This research finds that DGT already has a suitable learning habitat and learning organization discipline; moreover, existing KM initiatives or KM programs have been conducted among the employee, but based on the interview, the DGT does not yet formally have regulations or policies related to knowledge management. To address this issue, the researcher suggests that the Directorate General of Taxes evaluate its knowledge management (KM) roadmap, paying particular attention to indicators that are still below average, and implement systematic knowledge management in the hopes that the Directorate General of Taxes will reach the highest level or stage of maturity in the following year.