ACTORS’ INTERACTION ANALYSIS IN MODERNIZATION OF CORE TAX ADMINISTRATION SYSTEM IMPLEMENTATION USING DRAMA THEORY II

• Main Author: Komarudin
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/74239
• Institution: Institut Teknologi Bandung

Since 2017 Indonesian Tax Authorities, Directorate General of Taxes (DGT) has started in implementing Tax Reform Stage 3, one area of the reform is modernization of Information System that used by DGT namely Core Tax Administration System (CTAS or PSIAP). There are several stakeholder or actors who collaborated to succeed modernization of CTAS. Collaboration is a process in which multiple parties share their knowledge and skills to reach decisions and take actions that improve performance. Due to the complexity of the process, the actors' interactions when implementing CTAS can lead to friction and conflict, creating a dilemma. Hence, achieving successful collaboration is a necessary. This makes it an interesting subject for research, especially when evaluated by drama theory II. The Drama Theory II approach was used because it offered a solution to problems involving parties with conflicting objectives, such as conflicts among actors in CTAS implementation. While case study research was chosen because it could answer the "how" and "why" questions in the research questions, the researcher has little control over events, and the research focuses on contemporary phenomena in a real-life context. The researcher gathering primer data by observation, interview and documentation study. The researcher also getting the secondary data and information to analysis and get a more comprehensive understanding and answer the research question. The actors in CTAS implementation (position, role, available options, and preferences) and the conflicts can be identified through actors' interaction analysis using drama theory II on each stage of CTAS implementation, and the reasons and how the conflicts and dilemmas occur in CTAS implementation, as well as the strategy to resolve them, can be identified. The case analysis shown that: 1) conflicts and rejection dilemmas occurred during the design stage, 2) differences in expectations between the integrator system vendor and the business owner/users were the main cause of the conflicts and dilemmas, 3) The number of conflicts that occurred was related to the number of business process modules that were implemented, and 4) conflicts were mostly resolved through Steering Committee intervention to follow the CTAS requirement or compromise. Meanwhile the originality/value of this thesis is the first study that use a combination of CIIS (Cycle of Information System Implementation) model with DtDA (Drama-theoretic Dilemma Analysis) and Pendar (Premade NSS on Drama Theory II) as analysis tools. It is also the first study that analysis of actors interaction in implementing CTAS’ modernization in Indonesia using drama theory II. The study will be helpful to academics who study modernization of CTAS as well as current practices in Indonesia. Practitioners will benefit by understanding the roots and applicability of methods being currently used.