Coretax: DKI Bapenda’s Digital Transformation Based on Learning Organization
The implementation of electronic tax policies has weaknesses in collecting data on tax objects and monitoring business transactions of taxpayers, so efforts are needed to improve organizational performance at the Regional Revenue Agency of DKI Jakarta Province. This research uses a learning organization concept approach. The research method uses a literature review with a descriptive-analytical approach. The results of the research show that the implementation of electronic tax policy from the aspect of capacity and competence development of tax officials still requires innovation learning, in the aspect of attitudes of officials and decision making in organizations requires learning about organizational culture, in the aspect of commitment and implementation of duties of tax officials requires transformation through the role of contributing to internal organizational learning, in terms of training patterns and cooperation patterns, it requires knowledge management to increase competitive advantage for tax officials, in terms of synergy of cooperation between organizations and synergy of leadership collaboration with implementing officials, it requires organizational culture learning through processes that provide opportunities in developing synergy of cooperation between organizational units and synergy of cooperation between leaders and implementing apparatus to understand how to operate the electronic tax system through interactive learning which can develop the abilities and motivation of leaders and implementing apparatus. Recommended suggestions for the Regional Revenue Agency of DKI Jakarta Province to implement innovative learning, build organizational culture supported by the role of internal organizational learning contribution by implementing knowledge management in forming a learning culture as an effort to improve organizational performance in implementing electronic tax policies in DKI Jakarta.
Keywords: Policy Implementation, Electronic Tax, Organizational Learning.
