The Implementation of Learning Organization at Service Tax Office of Jakarta Kramat JatiIn this more competitive world, one of the keys for an efficient organization to stay firm and to be able to reach its aim is learning. Service Tax Office of Jakarta Kramat Jati, as part of the Directorate General of Tax has a vision: 'Becoming a society service model which is world class, trusted and prided upon society.It is not easy to achieve that vision and to have a good quality of government organization. There are many requirements to be fulfill, one of them is how to create and to build organizational learning.Learning organization might be happened if only individual learns even though individual learning doesn't guarantee the existence of organizational learning.This research's aim is to explain and to know the level of the implementation of learning organization at Service Tax Office of Jakarta Kramat Jati.A design that has been used in this research is explanation-descriptive level of research and methodology that has been used is case study by taking and object in the Service Tax Office of Jakarta Kramat Jati.The population in this research is the entire officer at the Service Tax Office of Jakarta Kramat Jati. The sample is taken by census that all population reach to 102 respondents.The instrument that has been used in this research is Learning Organization Profile (LOP) that is taken from the book Building The Learning Organization' written by Prof. Michael Marquardt. This instrument will be used to measure the variable level of implementation learning organization. Questioner is compiled based on the grille of a systematic instrument of research.In this research, research variable, measured component, subcomponent, and instrument can be related among each other. From the result of data analyzing, we are able to know that the level of the implementation of learning organization in Service Tax Office of Jakarta Kramat Jati is fair to good (between fair and good) with average value 20,67 ( Compared with the range result that is introduced by Marquardt ).In the dynamics learning, officer at The Service Tax Office of Jakarta Kramat Jati individually is already good enough but does not already have a methodology to accelerate the teaming. On the level of a team, it is also already good enough, but it needs training improvement on how to work and learn together.In this transformation of organization, vision's transformation has already at good level, and so does the structure's transformation, however there is no culture to give appreciation to the individual who are willing to learn.In the human power engineering, there is no planning or strategy to produce knowledge and skill, to give opportunity to taxpayer, tax consultant, special entrepreneur associations, and to entangle learning partner from education institute/university.In management of knowledge, there is no innovation of service compared with other government organization. Implementation of technology is generally good.The conclusion of this research is that the level of the implantation of learning organization at the service Tax Office of Jakarta Kramat Jati is between fair and good ( fair to good ) and still below the standard that has been tested by Marquardt. Dynamic subsystem of knowledge is still below the average result of Marquardt's research. In the subsystem the implementation of technology is above the average result of Marquardt's research.From the description of the conclusion, leader and the officer of Service Tax Office of Jakarta Kramat Jati are suggested to improve a training on how to work and to learn together, to have a culture of giving appreciation to individual who is willing to learn to have planning/strategy to produce knowledge and skill, to give opportunity to taxpayer, tax consultant, special entrepreneur association, and to entangle learning partner from education institute/university, and the last is to innovate the service by comparing with other government organization.