ABSTRAK
Direktorat Jenderal Pajak DJP saat ini sedang melakukan transformasi kelembagaan menuju Semi-Autonomous Revenue Authority yang sudah dicantumkan dalam Cetak Biru Transformasi Kelembagaan DJP sebagai salah satu upaya untuk mencapai target penerimaan pajak. Penelitian ini bertujuan untuk menganalisis perencanaan strategis dalam Cetak Biru Transformasi Kelembagaan yang dilakukan oleh DJP, dengan menggunakan pendekatan kualitatif. Teori yang digunakan yaitu teori administrasi pajak, transformasi organisasi, perencanaan strategis, compliance risk management, semi-autonomous revenue authority, dan fiscal blueprint. Penelitian ini menggunakan teknik pengumpulan data berupa studi literatur dan studi lapangan wawancara mendalam . Hasil penelitian menyimpulkan bahwa perencanaan strategis dalam penerapan cetak biru transformasi kelembagaan DJP sudah terlaksana baik dalam bidang strategic plan, IT dan HR plan, communication, hiring dan training, restructuring dan reengineering, dan budget allocation.
ABSTRACT
Directorate General of Taxes is doing institutional transformation to Semi Autonomous Revenue Authority which has been set in Institutional Transformation Blueprint Directorate General of Taxes as one of the efforts to achieve the tax revenue target. This research aims to analyze strategic plan on institutional transformation blueprint that done by Directorate General of Taxes, using qualitative approach. The theories used in this research are tax administration, institutional transformation, strategic plan, compliance risk management, semi autonomous revenue authority, and fiscal blueprint. This research is using data collection of literature study and field research in depth interview . The result shows that strategic plan on institutional transformation blueprint Directorate General of Taxes had been done well including strategic plan, IT and HR plan, communication, hiring and training, restructuring and reengineering, also budget allocation. |
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