Considering Strategic Formulation for Tax Revenue Enhancement in Directorate General of Taxes

Authors

  • Irwan Aribowo Aribowo Politeknik Keuangan Negara STAN
  • Agus Suryono Faculty of Administrative Science Brawijaya University
  • Khairul Muluk Faculty of Administrative Science Brawijaya University
  • Andy Fefta Wijaya Faculty of Administrative Science Brawijaya University

DOI:

https://doi.org/10.31092/jpi.v7i1.2136

Keywords:

Directorate General of Taxes (DGT), tax revenue, strategic formulation

Abstract

The Directorate General of Taxes (DGT) as a large organization certainly has directions and goals to be achieved. The main objective of the DGT is to achieve the tax revenue target. This main objective is set by the DGT to support the national development priority agenda. To achieve the main objective of DGT, a strategic formulation was considered out. This study aims to consider the importance of strategic formulations for DGT to increase tax revenue. This research is based on qualitative methods and descriptive analysis based on the actualization of strategic planning at DGT. The results of the study indicate that the strategic formulation is important for DGT to increase tax revenue, by: a). considering environmental realities, available resources and capacities; b) setting overall strategic objectives; c). identify the organization's mandate, clarify the vision, mission and values of the organization; d). assessing the external and internal environment; e) identify problems facing the organization, formulate and select strategies; and f) reassessing the strategy and strategic planning process.

References

Aizenman, J., Jinjarak, Y., Kim, J., & Park, D. (2019). Tax Revenue Trends in Latin America and Asia: A Comparative Analysis. Emerging Markets Finance and Trade, 55(2), 427–449. https://doi.org/10.1080/1540496X.2018.1527686

Andrews, R., Boyne, G. A., Law, J., & Walker, R. M. (2011). Strategic management and public service performance. In Strategic Management and Public Service Performance. https://doi.org/10.1057/9780230349438

Bryson, J. M. (2015). Strategic Planning for Public and Nonprofit Organizations. In International Encyclopedia of the Social & Behavioral Sciences (pp. 515–521). https://doi.org/10.1016/B978-0-08-097086-8.74043-8

Burstein, F., & W. Holsapple, C. (2008). Handbook on Decision Support Systems 1. Handbook on Decision Support Systems 1, (February 2017). https://doi.org/10.1007/978-3-540-48713-5

Cotton, M., & Dark, G. (2017). Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (ITSP). Technical Notes and Manuals, 17(1), 1. https://doi.org/10.5089/9781475583601.005

Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. New Directions for Teaching and Learning, 2017(150), 13–18.

David, F. R. (2011). Strategic Management, concepts and cases. (13th Ed). New Jersey: Prentice Hall.

Freedman, L. (2013). Strategy: A History. Oxford: Oxford University Press.

Hitt, M. A., Ireland, R. D., & Hoskisson, R. E. (2007). Strategic Management – Competitiveness and Globalisation: Concepts and Cases (7th Ed). Mason, USA: Thompson South-Westhern.

Indriyarti, E. R., & Christian, M. (2021). MEASURING THE INFLUENCE OF TAX ADVERTISING AND SERVICES AS EXTERNAL FACTORS ON TAXPAYER COMPLIANCE. Jurnal Akuntansi Bisnis, 14(2). https://doi.org/10.30813/jab.v14i2.2523

Iverson, T., & Andrews, K. R. (1987). The Concept of Corporate Strategy. Public Productivity Review, 11(2), 93. https://doi.org/10.2307/3380432

Joyce, P. (2015). Strategic management in the public sector. In Strategic Management in the Public Sector. https://doi.org/10.4324/9781315740355

Meutia, I. fitri. (2017). Reformasi Administrasi Publik. In CV. Anugerah Utama Raharja (Okt 2017, Vol. 1). Retrieved from http://repository.lppm.unila.ac.id/24376/1/REFORMASI ADMINISTRASI PUBLIK.pdf

OECD. (2020). Revenue Statistics in Asian and Pacific Economies 2019. Revenue Statistics in Asian and Pacific Economies, (26), 17–18. Retrieved from http://www.oecd.org/tax/revenue-statistics-in-asian-and-pacific-economies-26179180.htm

Pamulu, S., & Ph, D. (1992). Strategic Management Office ( SMO ), Sebuah Inovasi Proses Bisnis : Studi Kasus Wiratman. Article. Retrieved from https://www.academia.edu/9930819/Strategic_Management_Office_SMO_Sebuah_Inovasi_Proses_Bisnis_Studi_Kasus_Wiratman

Peci, A. (2020). What should we expect from the new administrative reform proposal? A brief analysis of the constitutional amendment bill (pec 32/2020). Revista de Administracao Publica, 54(6), 1. https://doi.org/10.1590/0034-761262020x

Perpajakan, T. E. dan D. J. pajak. (2016). Kesadaran Pajak. In Direktorat Jenderal Pajak (Cetakan ke). Retrieved from https://edukasi.pajak.go.id/images/buku_pt/Materi_Terbuka/BukuMTKPPT2.pdf

Rao, P. S. (2016). Business Policy and Strategic Management (Text and Cases) (2016th ed.). Mumbai: Himalaya Publishing House Pvt Ltd.

Singh, J., & Singh, H. (2019). Strategic Implementation of Continuous Improvement Approach. Retrieved from https://link.springer.com/book/10.1007/978-3-319-93121-0

Stephen P. Robins, M. C. (2012). Management. In Angewandte Chemie International Edition (Vol. 40). Retrieved from http://doi.wiley.com/10.1002/1521-3773(20010316)40:6%3C9823::AID-ANIE9823%3E3.3.CO;2-C

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan Kombinasi (Mixed Methods). In Bandung: Alfabeta. https://doi.org/Doi 10.1016/J.Datak.2004.11.010

Suryono, A. (2018). KEBIJAKAN PUBLIK UNTUK KESEJAHTERAAN RAKYAT. Transparansi Jurnal Ilmiah Ilmu Administrasi, 6(2), 98–102. https://doi.org/10.31334/trans.v6i2.33

Thompson, A., Janes, A., Peteraf, M., Sutton, C., Gamble, J., Strickland, A. (2017). Crafting and Executing Strategy: The Quest for Competitive Advantage. (Second International Ed). London: McGraw-Hill Education.

Thongsookularn, S. (2019). Strategic formulation meaning, definition and explanation. Humanities, Arts and Social Sciences Studies, 19(3), 418–431. https://doi.org/10.14456/hasss.2019.20

Downloads

Published

2023-07-04

How to Cite

Aribowo, I. A., Suryono, A., Muluk, K., & Wijaya, A. F. (2023). Considering Strategic Formulation for Tax Revenue Enhancement in Directorate General of Taxes. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 7(1), 29–36. https://doi.org/10.31092/jpi.v7i1.2136