Public Administration Management Strategy in Increasing the Effectiveness of Tax Revenue in the Digital Era: A Literature Study on Fiscal Governance Innovation
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Abstract
Penelitian ini bertujuan untuk menganalisis strategi manajemen administrasi publik dalam meningkatkan efektivitas penerimaan pajak pada era digital. Transformasi digital dalam sistem perpajakan menuntut reformasi manajerial agar penerimaan pajak lebih optimal, transparan, dan akuntabel. Namun, perubahan tersebut menghadapi berbagai kendala, seperti rendahnya kompetensi sumber daya manusia, lemahnya koordinasi antarinstansi, serta minimnya pemanfaatan data dalam pengambilan keputusan fiskal. Penelitian ini menggunakan metode studi pustaka (library research) dengan pendekatan kualitatif deskriptif, mengkaji berbagai literatur ilmiah, jurnal, dan dokumen kebijakan terkait strategi pengelolaan perpajakan digital. Hasil kajian menunjukkan bahwa efektivitas penerimaan pajak digital sangat ditentukan oleh kemampuan manajemen publik dalam membangun sistem tata kelola yang adaptif, inovatif, dan berbasis teknologi informasi. Negara-negara dengan sistem perpajakan digital yang berhasil cenderung memiliki strategi manajerial yang menekankan pada kolaborasi, penguatan kapasitas SDM, serta integrasi sistem digital yang andal. Di Indonesia, keberhasilan transformasi pajak digital memerlukan penguatan strategi manajemen, reformasi kelembagaan, dan pengembangan sumber daya aparatur. Kesimpulannya, manajemen administrasi publik yang kuat menjadi kunci dalam meningkatkan efektivitas penerimaan pajak digital secara berkelanjutan
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References
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