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Service innovation in the complex environment of tax administration: the Indonesian public sector perspective

Author

Listed:
  • Agung Darono
  • Dessy Irawati

Abstract

Providing straightforward and inexpensive public services is a necessity in public administration including in the field of tax administration. To simplify the tax administration process, the Indonesian Directorate General of Taxes (DGT) has initiated an electronic tax service project, e-tax service. This e-tax service consists of e-registration, e-payment and e-filing. Using institutional theory, this paper aims to study the process and the challenges in implementing the e-tax service in Indonesia. The findings show that institutional power and pressures, institutional settings, and institutional politics have affected the Indonesian tax authority's ability to deploy the e-tax system. Consequently, the e-tax initiative could not be fully implemented because of institutional setting and institutional politics.

Suggested Citation

  • Agung Darono & Dessy Irawati, 2015. "Service innovation in the complex environment of tax administration: the Indonesian public sector perspective," International Journal of Innovation and Regional Development, Inderscience Enterprises Ltd, vol. 6(1), pages 102-123.
    • Handle: RePEc:ids:ijirde:v:6:y:2015:i:1:p:102-123
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    Cited by:

    1. Emmanuel ATAGBORO PhD, MNAA, AFAM, MNIN, ICEnt & Emmanuel Oyeinkorikiye Stephan ISAIAH PhD, MNIM, AFAM, ICEnt, 2022. "Environmental Waste Management and Tax Compliance in Bayelsa State," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(6), pages 41-51, June.

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