Case Study of Balanced Scorecard at the Directorate General of Taxes Arif Yunianto Prof. Dr Hamidah , SE., M.Si Dr. Choirul Anwar, SE, MBA, MAFIS
Ministry of Finance Directorate General of Taxes
Abstract
Purpose -This study aims that the balanced scorecard can be used as a performance management system in all government agencies for bureaucratic reform, where ASN must have clearly measurable performance. This is very important where the Directorate General of Taxes is the first to use it so it must be good in practice, before it is used in all government agencies.
Design / methodology / approach - The research method used is a descriptive analysis method, which is a research method by conducting data analysis and then a systematic, factual, and accurate description of the facts, nature, and relationships between events is examined by collecting , classifies, presents, and analyzes data obtained regarding the application of the balanced scorecard at DGT, which will then be used to draw conclusions from observations.
Findings - The results show that there are still things that need to be evaluated, improvements in the use of the Balanced Scorecard as the Performance Management System of the Directorate General of Taxes.
Originality / value - The results of this study add to the literature that the balanced scorecard can, both and is very useful to be used as a performance management system in all government agencies after being evaluated and some improvements in it.
Keywords: Keywords: Balanced Scorecard, Key Performance Indicator, Performance management, performance, government agencies. Paper type Research Papers
