The Paradox of Effective Bureaucratic Reform in Enhancing Tax Institution Performance toward Optimal Tax Ratio: A Study on the Directorate General of Taxes

Abstract

Bureaucratic reform in the Directorate General of Taxes (DJP) is one of the Indonesian government's efforts to improve the performance of tax institutions and optimize the tax ratio. This study aims to examine this paradox using a qualitative approach, evaluating how the reforms implemented have affected DJP's performance, and how this contributes to the tax ratio. However, despite various reforms being implemented, the results often reveal a paradox. Reforms expected to enhance efficiency and effectiveness sometimes encounter obstacles that diminish their impact.