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All Journal Al-Ijtima`i: International Journal of Government and Social Science
Esterlin, Stevani
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Religion Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimalisasi Coretax sebagai Instrumen Reformasi Birokrasi Fiskal: Perspektif Digital Era Governance Kania Larissa; Esterlin, Stevani; Friskila, Octavia Alva; Frins, Viola Valencia
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9810

Abstract

The digitalization of tax administration has become a strategic agenda in modern fiscal governance reform. Indonesia addressed this challenge through the launch of the Core Tax Administration System (Coretax) in January 2025, integrating 21 tax administration modules into a single digital platform with an investment of IDR 1.2 trillion. Coretax is positioned as a primary instrument of fiscal bureaucratic reform within the Directorate General of Taxes. However, its implementation has encountered significant challenges, including technical disruptions, low user adoption, limited digital literacy, and stakeholder resistance. These issues reveal a gap between policy design and the practical realities of digital tax reform. This study aims to analyze the implementation of Coretax as an instrument of fiscal bureaucratic reform through the lens of Digital Era Governance (DEG), focusing on its three pillars: reintegration, needs-based holism, and digitization change. The study employs a systematic literature review with content analysis, drawing on national academic journals, tax regulations, and official reports from the Directorate General of Taxes. The analytical framework is grounded in Digital Era Governance, supported by New Public Management and Good Governance perspectives. The findings indicate that Coretax has achieved progress in system reintegration but continues to face deficits in service holism and comprehensive digital transformation. Optimizing Coretax requires strengthened change management, enhanced organizational capacity, and strategies to build public trust and fiscal legitimacy. This study contributes conceptually to the development of Digital Era Governance theory in the context of tax administration in developing countries while offering strategic recommendations for digital-based fiscal bureaucratic reform.
Dinamika Collaborative Governance pada Destinasi Berbasis Komunitas : Studi Kasus Kawasan Dermaga Kereng Bangkirai Danubarti, Enjelie Cepianty; Setiani, Alicia Dhela; Esterlin, Stevani
Al-Ijtima`i: International Journal of Government and Social Science Vol. 11 No. 2 (2026): Al-Ijtima'`i: International Journal of Government and Social Science
Publisher : Fakultas Ilmu Sosial dan Ilmu Pemerintahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jai.v11i2.9835

Abstract

Current tourism development emphasizes a collaborative governance approach as an effort to realize sustainable and community-based destination management. The Kereng Bangkirai Pier area is a local destination in Central Kalimantan that has developed through collaboration involving the Tourism Office, local communities, the Tourism Awareness Group (Pokdarwis), and tourism businesses. This study aims to analyze the dynamics of collaborative governance in community-based tourism destination management in the Kereng Bangkirai area. This study uses a qualitative approach through data collection techniques using literature study and documentation methods through direct observation at tourist sites. The results show that collaborative governance is formed through interactions between actors. However, in practice, it still faces challenges in the form of suboptimal coordination and uneven community participation. This study emphasizes the importance of strengthening collaboration mechanisms to support the sustainability of tourism management in the Kereng Bangkirai Pier area.
Co-Authors Danubarti, Enjelie Cepianty Frins, Viola Valencia Friskila, Octavia Alva Kania Larissa Setiani, Alicia Dhela