<![CDATA[Transformation of Regional Tax Revenue Management Through Smart Tax Governance (Study on Regional Revenue Board Batu City)”). This study aims to analyze the transformation of regional tax management through Smart Tax Governance in Batu City. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, Focus Group Discussions (FGDs), and documentation. The results show that the transformation of regional tax management based on e-governance theory includes efficiency, transparency, interactivity, decision support, and accountability. The impact of implementation includes increased process efficiency, data accuracy and transparency, increased tax revenue, and user satisfaction with an IKM value of 83. Supporting factors include human resources, technology availability, and leadership. Inhibiting factors are limited infrastructure, resistance to change, and lack of digital literacy. Coping strategies include improving infrastructure, adaptability, socialization, human resource capacity development, and continuous innovation]]>
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