<![CDATA[This study aims to formulate a digital tax governance model for savings-and-loan cooperatives as a conceptual framework for optimizing members' net operating surplus (SHU). The urgency of this study stems from the tendency of cooperative tax management to remain administrative and reactive, which risks fiscal inefficiency and reduces the economic benefits received by members. A descriptive-qualitative case study was conducted at Koperasi ABC, Bali, using documentation review, tax regulation analysis, and in-depth interviews with three informants representing three governance organs of the cooperative: the Chairperson, the Operational Manager, and the Supervisory Board. Data were analyzed using the Miles and Huberman interactive model. Results indicate that tax management relies heavily on a single manager, digital implementation remains restricted to reporting functions, and a 15% non-performing loan ratio is not optimally leveraged for bad debt provision benefits under Minister of Finance Regulation (PMK) No. 74/2024. The consensus among the three cooperative organs highlights that these challenges are structural. Based on these findings, a six-stage Digital Tax Governance Model was formulated.]]>
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