This research investigates the relationship between the variables of public service reform (PSR) and bureaucratic revitalization and the relationship between digital leadership (DL) and bureaucratic revitalization. The research method used in this research is quantitative survey research which aims to determine the relationship between two or more variables. The research method for this research is quantitative associative, the population of this study is senior immigration officers. The data analysis method uses structural equation modeling (SEM) partial least squares (PLS), the respondents for this study were 634 senior immigration office employees who were determined using the simple random sampling method—non probability sampling, the questionnaire was designed to contain statement items using a 7 point Likert scale. A closed questionnaire is a list of questions or statements that are equipped with multiple answer choices expressed in scale form. The Likert scale used in this research is (1) strongly disagree, (2) disagree, (3) quite disagree, (4) neutral, (5) quite agree, (6) agree, (7) strongly agree. Data processing in this research used SmartPLS software. The independent variables of this research are digital leadership and public service reform and the dependent variable is bureaucratic revitalization. The stages of data analysis in this research are the outer model test which includes convergent validity, discriminant validity and composite reliability as well as inner model analysis, namely hypothesis testing. The results of this research show that public service reform has a positive and significant relationship to bureaucratic revitalization and digital leadership has a positive and significant relationship to bureaucratic revitalization. This research implies that leaders focus on engaging, using, and handling the uncertainty of emerging technologies, digital tools, and data, leaders to support bureaucratic revitalization, the immigration department must implement digital leadership, immigration leaders should encourage the use of digital platforms in their organizations, support and facilitate digital transformation. The immigration department should increase the revitalization of the bureaucracy, the immigration department should carry out public service reforms. Public services are to be good if they fulfill several principles of public interest, legal certainty, equal rights, balance of rights and obligations, professionalism, participativeness, equality of treatment/non-discrimination, openness, accountability, facilities and special treatment for vulnerable groups, timeliness, speed, convenience and affordability.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
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