Tata Kelola Berbasis Angka: Implementasi KPI dan Kinerja Birokrasi Pada Administrasi Pajak Indonesia
Keywords:
Key Performance Indicator, Civil Service Performance, Public AccountabilityAbstract
This study is motivated by the urgency of bureaucratic reform to establish performance-based governance through the implementation of the Key Performance Indicator (KPI) system among Indonesian civil servants. The purpose of this research is to analyze the effectiveness of KPI implementation in assessing civil servants’ performance at the Bandung Primary Tax Office. The theoretical framework employs performance management theory, public accountability theory, and organizational behavior theory to examine the relationship between performance indicators, employee behavior, and organizational culture. This research applies a qualitative descriptive method using interviews, observations, and document analysis. The findings reveal that KPI implementation improves accountability and efficiency but still struggles to balance quantitative achievements and service quality. Overall, the KPI system contributes positively to strengthening a result-oriented bureaucratic culture.
Penelitian ini dilatarbelakangi oleh urgensi reformasi birokrasi untuk menciptakan tata kelola berbasis kinerja melalui penerapan Key Performance Indicator (KPI) di lingkungan Aparatur Sipil Negara (ASN). Tujuan penelitian ini adalah menganalisis efektivitas implementasi KPI dalam penilaian kinerja ASN di Kantor Pelayanan Pajak Pratama Bandung. Kajian teori menggunakan pendekatan performance management theory, public accountability theory, dan organizational behavior theory untuk memahami keterkaitan antara indikator kinerja, perilaku aparatur, dan budaya organisasi. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan KPI telah meningkatkan akuntabilitas dan efisiensi kinerja ASN, namun masih menghadapi tantangan dalam keseimbangan antara capaian kuantitatif dan kualitas pelayanan publik. Secara umum, sistem KPI berkontribusi positif terhadap penguatan budaya kerja berbasis hasil.
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