Strategic Implementation of E-Registration at the Pekanbaru Senapelan Primary Tax Office: A Qualitative Case Study

Abstract

This study examines how five organizational strategies—core, consequences, customer, control, and culture—shape the implementation of E-Registration at the Pekanbaru Senapelan Primary Tax Office. Rather than presuming that the service is effective, strategic implementation effectiveness is defined as the extent to which policy direction is translated into coherent, user-oriented, controllable, and adaptive organizational practices. The study adopts a qualitative institutional case-study design. Evidence was drawn from interviews with five role categories—office leadership, information-technology personnel, extensification and counseling personnel, data and information-processing personnel, and taxpayer users—supported by service observation and relevant institutional materials. The evidence was examined through framework-guided qualitative content analysis using Osborne and Plastrik’s five strategies and cross-source comparison. The findings indicate uneven implementation. Policy direction and user-oriented assistance were evident, but limited public understanding and socialization constrained the core strategy. The consequences strategy was not adequately evidenced because performance feedback, competency development, and accountability were not systematically documented. Customer-oriented assistance improved convenience for some users, although the evidence does not support a population-wide claim of satisfaction. Control was constrained by connectivity problems and an unclear division of technical responsibility between local and central levels. A responsive service culture was emerging, but organization-wide cultural transformation was not demonstrated. The case indicates that digital tax-service implementation depends on alignment among strategic direction, staff capability, user support, operational control, and organizational learning.