Analysis on implementation of Standard Operating Procedures (SOP) in the Directorate General of Taxes (DGT), the Ministry of Finance (MoF) of the Republic of Indonesia

This research paper critically analyze implementation of standard operating procedures (SOP) in Indonesian Directorate General of Taxes (DGT) as part of their agenda in bureaucracy reform and tax administration reform. The concept of standardization and street-level bureaucracies are used in this research paper, where this two concept stand in opposite side. This research paper focused on the perspective of DGT employees toward SOP implementation, and how it brings changes in their jobs. The findings of this research show that SOP are being implemented in SOP to reduce uncertainty, variety as well as reducing corruption in DGT. Furthermore, DGT employees admit that SOP make their jobs become easier and more productive. They also see that SOP give assurance and protection for their jobs. However, interesting remarks in this research where DGT employees feel that SOP prevent their ability to use professional discretion as compensation of standardization of working procedures.