Case Study Balance Scorecard as a Performance Management System for the Directorate General of Taxes

This study aims to ensure that the balanced scorecard can be used as a performance management system in
all government agencies for bureaucratic reform by Presidential Regulation of the Republic of Indonesia
number 81 of 2010 concerning the 2010 Bureaucratic Reform Grand Design. ASN performance must be
clearly measured. This is very important where the Directorate General of Taxes is the first to use it, so the
implementation must be good before it is used in all government agencies. The research method used is the
descriptive analysis method, which is a research method by analyzing data and then carrying out a systematic,
factual, and accurate description of the facts, nature, and relationships between the events studied by
collecting, classifying, presenting, and analyzing the data obtained regarding the implementation of the
balanced scorecard at DGT, which will then be used to conclude from the observations. The results of the
study show that there are still things that need to be evaluated, improvements in the use of the Balanced
Scorecard as a Performance Management System for the Directorate General of Taxes. This study adds to
the literature that the balanced scorecard can be excellent and valuable to be used as a performance
management system in all government agencies after some improvements are evaluated.