摘要：This article aimed to exemplify the dynamic transformation stages of Indonesia Tax Authority’s shared values since the beginning of tax administration reform in 1983 until today, specifically in facing digital economic era. This article also aimed to comprehensively explain the dynamics of shared values followed by organization structural changes embedded to the shared value transformation. At the end, the shared-values are reflected to the readiness of Indonesia Tax Authority to face the challenges in tax business in this digital era. This research adopted constructivist paradigm with a qualitative research method. The techniques of data collection were literature reviews, documentation studies, and in-depth interview. The research showed that Indonesia Tax Authority has made shared-value transformation in an incremental pattern. On the other hand, the organization structural changes and supporting infrastructure to implement core business transformation have been quite progressive. Besides, changes in leadership have not been transformative. Therefore, it needs serious measure to internalize shared-values vividly on daily activities and to transform the leadership style.
关键词：shared;value; ekonomi digital; administrasi pajak; otoritas pajak
