Reformasi Birokrasi di Dirjen Pajak dalam Rangka Mewujudkan Good Dovernance

Abstract

The article endeavors to trace the outset of governance concept, its dominant meanings and discourse, and its implication towards governability, The central role of government in the governing processes 'has predominantly been adopted The concept of governance was emerged precisely in the context of the failure of government as key player in regulation; economic redistribution and political participation. Governance is therefore aimed to emp'hasize pattern of governing which are flased both on democratic mechanism and sound development management However, practices of such good governance concept -which are mainly adopted and promoted by donor states and agencies-tend to degrade state and/or government authority and legitimacy. Traditional function of the state as sole facilitator of equal societal, political and legal membership among citizens 'has been diminished The logic of fair competition 'has been substituted almost completely by the logic of free competition in nearly all sectors of public life. The concept and practices of good governance have resulted in decayed state authority and failed state which in turn created a condition for "ungovernability". By promoting democratic and humane governance, the article accordingly encouragesdiscourse to reinstall and bring the idea of accountable state back in.