ANALISIS DETERMINAN KNOWLEDGE MANAGEMENT MATURITY LEVEL PADA SEKTOR PUBLIK DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KANTOR PUSAT DIREKTORAT JENDERAL PAJAK)

Yusrifalda, Amalia (2025) ANALISIS DETERMINAN KNOWLEDGE MANAGEMENT MATURITY LEVEL PADA SEKTOR PUBLIK DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMODERASI (STUDI EMPIRIS PADA KANTOR PUSAT DIREKTORAT JENDERAL PAJAK). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstract Knowledge Management (KM) has long been a major focus in the private sector, while its implementation in the public sector remains limited and underexplored. Although the Directorate General of Taxes (DJP) has recognized the importance of KM in the 2020–2024 Tax Policy Direction, research on KM in DJP is still scarce and previous studies have shown inconsistencies in the factors influencing the Knowledge Management Maturity Level (KMM). Despite the various positive impacts of KM, DJP's KM maturity level, as measured by the General Knowledge Management Maturity Model (G-KMMM), remains at level 2 out of 5, with level 1 being the lowest. Therefore, this study aims to analyze the determinants of KMM in DJP by examining human capital, organizational culture, information technology, and transformational leadership as a moderating variable. This research employs a quantitative approach with primary data collected through questionnaires from 198 respondents at Kantor Pusat DJP. The analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that organizational culture, information technology, and transformational leadership positively influence KMM, whereas human capital does not show a significant effect. Furthermore, transformational leadership moderates the relationship between human capital and KMM but fails to moderate the relationships between organizational culture, information technology, and KMM. These findings suggest that DJP should develop more effective knowledge-sharing mechanisms, enhance digital infrastructure for data-driven decision-making, and integrate KM into performance indicators. By doing so, DJP can optimize the management and utilization of knowledge as a strategic organizational asset. Keywords: human capital, information technology, knowledge management maturity level, organizational culture, PLS-SEM, public sector, transformational leadership Abstrak Knowledge Management (KM) telah lama menjadi perhatian di sektor privat, sementara penerapannya di sektor publik masih terbatas dan belum banyak diteliti. Meskipun DJP telah mengakui pentingnya KM dalam Arah Kebijakan Perpajakan 2020—2024, penelitian terkait KM di DJP masih minim dan hasil penelitian terdahulu menunjukkan inkonsistensi dalam faktor-faktor yang memengaruhi Knowledge Management Maturity Level (KMM). Terlepas dari berbagai dampak positif yang ditawarkan KM, tingkat kematangan KM di DJP yang diukur menggunakan General Knowledge Management Maturity Model (G-KMMM) masih berada pada level 2 dari 5, dengan level 1 sebagai level terendah. Oleh karena itu, penelitian ini bertujuan untuk menganalisis determinan KMM di DJP dengan mempertimbangkan human capital, budaya organisasi, teknologi informasi, serta kepemimpinan transformasional sebagai variabel moderator. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner dari 198 responden di Kantor Pusat DJP. Analisis dilakukan menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa budaya organisasi, teknologi informasi, dan kepemimpinan transformasional berpengaruh positif terhadap KMM, sementara human capital tidak menunjukkan pengaruh yang signifikan. Selain itu, kepemimpinan transformasional terbukti memoderasi hubungan human capital terhadap KMM, tetapi tidak mampu memoderasi hubungan budaya organisasi dan teknologi informasi terhadap KMM. Temuan ini mengindikasikan bahwa DJP perlu mengembangkan mekanisme berbagi pengetahuan yang lebih efektif, memperkuat infrastruktur digital untuk pengambilan keputusan berbasis data, serta mengintegrasikan KM ke dalam indikator kinerja. Dengan demikian, DJP dapat lebih optimal dalam mengelola dan memanfaatkan pengetahuan sebagai aset strategis organisasi. Kata kunci: budaya organisasi, human capital, kepemimpinan transformasional, knowledge management maturity level, PLS-SEM, sektor publik, teknologi informasi

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