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"Berdasarkan APBN 2000-2012, kontribusi pajak dalam penerimaan negara meningkat dari 56,5% menjadi 78,8%, sehingga Direktorat Jenderal Pajak (DJP) dituntut lebih optimal dalam menggali potensi pajak. KPP Madya Jakarta Pusat sebagai unit vertikal DJP berupaya mengoptimalkan penerimaan pajak yaitu dengan meningkatkan kepatuhan Wajib Pajak, dan meningkatkan produktivitas serta integritas aparat pajak. Modernisasi perpajakan sejak 2002 yaitu berfokus pada pelaksanaan good public governance dalam membangun kepercayaan masyarakat dan meningkatkan citra positif. Salah satu caranya dengan penilaian kinerja berbasis balanced scorecard. Hasil penelitian menyimpulkan bahwa hampir seluruh aspek penilaian kinerja telah cukup baik dilaksanakan dan sesuai dengan pedoman serta literatur. Upaya perbaikan seperti sarana penilaian kinerja dan penyesuaian standar kinerja merupakan saran yang bisa ditindaklanjuti dalam penilaian kinerja yang lebih baik kedepannya.

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Based on the APBN for the 2000-2012 period, the tax contribution to Indonesia revenue had increased from 56,5% to 78,8%. Therefore, the Directorate General of Taxes (DGT) need to explore the potential of taxes revenue more optimally. KPP Madya Jakarta Pusat as the vertical unit of DGT, is trying to increase the tax revenue by improve the compliance of tax payer, increasing the productivity and improving the integrity of the employees. Indonesia tax reform, that was held since 2002, is exclusively aimed on the implementation of Good Public Governance to gain more on public trust and get the public confidence to the institution. One of the strategic to achieve the goal is the balance scorecard-based performance assessment.

The conclusion of this research is that all of the performance assessment aspect mostly has been implemented properly, according to the guidelines and the literature. The author suggests that DGT, need to make some adjustment about the performance assessment tools and standard in order to implement balanced scorecard more effective."

"Institusi publik dalam mengoptimalkan pencapaian visi, misi, tujuan dan sasaran organisasi perlu melakukan upaya penerapan tata kelola risiko dengan baik. Tata kelola risiko merupakan penerapan prinsip tindakan, proses, tradisi, dan institusi yang menjalankan wewenang dan mengambil serta melaksanakan keputusan kolektif berupa tindakan identifikasi, penilaian, pengelolaan, evaluasi serta komunikasi risiko. Penelitian dilakukan bertujuan mengevaluasi penerapan tata kelola risiko di pada KPP Madya Tangerang dengan kerangka kerja The International Risk Governance Center (IRGC), dan memberikan rekomendasi evaluasi dan perbaikan tata kelola risiko. Pengumpulan data menggunakan metode kualitatif studi kasus dengan data primer berupa wawancara dan data sekunder berupa regulasi serta dokumen terkait pengelolaan risiko. Hasil penelitian menunjukkan penerapan tata kelola risiko yang baik akan membuat organisasi berjalan secara efektif dalam optimalisasi penanganan risiko. Selain itu evaluasi tata kelola risiko menggunakan IRGC juga menunjukkan upaya peningkatan budaya sadar risiko berupa pemahaman aturan dan petunjuk pelaksanaan manajemen risiko serta komitmen pimpinan mempertimbangkan risiko dalam setiap keputusan dan kebijakan yang dihasilkan menjadi hal terpenting dalam implementasi tata kelola risiko berjalan secara efektif. Konteks inti pada kerangka IRGC yaitu pre-assessment hingga cross-cutting telah dilaksanakan pada KPP Madya Tangerang. Namun konteks Kapasitas Organisasi dan Iklim Sosial IRGC masih belum diimplementasikan optimal sehingga menghambat tujuan peningkatan budaya sadar risiko (risk culture) organisasi.

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Public institutions in optimizing the achievement of the vision, mission, goals and objectives of the organization need to make efforts to implement risk governance properly. Risk governance is the application of the principles of action, process, tradition, and institutions that exercise authority and take and implement collective decisions in the form of risk identification, assessment, management, evaluation and communication. The research was conducted to evaluate the implementation of risk governance at KPP Madya Tangerang with The International Risk Governance Center (IRGC) framework and provide recommendations for evaluating and improving risk governance. Data collection used a qualitative case study method with primary data in the form of interviews and secondary data in the form of regulations and documents related to risk management. The results showed that the implementation of good risk governance will make the organization run effectively in optimizing risk handling. In addition, the evaluation of risk governance using IRGC also shows that efforts to improve risk-aware culture in the form of understanding the rules and guidelines for implementing risk management and the commitment of leaders to consider risk in every decision and policy produced are the most important things in implementing risk governance effectively. The core context of the IRGC framework, namely pre-assessment to cross-cutting, has been implemented at KPP Madya Tangerang. However, the contexts of Organizational Capacity and Social Climate of IRGC have not been implemented optimally, hindering the goal of improving the organization's risk culture."