Collaborative Governance in the Optimization of Tax Revenue: Case Study in Yogyakarta

Yogyakarta Regional Tax Office always has difficulty satisfying tax revenue targets year by year. For example, Yogyakarta’s DGT could not meet the target in last three years, while DGCE exceeded target. Reflecting on this condition, needs help from other agencies form of collaborative governance that might them achieve set targets. Meanwhile, there is a lot research Collaborative Governance, but robust generalizations to link theory and practice are still being sought. In order complement between collaboration, study discusses implementation Governance for optimizing state revenues conducting case studies at Directorate General Taxes (DGT) Customs Excise (DGCE) Yogyakarta. The qualitative method was used with data acquisition through interviews literature studies. Based results, it found following Emerson, Nabatchi, Balogh framework (2012) since several system contexts strong drivers. Resource Conditions Socio-Economic context behind collaboration two agencies. Leadership, Dependence, Uncertainty drivers trigger Governance. Furthermore, using matching, researcher identified potency bonded zone be elaborated Finally, we obstacles challenges implementing formulated practical theoretical recommendations them.