The Role of Digital Leadership and Knowledge Management in Realizing the Digital Transformation of the Directorate General of Taxes with Organizational Agility as Mediation and Digital Culture as Moderation

Ahmad Agus Prayitno; Rino Rino

doi:10.55927/ijbae.v5i1.579

Authors

Ahmad Agus Prayitno Universitas Negeri Padang
Rino Rino Universitas Negeri Padang

DOI:

https://doi.org/10.55927/ijbae.v5i1.579

Keywords:

Digital Transformation, Organizational Agility, Digital Leadership, Knowledge Management, Digital Culture

Abstract

The purpose of this research is to examine the relationship between digital culture, the digital transformation of the Directorate General of Taxes (DGT), and digital leadership, knowledge management, and organisational agility. In order to determine the nature of the relationships between the variables, this quantitative study used descriptive statistics and SEM-PLS analysis. We used dynamic capability theory to analyse data gathered from a survey of 450 DGT employees that were selected using cluster sampling techniques. Knowledge management only significantly affected organisational agility, whereas digital leadership significantly impacted both organisational agility and DGT's digital transformation. The connection between digital leadership and knowledge management on digital transformation was enhanced through organisational agility, which operated as a mediator. Meanwhile, digital culture did not act as a moderating variable, but rather as a supporting element that increased the effectiveness of digital leadership, knowledge management, and organizational agility. These findings confirm that DGT's digital transformation is determined by the organization's core capabilities, while digital culture functions as an enabler that facilitates the creation of these capabilities.

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