Implementation of Human Resources Management in Efforts to Improve the Performance of Tax Instructors

This research aims to investigate and analyze the implementation of human resource management (HR) to improve the performance of tax instructors at the Directorate General of Taxes. HR management is essential in creating a work environment that supports employee productivity and motivation, especially in the tax sector. This research uses a qualitative approach with descriptive methods. The research results show that effective implementation of Human Resources Management (HRM) at the Directorate General of Taxes (DJP) has positively impacted the performance of Tax Instructors. Skills development strategies, reward and recognition systems, communication facilitation, and technology integration have formed a supportive and dynamic work environment. Tax Counselors, as the main link between tax regulations and public understanding, can provide more effective counseling services. Apart from that, the policy of balancing work and personal life also contributes to the welfare of Tax Instructors. Thus, the research results confirm that HRM encourages increased individual performance and creates a solid foundation for achieving broader and sustainable tax education goals.


Introduction
Taxes have become an interesting phenomenon in the lives of Indonesian society and the state.Currently, taxes are familiar to most people, with many groups making tax obligations an integral part of their responsibilities (Akbar, 2020;Pasolo et al., 2023).This phenomenon is manifested in an increase in the number of taxpayers, reflecting public awareness of the role of taxes in development and public services.The performance of tax officials has a central role in implementing and carrying out tax collection by the law, which in turn contributes to the collection of state revenue (Dewi et al., 2020).The increased number of taxpayers also reflects public confidence in the tax system.By understanding and complying with tax obligations, the community participates in the country's development (Sari & Fidiana, 2017).Therefore, the role of tax officers as implementers and supervisors of tax collection is becoming increasingly vital.Professional, transparent, and efficient performance is needed to ensure the tax collection process runs smoothly and fairly, providing maximum benefits for development and public services in Indonesia (Pradhani & Sari, 2023).
Taxation functions as a means of collecting revenue for the state and becomes a strategic political instrument in achieving economic and social goals (Setiyaji & Amir, 2005).According to Aqmarina and Furqon (2020), taxation is used by the state to achieve equal income distribution, maintain economic stability, provide public services, and support economic growth.The variety and significance of these goals may differ from one country to another, depending on each country's vision, mission, and economic conditions.
Imbalances or uncertainties in tax revenues can seriously impact the country's ability to carry out various development activities and projects.As stated by Yunita et al. (2017), a lack of funds from taxes can hinder office operations and employees and limit the government's ability to finance necessary development projects.On the other hand, the more tax revenue the government obtains, the greater the potential for building infrastructure and facilities that contribute to people's welfare (Pranata & Setiawan, 2015).Therefore, taxation is a means of collecting income and a strategic instrument in realizing development and social welfare.One of the strategies adopted by the Directorate General of Taxes to increase tax revenues is counseling taxpayers.This counseling is realized through the critical role of tax instructors or tax counselors, who are central in encouraging taxpayers' motivation to fulfill their obligations (Saputra, 2022).As expressed by Traxler (2010), previous studies highlight that the internalization of motivation within taxpayers is the key to achieving optimal levels of tax compliance.According to Torgler et al. (2008), the concept of tax morality describes the internal drive within taxpayers to pay taxes.
Tax counselors are becoming increasingly crucial, considering that research shows that counseling significantly motivates taxpayers to comply with their tax obligations (Ihsan, 2013).Through the role of tax instructors, the Directorate General of Taxes can be more effective in achieving optimal tax revenue goals.Therefore, investment in developing and strengthening the role of tax instructors is a strategic necessity, along with recognizing the importance of taxpayers' intrinsic motivation in creating high and sustainable levels of tax compliance (Hambani & Lestari, 2020).In order to support the implementation of tax intensification tasks through providing services, guidance, consultation, analysis, and supervision of taxpayers to explore the potential for state revenue in the field of taxation, the position of Tax Instructor has been established as a group of certain functional positions (JFT) regulated in Minister of Finance Regulation Number 58/PMK.03/2021dated 03 June 2021 (Mahyuddin et al., 2023) In the Minister of Finance Regulation it is stated that a Tax Instructor is a position that has the scope, primary duties and functions as well as rights, authority and is given the responsibility to provide literacy and information regarding taxation (Nadia & Kartika, 2020).Therefore, the primary duties and functions of JFT Tax Instructors are divided into two, namely Carrying out Counseling and Development of Counseling, which aims to convey information and educate the public (in this case, Taxpayers) or other parties who need it regarding tax regulations; Completion of Tax Administration Services are activities or series of activities carried out in order to fulfill the need for external services by the provisions of laws and regulations in the field of taxation for the implementation of tax rights and fulfillment of tax obligations which require the issuance of legal products by the Directorate General of Taxes (Mahyuddin et al, 2023).
To increase the effectiveness and efficiency of tax counseling, improving the performance of tax instructors is a crucial aspect that requires serious attention (Sabrina et al., 2023).Performance is the result achieved by a person in the context of their work, measured based on applicable standards, and related to individual behavior and actions within a certain period.Therefore, understanding and measuring the performance of tax instructors involves evaluating the achievement of objectives relevant to counseling and assessing the behavior and actions that support their effectiveness in providing information and encouragement to taxpayers (Aristo et al., 2023).Human resource management (HR) is a series of activities that involve planning, organizing, coordinating, implementing, and supervising various aspects of the workforce, such as procurement, development, providing remuneration, integration, maintenance, and separation (Mangkunegara, (2012).In the context of tax instructors, HR management is the primary basis for optimally managing and utilizing the knowledge and skills of tax instructors (Utari et al., 2020).The application of the HR management concept in the world of tax counseling can be interpreted as an effort in planning and organizing the placement of tax instructors, developing their capacity through training, as well as maintaining and motivating them so that their performance remains optimal (Pernamasari & Rahmawati, 2021).By understanding and applying HR management principles, the Directorate General of Taxes can optimize the role of tax instructors in achieving organizational goals, especially those related to increasing tax compliance through effective counseling to taxpayers.As individuals (employees), tax instructors can also be considered human resources that need to be managed and utilized well to realize their contribution to achieving organizational goals optimally (Astana & Merkusiwati, 2017).Therefore, applying human resource management is essential in improving the performance of tax instructors and ensuring that tax education efforts are practical and efficient.
This research aims to investigate the implementation of human resource management (HR) to improve the performance of tax instructors at the Directorate General of Taxes.By focusing on planning, organizing, and developing human resources for tax educators, this research aims to provide an in-depth understanding of how HR management can support the effectiveness of tax education.The benefits of this research involve contributing to the development of better HR management policies at the Directorate General of Taxes and providing a critical view of the factors that influence the implementation of HR management.The results of this research can become a basis for improving and developing HR management strategies that are more effective in improving tax instructors' quality of service and performance, which will contribute to increasing tax compliance and fulfilling organizational goals.

Research Design and Method
This research uses qualitative methods with a descriptive analysis approach to understand the implementation of human resource management in improving the performance of tax instructors at the Directorate General of Taxes.The descriptive analysis approach presents a comprehensive overview of the concepts and practices of human resource management in the context of tax education.The data collection technique used in this research is literary study.The researcher accessed and studied scientific articles, books, regulations, websites, the internet, and other relevant sources of information on the research topic (Yulianah, 2022).
Literary study is a data collection technique that has several advantages.First, it allows researchers to access a wide range of information on the research topic.By accessing various sources of information, researchers can gain a comprehensive understanding of the concepts and practices of human resource management in the context of tax education.Second, literary study provides access to existing information.Researchers can use previous research, scientific articles, and published books to support their analysis.By leveraging existing knowledge, researchers can achieve high reliability and validity in this research.Third, literary study also allows researchers to stay up-to-date with the latest developments in human resource management.By accessing websites, recent publications, and other relevant sources of information, researchers can gather information on the latest practices in human resource management.This will provide a more up-to-date and appropriate understanding of the research.
The research procedure is carried out in several stages.The first step in this research is identifying and formulating research questions relevant to the objectives.Next, the researcher conducts a literature search using relevant keywords related to the research topic.During the literature search, the researcher also collects articles, books, regulations, and other relevant sources of information.After obtaining an adequate collection of literature, the researcher conducts a descriptive analysis of the content of the collected seeds.The researcher reads, summarizes, and analyzes the information available in the literature.The results of this descriptive analysis are used to present a comprehensive overview of the concepts and practices of human resource management in tax education.Furthermore, the researcher formulates conclusions and recommendations based on the descriptive analysis.The conclusions are the core of the research findings, providing a summary of the comprehensive overview of the concepts and practices of human resource management.The researcher recommended developing policies and strategies for human resource management at the Directorate General of Taxes.
To ensure the reliability and validity of the research, the researcher employs several steps (Moleong, 2014).First, the researcher selects high-quality, relevant literature aligning with the research objectives.By choosing high-quality literature, the researcher can ensure that the information used in this research is reliable.Second, the researcher adopts a systematic approach to collecting and analyzing literature.In conducting descriptive analysis, the researcher uses a structured and consistent approach to ensure that the obtained information is accurate and reliable.Third, the researcher considers different perspectives in the collected literature.By considering diverse perspectives, the researcher can gain a more complete and comprehensive understanding of the concepts and practices of human resource management.Fourth, the researcher uses references obtained from trustworthy and up-to-date sources.The researcher can acquire current and relevant knowledge in this research by using reliable and up-to-date references.

Implementation of Human Resource Management in improving the performance of Tax Instructors at the Directorate General of Taxes
Taxation is a term commonly known, yet comprehending the many taxation regulations remains difficult for numerous individuals.While taxes are commonly seen as a regular aspect of daily life, many people need a comprehensive understanding of the intricate consequences and immediate effects of the need to pay taxes (Jotopurnomo & Mangoting, 2013).People's adherence to paying taxes goes beyond just financial transactions and plays a crucial role in bolstering the country's progress and growth.Hence, the Tax Extension profession is vital in imparting a comprehensive comprehension of the tax system to the public and emphasizing their duty as citizens to pay through taxes (Rohmawati & Rasmini, 2012).A population needs more comprehension of the intricate taxation regulations, resulting in a disparity between the recognition of the duty to pay taxes and a comprehensive comprehension of the administration and allocation of these taxes (Nurhayati, 2023).In this situation, it is crucial to comprehend both the tax amount required and the allocation of these monies towards infrastructure development, public services, and community welfare initiatives.Tax educators are crucial in bridging this gap by imparting technical and contextual knowledge to the community (Kurniawati & Toly, 2014).Tax Instructors play a vital role in bridging the gap between the intricate nature of tax legislation and the comprehension of the general public, making their position increasingly significant.Tax Instructors offer counseling services that encompass not only the explanation of tax payment methods but also the provision of a comprehensive understanding of how each person contributes to sustainable development through tax payments (Purwono et al., 2021).Tax Instructors have a strategic role in enhancing citizen compliance, minimizing misunderstandings, and eventually promoting economic growth and general community welfare by improving people's understanding of taxation (Harjowiryono, 2019).
The Directorate General of Taxes (DJP) demonstrates a solid commitment to establishing a well-organized and streamlined tax framework with the enactment of Law Number 7 of 2021, which focuses on harmonizing tax regulations.Nevertheless, the harmonization process also creates fresh difficulties, particularly for Tax Counselors.The DJP's vigorous enforcement of derivative restrictions necessitates tax teachers to enhance their effectiveness (Ademarta, 2014).In addition to thoroughly comprehending each piece of legislation, tax instructors are also confronted with the need to rapidly refresh their understanding, making enhanced talents and adaptability crucial for effectively managing dynamic regulatory modifications.Resistance from the public towards changes in tax regulations is a common difficulty encountered by the tax consulting profession.As a result, tax counselors must enhance their communication abilities, particularly in persuasion strategies.Effectively articulating intricate modifications in tax regulations is crucial for overcoming ambiguity and opposition from the concerned parties (Alamri & Walahe, 2020).In addition, in the current digital age, tax educators must possess the ability to create educational content that can be readily disseminated on social media platforms.Through online platforms, tax educators can enhance their ability to communicate knowledge to a larger audience and embrace technology to achieve success in their counseling responsibilities.Tax teachers play a dual role as conveyors of knowledge and leaders in driving change and promoting tax harmonization in a rapidly changing society.
Implementing Human Resources Management (HRM) to improve the performance of Tax Counselors at the Directorate General of Taxes (DJP) involves a series of strategies and policies to ensure their performance's effectiveness, motivation, and sustainability.The following are several forms of HRM implementation that can improve the performance of Tax Instructors:

Skills and Knowledge Development
DJP frequently organizes training sessions and workshops to enhance their comprehension of the constantly changing tax legislation.The purpose of this training is twofold: to enhance the Tax Counselors' understanding of the current technical aspects of taxation and to familiarize them with innovative approaches and best practices in tax counseling.Furthermore, DJP offers Tax Instructors convenient access to participate in training and certification programs that are specifically related to their responsibilities.This program aims to empower Tax Instructors to acquire advanced skills and achieve certification that is widely acknowledged as a validation their expertise.Through this opportunity, DJP enhances the quality of services offered by tax instructors and fosters their motivation to enhance their professionalism further in adapting to dynamic changes in tax rules.Acquiring skills and knowledge through training improves Tax Instructors individually and enhances overall performance.Extension workers who consistently refine their skills can enhance their effectiveness in communicating intricate facts on taxation to the public.They enhance their proficiency in responding to inquiries, resolving issues, and delivering taxrelated resolutions.In addition, the continual progression of skills and knowledge fosters a more vibrant and inventive work environment among Tax Instructors.The adoption of HRM in this region affirms DJP's dedication to consistently enhancing service quality and ensuring that Tax Counselors can effectively promote public awareness of taxation.

Establishment of a Rewards and Recognition System
Implementing a reward and recognition system is a crucial foundation for enhancing the performance of Tax Instructors.DJP has devised a transparent and equitable approach to compensate extension workers who attain exceptional accomplishments or make substantial beneficial contributions.Possible incentives could encompass performance-based financial compensation, official acknowledgment, or suitable career advancement.The DJP guarantees that the assessment criteria encompass elements of extension quality, adherence to tax legislation, and efficacy in attaining extension objectives.By recognizing the passion and contribution of Tax Instructors, they are motivated to enhance their performance continuously.
At DJP, adopting HRM includes utilizing recognition as a tool for career development among Tax Instructors.DJP developed a system that offers job prospects based on accomplishments and professional background.Extension workers who continuously demonstrate exceptional performance may be selected for increased responsibility, engaged in strategic initiatives, or even guided toward a managerial career trajectory.DJP motivates Tax Instructors to enhance their skills and dedicate themselves to long-term professional growth by offering a well-defined career trajectory.Consequently, the reward and recognition system serve as both a motivator for individual success and a crucial component in assembling a team of Tax Counselors that possess the necessary qualifications and are focused on effectively attaining tax counseling objectives.

Performance Management and Feedback
Implementing a reward and recognition system is a crucial foundation for enhancing the performance of Tax Instructors.DJP has established a transparent and equitable method to recognize extension workers who demonstrate exceptional accomplishments or make substantial beneficial contributions.Possible incentives may encompass performance-based bonuses, official acknowledgment, or suitable advancement.The DJP guarantees that the assessment criteria encompass elements of extension quality, adherence to tax legislation, and efficacy in attaining extension objectives.By recognizing the passion and contribution of Tax Instructors, they are motivated to enhance their performance continuously.At DJP, adopting HRM includes utilizing recognition as a tool for career development among Tax Instructors.DJP developed a system that offers job prospects based on accomplishments and professional background.Extension workers who continuously demonstrate exceptional performance may be recognized for additional responsibility, engaged in strategic initiatives, or even guided toward a managerial trajectory.DJP motivates Tax Instructors to enhance their skills and dedicate themselves to long-term professional growth by offering a well-defined career trajectory.Consequently, the reward and recognition system serve as both a motivator for individual success and a strategic tool for assembling a team of Tax Counselors who possess the necessary qualifications and are focused on effectively attaining tax counseling objectives.

Facilitate Communication and Collaboration
Within the framework of implementing Human Resources Management (HRDM) at the Directorate General of Taxes (DJP), facilitating communication and collaboration are crucial elements to ensure the effectiveness of Tax Instructors.DJP builds open communication channels between management and Tax Instructors.Regular dialogues allow extension workers to express their opinions and input and discuss the challenges they face in carrying out extension duties.Apart from that, DJP also encourages collaboration between Tax Instructors by holding discussion forums and regular meetings.This collaboration enables the exchange of experiences and best practices, creating a dynamic work environment and supporting collective growth.DJP also utilizes information technology to improve communication and collaboration.Using an internal digital platform makes it easier for extension workers to share information, discuss the latest developments, and solve specific challenges together.An integrated communication system facilitates more efficient coordination in conveying tax information to the public.By facilitating strong communication and collaboration, DJP creates an environment where every Tax Instructor feels heard, supported, and part of a team collaborating to achieve common goals.This increases operational efficiency and the motivation and loyalty of Tax Instructors towards the institution.

Work and Personal Life Balance
The Directorate General of Taxes (DJP) is dedicated to implementing innovative Human Resource Management (HRM) practices, which include regulations that promote a harmonious balance between work and personal life for Tax Instructors.DJP offers a flexible schedule, enabling extension workers to adapt their working hours according to their requirements.Furthermore, implementing equitable leave rules and practical workload management is paramount, guaranteeing that extension workers may maintain a healthy work-life balance while delivering exceptional tax services.This endeavor fosters a salubrious and encouraging work environment, wherein Tax Instructors might experience a sense of worth as individuals with personal and professional requirements that necessitate attention.In addition, DJP also executes a comprehensive employee welfare program to promote a healthy balance between work and personal life.The program encompasses provisions for mental health assistance, opportunities to engage in exercise activities, and access to counseling services.DJP aims to establish a work atmosphere that prioritizes Tax Instructors' physical and emotional well-being by offering these resources.This measure enhances individual efficiency and well-being and fosters an inclusive organizational environment that prioritizes employee welfare.Therefore, implementing a policy that promotes a harmonious balance between work and personal life is crucial in safeguarding Tax Instructors' well-being and sustained productivity at the DJP.

Application of Technology
Over time, the Directorate General of Taxes (DJP) has incorporated technology into its Human Resources Management (HRM) strategy to enhance the performance of Tax Instructors.DJP guarantees that extension workers are provided with the requisite technological expertise and have the opportunity to utilize contemporary software and equipment.Technology is employed to streamline the tax counseling procedure, evaluate efficiency, and assess the effects of tax policy.An integrated information system enhances the efficiency of Tax Counselors in conveying information and optimizing the counseling process.DJP employs technology to enable Tax Instructors to adjust to the evolving digital work environment and deliver more efficient tax services to the public.Furthermore, DJP provides technology-oriented training for Tax Counselors to enhance their ability to utilize technology effectively in their counseling responsibilities.This encompasses instruction in developing and distributing educational material on social media, employing mobile applications to establish a stronger connection with the general population, and employing analytical technologies to comprehend taxpayers' demands and comprehension levels.By enhancing the technological proficiency of tax instructors, DJP guarantees improved interaction with the community and establishes the groundwork for ongoing advancement in response to technological advancements.In the technology sector, implementing HRM leads to a work environment that is constantly changing and flexible.This ensures that Tax Counselors have a good grasp of tax legislation and effectively use technology to provide high-quality counseling services.

Challenges of implementing HRM to improve the performance of tax instructors at the Director General of Taxes
Implementing Human Resources Management (HRM) to improve the performance of Tax Instructors at the Directorate General of Taxes (DJP) cannot be separated from several challenges that may be faced.Here are some challenges that can arise

Uncertainty in Tax Regulations
A significant obstacle in implementing Human Resources Management (HRDM) to enhance the performance of Tax Counselors at the Directorate General of Taxes (DJP) is the need for more clarity regarding changes in tax rules.Instructors sometimes face increased complexity in their employment due to frequent changes and updates in the dynamic tax environment.Tax instructors must consistently oversee and comprehend these alterations to furnish the general public with precise and current knowledge.Uncertainty necessitates swift adaptations to the extension materials and communication tactics employed, therefore requiring extension workers to possess considerable flexibility and preparation.To overcome this difficulty, DJP must establish a reliable system for communicating updates on tax regulations to extension officers and offer frequent training to ensure their ability to adapt to the ever-changing regulatory landscape.Nevertheless, the ambiguity around tax legislation poses not only a technical obstacle but also has the potential to impact the drive and selfassurance of Tax Instructors.Thus, DJP must guarantee ample psychological and motivational assistance to enable extension workers to confront this uncertainty with unwavering confidence and optimal efficiency.By developing a responsive mechanism to changes in tax legislation, DJP can enhance the ability of Tax Instructors to adjust and recover, hence facilitating the practical application of HRM and enhancing their performance.

Resource Limitations
A further obstacle encountered in implementing Human Resources Management (HRM) to enhance the performance of Tax Instructors at the Directorate General of Taxes (DJP) is the need for more resources, including personnel and financial constraints.Ensuring proper training and development for employees necessitates a substantial allocation of time, effort, and financial resources.In tax counseling, staying up to date with the newest information and skills is crucial.These constraints can hinder the ability of Tax Counselors to deliver highquality services to the public.Hence, DJP must discern and distribute resources judiciously, prioritize the most pertinent and influential training, and devise innovative strategies to overcome constraints in budget and staff.To enhance the effectiveness of Tax Instructors, a comprehensive approach is necessary, encompassing non-financial factors such as managerial assistance and acknowledgment of their work.Establishing a corporate culture that fosters progress and advancement, particularly in situations with few resources, can be crucial to achieving success.DJP must maximize the utilization of all resources to enhance the performance of Tax Instructors and generate a substantial beneficial effect despite the restrictions that need to be addressed.

Level of Community Rejection and Dissatisfaction
A significant obstacle in implementing Human Resources Management (HRM) to enhance the performance of Tax Counselors at the Directorate General of Taxes (DJP) is the resistance and potential public discontent that may arise from alterations to tax legislation.When the DJP enacts modifications to tax legislation, Tax Instructors are confronted with a responsibility that necessitates technical comprehension, exceptional persuasion, and communication abilities.Community opposition to tax reforms can hinder the progress of education.Tax Educators must understand social dynamics to address any discontent that may emerge effectively.Hence, the DJP must offer additional assistance in communication and persuasion skills training to Tax Instructors, enabling them to elucidate the modifications and mitigate public discontent effectively.In addition, it is crucial to attentively consider community comments and thoroughly investigate potential sources of discontent.By comprehending community concerns and perspectives, DJP may create outreach techniques that are more focused and aligned with community requirements.This requires implementing a taxpayer-centric strategy and ensuring that Tax Educators comprehend the consequences of tax modifications on different societal strata.Effectively managing community resistance is crucial for the successful implementation of HRM and can enhance the efficacy of Tax Instructors in addressing communication issues and dissatisfaction that may occur.

Level of Community Understanding
An obstacle that must be considered while implementing Human Resources Management (HRM) to the performance of Tax Instructors at the Directorate General of Taxes (DJP) is the inconsistent degree of comprehension among the general public about tax legislation.While Tax Counselors make efforts to ensure clear comprehension, the presence of knowledge gaps among taxpayers can hinder the efficacy of advising.In order to effectively engage communities with varied educational and knowledge backgrounds, it is necessary to adopt an inclusive approach and make appropriate adaptations to extension tactics.DJP should further enhance its outreach strategies to cater to diverse segments of society, employing social media and internet platforms to engage broader audiences and ensure the comprehensibility of delivered messages.To address this difficulty, DJP can enhance collaboration with external entities, such as educational institutions and mass media, to bolster tax education initiatives.Moreover, developing inclusive outreach materials that can be customized to accommodate varying levels of comprehension can prove to be a highly effective remedy.Therefore, prioritizing the enhancement of public comprehension through inventive and flexible outreach methods will benefit the attainment of HRM objectives, which seek to enhance the overall performance and comprehension of taxpayers.

Balance of Performance and Employee Welfare
A fundamental problem in implementing Human Resources Management (HRM) to enhance the performance of Tax Instructors at the Directorate General of Taxes (DJP) is the need to balance performance and employee well-being.Tax instructors frequently face the challenge of meeting performance goals established by the DJP, which can adversely affect their physical and emotional well-being if not well addressed.DJP must prioritize employee wellbeing and ensure that the performance targets are realistic and attainable, with sufficient support.This may entail implementing extensive staff wellness initiatives, providing psychological assistance, and developing channels for employees to report imbalanced workloads.Furthermore, DJP must foster a work environment prioritizing the equilibrium between individuals' personal and professional lives.This entails guaranteeing that employees have sufficient access to the time off and leisure required to sustain a healthy work-life balance.By establishing a conducive work environment that prioritizes employee well-being, DJP can guarantee that Tax Instructors maintain high levels of productivity, commitment, and optimal contribution without compromising their physical and mental well-being.

Technological Change and New Skills
Adopting technology poses significant challenges in implementing Human Resources Management (HRM) to enhance the performance of Tax Instructors at the Directorate General of Taxes (DJP).Embracing new technology necessitates adjusting to changes in work methods, and Tax Agents must acquire proficiency in new technological competencies to employ them efficiently.The implementation of technology also gives rise to data protection and privacy issues, necessitating the establishment of explicit policies and dependable security measures.Hence, DJP must offer extensive technology instruction and guarantee the availability of the required technological framework to facilitate the functioning of Tax Instructors.DJP can foster technical innovation collaborating with technology firms or research institutions to address this difficulty.Implementing technology solutions tailored to the specific educational requirements of tax counselors and ensuring sufficient accessibility will enhance the efficiency and effectiveness of their performance.By leveraging technology to enhance counseling techniques and deliver more streamlined solutions, DJP can enhance the effectiveness of tax instructors while upholding the standards of excellence and security in delivering tax services to the public.

Conclusions
The application of Human Resources Management (HRM) at the Directorate General of Taxes (DJP) demonstrates a solid dedication to enhancing the performance of Tax Instructors.DJP fosters a supportive, dynamic, and adaptable work environment by implementing techniques for skills development, building incentive and recognition systems, facilitating communication, promoting work-life balance, and integrating technology.This endeavor not only enhances the efficiency of tax counseling but also guarantees the well-being and drive of Tax Instructors.The job of Tax Instructors is crucial in bridging the gap between tax legislation and public comprehension.They play a critical role in attaining state development objectives by ensuring taxpayer compliance and enhancing public awareness of the tax system.DJP must adopt a comprehensive strategy that encompasses enhancing Tax Instructors' expertise and technical proficiency, engaging the community in the process of modifying tax regulations, efficiently managing resources, reinforcing persuasive communication, enhancing technological proficiency, and fostering an organizational culture that prioritizes employee well-being.To enhance the performance of Tax Counselors in providing efficient tax counseling, maintaining taxpayer compliance, and accomplishing overall tax objectives, DJP can ensure they have sufficient support, regularly updated information and a well-balanced work environment.In general, implementing HRM enhances individual performance and establishes a solid basis for enhancing the quality of tax services provided to the community.