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Original Research

FUZZY ANALYTICAL HIERARCHY PROCESS FOR SELECTING PRIORITY STRATEGIES IN IMPROVING EFFECTIVE LEADERSHIP: INSIGHT FROM INDONESIA TAX OFFICES

REZA SALEH 1, MOHAMMAD SYAMSUL MAARIF 2, LUKMAN M BAGA 3, and HERIEN PUSPITAWATI 4.

Vol 17, No 10 ( 2022 )   |  DOI: 10.5281/zenodo.7267432   |   Author Affiliation: School of Business, IPB University, Indonesia 1,2; Faculty of Economic and Management, IPB University, Indonesia 3; Faculty of Human Ecology, IPB University, Indonesia 4.   |   Licensing: CC 4.0   |   Pg no: 1827-1839   |   To cite: REZA SALEH, et al., (2022). FUZZY ANALYTICAL HIERARCHY PROCESS FOR SELECTING PRIORITY STRATEGIES IN IMPROVING EFFECTIVE LEADERSHIP: INSIGHT FROM INDONESIA TAX OFFICES. 17(10), 1827–1839. https://doi.org/10.5281/zenodo.7267432   |   Published on: 31-10-2022

Abstract

The current study seeks to offer a key strategy shift in attaining effective leadership in Indonesia tax offices, based on group and exchange theories of leadership perspective. This research discusses the benefits of breaking down a complex unstructured situation in Indonesian tax offices into several components in a hierarchical arrangement by assigning a subjective value to each variable's relative importance and determining which variable has the highest priority to find solutions. The processing technique used to determine the strategy is the fuzzy Analytical Hierarchy Process (FAHP). After determining the scale, the next step is data entry by entering the numbers obtained from filling out questionnaires by nine experts. The results show that the most dominant factor in attaining effective leadership is having human resource competence, and the actor is the director general taxes. The following finding is that gaining optimal tax revenue is the main objective. The prior alternative strategy to recommend is executing collaborative actions. The results of this study are presented and discussed, which can be helpful for universities in similar developing countries.


Keywords

Analytical Hierarchy Process, Collaborative Leadership, Effective Leadership, Human Resource Management, Strategic Planning