Optimalisasi Kinerja Pegawai Melalui Pengembangan Budaya Learning Organization Berbasis Kompetensi Digital dengan SDM di Kantor Pajak Singosari

This study aims to optimize employee performance at the Singosari Tax Office through the development of a learning organization culture based on digital competence and human resources (HR). A qualitative approach was employed in this research using in-depth interviews, observations, and document analysis to collect data. The findings indicate that a strong learning organization culture enhances employees’ adaptation to technological changes and increasingly complex job demands. Developing digital competencies relevant to job needs is a key element in strengthening this culture. Additionally, systematic and continuous HR-based training has proven to enhance individual skills and team collaboration. The study’s implications suggest that optimizing employee performance requires not only advanced technology but also a cultural transformation toward continuous learning and digital competency enhancement