Evaluation of Strategic Taxpayer Supervision: A Case Study on KPP Pratama Kuningan

This study evaluates the effectiveness of Strategic Taxpayer supervision at KPP Pratama Kuningan using the McKinsey 7S framework. Tax revenue is a critical source of funding for Indonesia's development; however, low tax compliance rates remain a significant challenge. To address this, KPP Pratama Kuningan has implemented a targeted supervision strategy for Strategic Taxpayers. The study employs a qualitative case study approach, using document analysis and semi-structured interviews with key officials. The research identifies strengths in strategy, structure, shared values, and leadership style but highlights weaknesses in information systems, staff workload, and skills in data analysis. Findings suggest that while internal coordination is strong, improvements in system integration, staff distribution, and training are necessary to enhance supervision efficiency. The study offers practical recommendations for improving tax supervision policies and provides valuable insights for enhancing compliance in tax administration at the local level. The results also suggest avenues for future research, including exploring digital transformation and multi-office comparative studies to refine tax supervision strategies across Indonesia.