Directorate General of Taxes working from home: A phenomenology of Singkawang Tax Office employees during Covid-19 pandemic

Nita Risdiana, Sebelas Maret University, Indonesia
Prahastiwi Utari, Sebelas Maret University, Indonesia
Ignatius Agung Satyawan, Sebelas Maret University, Indonesia


Working from home (WFH) is a new thing for Directorate General of Taxes (DGT) which has the most extensive office distribution among vertical agencies of Indonesian government, surely has its own challenges in implementing WFH during Covid-19 pandemic. Such as the Singkawang Tax Office which has 86% non-homebase employees that appear to have different meaning about WFH which can affect their public service. This phenomenology study wants to examine the meaning of WFH based on the experience of DGT non- homebase employees along with their various conditions and backgrounds. Six employees were deeply interviewed by purposive sampling technique. The research findings showed that WFH was defined as new step in carrying out the government bureaucracy and public service. The different meanings of WFH were not only influenced by the location of office but also by the differences of cultural background, age, educational background, and position; that affected their performance in carrying out government bureaucracy and undergoing tasks related to public service. The reward and punishment rules for employees discipline during WFH was defined as organization’s response to maintain all organization performances. These findings raise implications for public service organizations running WFH during covid-19.


work from home; phenomenology; home-based employees; covid-19 pandemic; remote working

Full Text:



Altman, J. (2020). Performance Management for Remote Workers.

Arnfalk, P., Pilerot, U., Schillander, P., & Grönvall, P. (2016). Green IT in practice: Virtual meetings in Swedish public agencies. Journal of Cleaner Production, 123, 101–112.

Benetytė;, D., & Jatuliavičienė, G. (2013). Building and Sustaining Trust in Virtual Teams within Organizational Context. Region Formation & Development Studies, 2(10), 18–31.

Borowski, E., Chen, Y., & Mahmassani, H. (2020). Social media effects on sustainable mobility opinion diffusion: Model framework and implications for behavior change. Travel Behaviour and Society, 19(December 2019), 170–183.

Cambridge Dictionary. (n.d.). Meaning of remote working in English. Retrieved June 22, 2020, from

Casaló, L. V., Flavián, C., & Ibáñez-Sánchez, S. (2018). Influencers on Instagram: Antecedents and consequences of opinion leadership. Journal of Business Research, July.

Chaterine, R. N. (2020). Kemenkes: Corona Bencana Nasional, Bukan Darurat Nasional.

CNN Indonesia. (2020). Jokowi Imbau Masyarakat Bekerja dan Beribadah di Rumah.

Daim, T. U., Ha, A., Reutiman, S., Hughes, B., Pathak, U., Bynum, W., & Bhatla, A. (2012). Exploring the communication breakdown in global virtual teams. International Journal of Project Management, 30(2), 199–212.

DGT. (2018). 1 Oktober 2018, Ditjen Pajak Resmikan 23 Kantor Baru.

G. Malakyan, P. (2020). Digital Leader-Followership for the Digital Age: A North American Perspective. Digital Leadership - A New Leadership Style for the 21st Century, 1–24.

Ghina, S. (2020). Flexible Working Space, Pola Kerja Baru Kementerian Keuangan RI.

Ghura, R. (2020). Remote Work Before and During COVID-19.

Hadi, A. G., Kadhom, M., Hairunisa, N., Yousif, E., & Mohammed, S. A. (2020). A review on COVID-19: Origin, spread, symptoms, treatment, and prevention. Biointerface Research in Applied Chemistry, 10(6), 7234–7242.

Humas MenpanRB. (2020). “Work From Home” ASN Diperpanjang Hingga 13 Mei 2020.

Kramer, A., & Kramer, K. Z. (2020). The potential impact of the Covid-19 pandemic on occupational status, work from home, and occupational mobility. Journal of Vocational Behavior, 119, 103442.

Kuscu, M., & Arslan, H. (2016). Virtual Leadership at Distance Education Teams. Turkish Online Journal of Distance Education, 17(3), 136–156.

Lavelle, J. (2020). Gartner CFO Survey Reveals 74% Intend to Shift Some Employees to Remote Work Permanently.

MacHe, S., Servaty, R., & Harth, V. (2020). Flexible work arrangements in open workspaces and relations to occupational stress, need for recovery and psychological detachment from work. Journal of Occupational Medicine and Toxicology, 15(1), 1–11.

Ministry of Finance. (n.d.). Sebaran Pegawai Kementerian Keuangan. Retrieved June 24, 2020, from

Ministry of Finance. (2020). Flexible Working Space, Budaya Kerja Baru kemenkeu untuk Tingkatkan Produktivitas dan Kinerja Organisasi.

Raišienė, A. G., & Jonušauskas, S. (2013). Silent issues of ICT era: impact of techno-stress to the work and life balance of employees. Entrepreneurship and Sustainability Issues, 1(2), 108–115.

Raišiene, A. G., Rapuano, V., Varkulevičiute, K., & Stachová, K. (2020). Working from home-Who is happy? A survey of Lithuania’s employees during the COVID-19 quarantine period. Sustainability (Switzerland), 12(13).

Reuters. (2020). Indonesia confirms first cases of coronavirus.

Riso, S. (2020). Technology is our ally against the Coronavirus.

Rysavy, M. D. T., & Michalak, R. (2020). Working from Home: How We Managed Our Team Remotely with Technology. Journal of Library Administration, 60(5), 532–542.

Stachová, K., Stacho, Z., Blštáková, J., Hlatká, M., & Kapustina, L. M. (2018). Motivation of employees for creativity as a form of support to manage innovation processes in transportation-logistics companies. Nase More, 65(4 Special issue), 180–186.

Stephen W. Littlejohn, Foss, K. A., & Oetzel, J. G. (2017). Theories of Human Communication. In Waveland Press, Inc. (11th ed.). Waveland Press-Inc.

Ulya, F. N. (2020). ASN Boleh Kerja dari Rumah hingga 31 Maret 2020.

WHO Director-General’s. (2020). WHO Director-General’s opening remarks at the media briefing on COVID-19.



  • There are currently no refbacks.

Copyright (c) 2021 Nita Risdiana, Prahastiwi Utari, Ignatius Agung Satyawan

Supervised by

RJI Main logo

Our Journal has been Indexed by:



 Creative Commons License

Informasi by is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats