Governance and Public Administration in the New Normal Era: A case study of Post-Clearance Audit Division, The Customs Department

Abstract

This study aimed to examine (1) the implementation of New Public Management (NPM) practices and (2) the problems and obstacles in applying NPM within the Excise Audit Bureau. A qualitative research approach was employed, utilizing document analysis and in-depth interviews with five key informants. The findings revealed that the Excise Audit Bureau has adopted several NPM practices, including remote work arrangements through the Work@Home system, a one-stop service for additional excise tax payments, and an electronic document management system (e-office Paperless). However, several problems and obstacles were identified: officials have not yet been granted access rights to modify their own check-in and check-out records in the Work@Home system; communication gaps and misunderstandings persist between officials and entrepreneurs in implementing the one-stop excise tax payment service; and delays occur within the electronic document management system.