subject: knowledge management

In real working environment there must be a gap of knowledge between top management and subordinates.They share knowledge but maybe only with the same group (position). In related to KMS in LHDN, what is the best way to overcome/managing this situation.

LHDN is an organization which applies Knowledge Management (KM) in many ways throughout their business operations. LHDN is very concerned about KM where all employees are required to attend conferences, courses, and training to increase their knowledge as well as their skills so that they can make valuable contributions to the organization. Other than that, when new employees started working in LHDN, they are required to attend basic training programs at Malaysian Tax Academy (MTA) in Bangi. Malaysian Tax Academy (MTA) is one of LHDNM initiatives to preserve knowledge management and business intelligence in their organization. MTA, a training arm of the Inland Revenue Board of Malaysia (IRBM), was founded in September 1994. It sits on a 36.8-acre property, in Bandar Baru Bangi, Selangor, about 35 kilometres from the capital of Kuala Lumpur by North-South Expressway. The house is about 15 hectares. MTA is responsible for fulfilling the LHDNM training goals. The aims include by producing a highly disciplined and skilled workforce and achieving LHDNM's dream to be a centre of excellence for national and international tax planning and leadership. MTA is an internal training program. The program aims to expose the basics information including training in national and organizational awareness as well as taxation basics. APM acts as a training academy for LHDN to design and implement training programs to produce good quality officers. MTA training program is categorized into THREE (3) main categories. First is the training programmer for job confirmation. This is the entry-level training for new LHDNM recruiters to provide fundamental and introductory expertise in nationalism, administrative history, central taxes and a clear practical curriculum. The second one is training programmers for career advancement. These courses develop analytical skills for professional advancement in respective areas of work. The last intemal training programmer is training programmers for exposure and knowledge. Each employee is required to attend a training program for knowledge advancement to complete their module and it must be completed within 6 years. The organization believes that the module allows the employee to improve their work's level and quality. The module exposes the employee with new skills and improves their comprehension so that better results can be obtained. MTA offers different training programs to enhance LHDNM personnel's skills. Specialized training is conducted to enhance audit and tax skills of the officers. Software analysis software, forensic accounting, UBS, experience in specialist fields, stamping duties, tax incentives, etc. are also provided to authorities. The training is conducted through lectures and case studies, role-playing and simulation training is given a great deal of emphasis. LHDNM managers and personnel also receive additional instruction, ranging from specialist practical (taxation) to relational (computer software systems, public relations, mediation, counseling, language abilities and others). Management training, integrity, communication, strategic management, leadership and strategic assessment are also provided. LHDNM ways to enhance KM and BI does not stop there. They also have international collaboration which is International Training, Research and Innovation Center, organizes courses in international taxation which is also known as cooperation training programmers. APM organizes training courses on international taxation in cooperation with international agencies and organizations that include Commonwealth Association of Tax Administrator (CATA), Organization for Economic Cooperation and Development (OECD), International Bureau of Fiscal Documentation (IBFD), and Japan International Cooperation Agency (JICA). The aim of these training programs is to involve tax workers from the neighboring ASEAN countries as well as from selected countries in the Asian, African, Pacific and other Commonwealth countries. The training focuses on a wide range of subjects, including international taxation, transnational corporations, counseling, criminal investigations, e-commerce, fraud and integrity awareness, pricing of transfer payments, tax treaties and information exchange. Each staff member who attends the training program will also earn points which will determine their KPI score and superiority in their department as well as LHDNM. In addition, other application of KM applied at LHDNM is the organizations that share all the information throughout the official email. Communicating via email is almost immediate, improving interaction quality by disseminating information rapidly and enable the people in the organization to respond quickly which enable LHDNM to improve the productivity and decision making process. Today, email is an almost invisible resource for the organization to share information and knowledge sharing among the organization people. Almost everyone has at least one email account, making it a must-have communication tool for modern communications. The effective use of email as a communication can reduce over-dependence on face-to- fate meeting or consultation. Conduct tax conference for information sharing. LHDNM will usually organized tax conferences to share new information updated not only among the employees in the organization but also for the public for the purpose of knowledge sharing. By organizing the conferences, LHDNM enable the employees to discuss and plan a strategy, let say for the next event. It also encourages individuals to take a ' divide and conquer ' approach to the system, exchange feedback, and discover opportunities that might otherwise be lost. It also promotes a discussion about meetings, speakers, and subjects that will undoubtedly lead to a greater understanding and appreciation of the material in general among the employees at LHDNM. It encourages growth, which is otherwise unlikely to occur in the daily environment of an employee. Participating in a conference is a great way for the employee to develop new skills, keep up on the latest information, stimulate inspiration, rekindle enthusiasm and hear from experts for a better understanding. This also will help to reduce the knowledge hiding culture at LHDNM. Next, every department at LHDNM is subject to hierarchy concept which the seniors' staff will be on the top of the organization. We have been told by the person through the interview session that in LHDNM, every department will be managed by the senior staff respectively. The senior staff that has more experiences and skillful are usually responsible for the planning task and monitoring the employees to provide extend guidance. Part of the senior staff's core responsibilities including ensuring clarity around the priorities and goals for the entire functional area. Today's organization like LHDN is a great function for a complex term of environment. Knowledge management is involved in knowledge sharing which bring a crucial for successful business, as it helps to attain competitive advantages and encourage sharing attitude by helping other with regard various tasks and processes within the workplace. Knowledge refers to the information or expertise required by the employees for performing. We suggest some recommendations which bring LHDN to level of improvement in their organizational business. It measures that managers need to emphasize for dealing with the dimension that influence knowledge management in their organizational. This can relate in Figure 1 shows Job satisfaction has positive impact on job performance. Person organization Fit Job Suisfactice Job Performance Figure 1: Job satisfaction has positive impact on Job Performance This person organization fit actually matches happen between an individual and requirement of a specific job. LHDN must pursue that person-job fit so it can bring match application knowledge and skills to the requirements of specific job openings and focus on an application ability to perform right away without any training. Besides that, LHDN also must know organization fit which related level of comfort with an organizational culture. This both types of fit are very important to reach long-term satisfaction with a job in LHDN organization or any organization In addition, job satisfaction actually indicated a task and responsibilities that must match with her / his competences. The task are not suitable will lead toward job dissatisfaction. Job satisfaction ultimate with job performance. For example, a person is having responsibilities that best match with this abilities, he will well performance and show greater results or higher performance. Therefore, it can be concluded that, human resource must be aware and consider employee capabilities while designing the job description of their employee. The organization like LHDN can provide an opportunity for socializing beyond work to overcome co-worker-related issues. This actually indicates about mutual trust and behavior which Human Resources should on encouraging meaningful workplace relationships. LHDN can fulfill this objective by offering avenues for informal interactions e.g. by informal groups or communities based on like mindedness, or preference. This will reduce individual difference to great by allowing them to each other closely. In LHDN organization the suitable way to improve for this organization by doing 360- degree feedback which to overcome organizational related issues. Via 360-degree actually involve Human Resource manager consider that this process can effectively increase the confidence of LHDN manager. Besides that, this may give great feeling about the company as well. This boost moral within the workplace. This feedback given not only from line manager but from peer, junior and colleagues from other departments. Therefore it can be concluded that communication actually helps expose hidden issue and increase a sense of empowerment and voice of your leader and employee which them will feel valuable and affirmed. Other than that is keeping the customer in mind. This is job for organization effectiveness which indicate evolution the needs and interest of the customer. For example, LHDN organization can ask customers to fill in survey or answer questions about the service provided. Then, this LHDN companies find out what the customers want from the company or the services they find the most valuable for their needs and goals. Even though client or customer play a role for making the organizational more effectives but the company also must identify the appropriate level of quality for the service that had been provided. The key for this is balance of quality with minimum set of budget range. Via this part is indicating an organization active in making a great decision that will accomplish specific goal with cutting back on quality of service. Typically, organizations like LHDN have to continuous improvement processes like Kaizen, Six Sigma in place which this function is for tapping the innovations of the employee as well as adding the knowledge base. The continuous improvement processes Kaizen can happen when involved with evolution of knowledge store in company based in intranet. Therefore it can be concluded that the era of knowledge management importance for to make a success for the organization Top management of every organization should play a critical role in ensuring knowledge management in their organization be manageable and will exploit to true potential. They must understand and nurture the culture both on an organizational and community level. The knowledge management culture should be nurtured to bring good values to the organization itself and to improve their day to day operations. LHDN is one of the top organizations in Malaysia should emphasize and practice knowledge management system in systematic ways since practicing knowledge management proven will benefit their organization in many ways. By implementing the knowledge management system, it can save organizations significant time from dealing with the customer and day-to-day operations. It also ensures that the system in LHDN up-to-date from time to time, which will shorten customer waiting time, and the employees will focus more on the critical job. The knowledge management system is the pillar for every organization including LHDN. It is one important reason why the organization will always improve continuously even though the personnel will turn out to retire and replace it with other personnel. Training academy and knowledge sharing between personnel are the most valuable things in the organization since human capital is the core pillar in the knowledge management system. It has capabilities to filter the information while identifying incorrect and outdated knowledge. It is very clear the concept of knowledge management will fit in any organization, since the existence of this system, it is the way forward to a knowledge-based economy. It is very crucial to manage the organization's knowledge resources efficiently and effectively for the organization to achieve competitive advantages and so to incorporate the practices within organizations