With regards to the given case study, what exactly could be the purpose of developing Knowledge Management System and whom that you think would be responsible to materialise this, by reflecting to the existence Business Inteligence?

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