Abstract
Bureaucratic simplification in Indonesia was introduced to reduce hierarchical layers and promote a more agile, professional, and performance-oriented public administration; however, structural reform does not automatically transform deeply embedded bureaucratic cultures and work practices. This study examines the characteristics of bureaucratic culture following bureaucratic simplification and explains the factors underlying resistance to change within the Tangerang Regency Government. A qualitative phenomenological design was employed through in-depth semi-structured interviews, limited observations, and document analysis involving officials directly affected by position equalization and those responsible for its implementation. Data were analyzed using thematic analysis supported by NVivo 14 through systematic coding, categorization, theme development, and interpretation. The findings reveal five interrelated dimensions: hierarchical culture and decision centralization, administrative–digital accountability culture, structural–functional transitional culture, functional work culture, and resistance to change. Resistance emerged as the dominant theme, reflected in role ambiguity, career uncertainty, competency gaps, passive resistance, and defensive adaptation. Although team-based work, multitasking, data-driven coordination, service responsiveness, and professionalization have begun to develop, these practices remain constrained by hierarchical authority, dependence on formal directives, and structurally oriented work identities. This study conceptualizes post-simplification bureaucracy as a hybrid transitional culture in which emerging functional practices coexist with persistent structural norms, while resistance signals unresolved tensions surrounding authority, occupational identity, competence, career certainty, and organizational support. Effective bureaucratic simplification therefore requires sustained change management, clear role and career arrangements, competency development, empowered team leadership, and institutionalized team-based work systems.