World Bank and OECD statistics unmatch tax revenue as % of GDP

I have been looking for statistics on tax revenue to GDP ratio of different countries. I’ve found it on World Bank website.

https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?view=chart

which claims that it is 11.5% for Germany (2018) for example.
Then I have seen this page from OECD website

https://www.oecd.org/tax/revenue-statistics-germany.pdf

which claims that it is 38.5% for Germany (2018).
How come there’s such a huge difference between these two sources? Is there something I’m getting wrong here? How can there be 27% difference, OECD number is more than 3 times world bank number! Can anyone enlighten me please?