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Ratna Taliupan
Sekolah Tinggi Ilmu Ekonomi Petra
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PENGARUH MANAJEMEN HUBUNGAN PELANGGAN TERHADAP RETENSI PELANGGAN J&T EXPRESS TOMOHON Novita Lawere; Ratna Taliupan; Selly Mumu
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 11 No. 2 (2025): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Perkembangan teknologi dan pertumbuhan e-commerce mendorong peningkatan kebutuhan akan jasa pengiriman yang cepat dan andal. Perubahan perilaku konsumen yang mengutamakan efisiensi dan kecepatan membuat perusahaan logistik seperti J&T Express harus terus berinovasi. Di Tomohon, J&T Express menjadi pilihan utama, namun masih menghadapi tantangan dalam mempertahankan loyalitas pelanggan meski telah menerapkan strategi manajemen hubungan pelanggan (CRM). Fluktuasi pembelian ulang, keluhan layanan, dan rendahnya partisipasi program loyalitas masih ditemukan. Penelitian ini bertujuan untuk menganalisis pengaruh CRM terhadap retensi pelanggan J&T Express Tomohon. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 150 pelanggan dari total populasi 650 pelanggan dalam tiga bulan. Analisis dilakukan menggunakan regresi linear sederhana melalui SPSS versi 26. Hasil menunjukkan CRM berpengaruh signifikan terhadap retensi pelanggan, dengan interaksi berkualitas dan pemanfaatan teknologi menjadi kunci loyalitas jangka panjang.
ANALISIS POTENSI PAJAK SARANG BURUNG WALET DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN (MBLB) PADA PENDAPATAN ASLI DAERAH (PAD)  DI KOTA BITUNG Dini Deviana Janet Suatan; Selly Mumu; Ratna Taliupan
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

This study aims to analyze the potential of Swiftlet Nest Tax and Non-Metallic Minerals and Rocks Tax (MBLB), measure the tax gap, and analyze the growth trend of tax revenues toward Regional Original Revenue (PAD) in Bitung City during 2021–2025. The research employed a descriptive quantitative method using secondary data obtained from the Regional Revenue Agency (BAPENDA) of Bitung City. The analytical techniques used were tax potential analysis, tax gap analysis, and trend analysis. The results indicate that the average potential of Swiftlet Nest Tax reached Rp74.424.000 with an average realization of Rp10.025,000 and an average tax gap of 86%. Meanwhile, the average potential of Non-Metallic Minerals and Rocks Tax (MBLB) reached Rp257,582,491 with an average realization of Rp85.784.400 and an average tax gap of 66.28%. Trend analysis showed that revenues from both taxes fluctuated during the study period. The study concludes that both taxes have significant potential to increase Regional Original Revenue (PAD), but their potential has not been fully optimized
Effect of Fine Sanctions on Taxpayers' Compliance in Paying Land and Building Tax in South Tondano District Minahasa Regency Anita Nisa Kambey; Ratna Taliupan; Friska Langelo; Edino Ayub Lomban; Regina Beatrix Takakobi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7609

Abstract

This research aims to determine how much fines affect taxpayer compliance in paying land and building taxes in South Tondano District, Minahasa Regency. Fines are an important instrument to encourage taxpayer compliance, where late PBB payments are subject to an administrative fine of 2% per month with a maximum fine of 48% or the equivalent of 2 years. The research method used is quantitative, with primary data as the source. The population in this research is all taxpayers in South Tondano District, Minahasa Regency, namely 771 taxpayers who are a sample of 50 taxpayers. Data analysis uses a regression test to test the effect of the fine sanction variable on taxpayer compliance in paying PBB. The research results show that results show that fines have a positive and significant effect on taxpayer compliance in paying PBB. These findings indicate that the higher the administrative fine imposed, the higher the level of taxpayer compliance because taxpayers will choose to pay taxes on time rather than being late and subject to fines. This research concludes that applying fines has effectively increased taxpayer compliance in paying PBB. Therefore, enforcement of fines needs to be carried out consistently to ensure a higher level of taxpayer compliance.
Co-Authors Anita Nisa Kambey Catur Nugroho Prakoso Dhian Theresia Kenanga Dini Deviana Janet Suatan Donald Michi Kassety Edino Ayub Lomban Edino Ayub Lomban Friska Langelo Friska Langelo Gebriany Pirade Wenur M. Yogi Riyantama Isjoni Novita Lawere Prisca Patricia Liem Putra Petra Dumgair Regina Beatrix Takakobi Rumapea, Elina Lulu Bimawati Selly Mumu Siadari, Lasdamena SILALAHI, TIODORA FERMISKA Silvana Enjelina Bander Sri Sunarni Sonu Tarissa Tolinggi Tiffany Sayako Karamoy Toar Romario Sigar Tumewu, Wanny Christiana Wanny Christiana Tumewu Wulan Amalia Antameng