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Strategi Komunikasi Badan Pendapatan Daerah Upaya Meningkatkan Kesadaran dan Kepatuhan Wajib Pajak Restoran (Studi kasus pada kantor BAPENDA Lampung Utara) Suci Ria Ardinata; Hagi Julio Salas
MUKASI: Jurnal Ilmu Komunikasi Vol. 4 No. 2 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/mukasi.v4i2.4654

Abstract

This study examines the communication strategies implemented by the Regional Revenue Agency in increasing awareness and compliance of restaurant taxpayers in North Lampung Regency. This study uses a qualitative descriptive method, with data collection techniques through document studies and field research in the form of interviews. The findings show that the communication strategies used include delivering persuasive messages through direct socialization, utilizing social media, and a service approach that focuses on taxpayers. These strategies aim to increase taxpayer understanding, compliance, and participation in carrying out their obligations. In restaurant tax revenue, there are several aspects of communication that are indicators of taxpayer assessment, namely: 1) Service to taxpayers, 2) Principle of justice, 3) Legal certainty and its enforcement, 4) Transparency in administration, and 5) Restaurant tax collection process. In addition to socialization, the North Lampung Bapenda also carries out counseling and coaching activities for business actors as part of an effort to increase their compliance in paying restaurant taxes.
Analisis Dampak Media Sosial dalam Komunikasi Interpersonal: Kajian Literatur Deskriptif 2019–2024 Rima Sasfira; Hagi Julio Salas
MUKASI: Jurnal Ilmu Komunikasi Vol. 4 No. 2 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/mukasi.v4i2.4658

Abstract

This article analyzes the impact of social media on interpersonal communication by identifying both its positive and negative effects. Social media facilitates individuals to stay connected and communicate despite distance and time, and it also expands social networks that can strengthen interpersonal relationships. However, behind this convenience, social media also poses challenges in maintaining the quality of face-to-face interactions and emotional closeness. Excessive use of social media may reduce direct interactions, which are essential for building deep social bonds. The phenomenon of phubbing—where attention is more focused on digital devices than on people nearby—illustrates the negative impact of social media on social relationships. Additionally, dependence on social media can increase feelings of loneliness, anxiety, and social isolation, which weaken the quality of interpersonal relationships. This study shows that while social media offers convenience and benefits in expanding social connections, unwise usage can lower the quality of interpersonal communication. Therefore, it is important to use social media wisely, maintain a balance between the digital and real world, and enhance digital literacy to support healthy and meaningful social relationships