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Analisis Strategi Penerimaan PBB-P2 Amanda Putri Fitriyani; Raden Marsha Aulia Hakim
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.605

Abstract

Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Kabupaten Cilacap merupakan pajak daerah dengan kontribusi terbesar terhadap Pendapatan Asli Daerah (PAD) Kabupaten Cilacap. Meskipun penerimaan tergolong tinggi, terdapat suatu permasalahan berupa tingginya piutang PBB-P2, yang disebabkan karena masih terdapat wajib pajak yang tidak patuh dalam memenuhi kewajiban pajaknya. Kondisi tersebut menunjukkan bahwa perlunya strategi yang dapat diterapkan untuk mengoptimalkan penerimaan PBB-P2 di Kabupaten Cilacap. Penelitian ini bertujuan untuk mendeskripsikan upaya optimalisasi penerimaan PBB-P2, menganalisis faktor internal dan faktor eksternal yang mempengaruhi penerimaaan PBB-P2 pada Badan Pendapatan Daerah Kabupaten Cilacap, dan menganalisis kekuatan, kelemahan, peluang, dan tantangan (SWOT) untuk merumuskan langkah-langkah strategis yang dapat diterapkan pada proses penerimaan PBB-P2. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara, observasi, dokumentasi, serta kuisioner. Teknik analisis data yang digunakan yaitu analisis data kualitatif dan analisis SWOT. Hasil dari penelitian ini yaitu terdapat beberapa strategi yang dapat diterapkan untuk mengoptimalkan penerimaan PBB-P2 pada Badan Pendapatan Daerah Kabupaten Cilacap, yaitu mengadakan pelatihan sumber daya manusia (SDM) secara berkelanjutan yang berbasis teknologi dan pelayanan publik, membentuk tim penyuluh pajak, mendukung pengembangan kawasan ekonomi untuk meningkatkan kondisi perekonomian masyarakat, dan menerapkan sistem notifikasi otomatis sebagai pengingat bagi wajib pajak untuk melakukan pembayaran tagihan PBB-P2.
The Influence of Limited Time Scarcity and Limited Quantity Scarcity on Impulsive Buying Behavior: Evidence from Somethinc × Batman Limited Edition Consumers on Shopee Aminah Akhazati Nur; Iwan Sukoco; Raden Marsha Aulia Hakim
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.982

Abstract

The growing adoption of e-commerce in Indonesia has encouraged beauty brands to leverage scarcity-based marketing strategies, through both time-limited and quantity-limited promotions, to drive sales on digital platforms. However, which dimension of scarcity more powerfully triggers impulsive purchasing behavior, particularly for limited-edition collaboration products, has not been specifically examined. This study aims to analyze the effect of Limited Time Scarcity (LTS) and Limited Quantity Scarcity (LQS) on Impulsive Buying among consumers of the Somethinc x Batman product on Shopee, both partially and simultaneously. A quantitative research method was employed using a survey with a 5-point Likert scale questionnaire administered to 135 respondents residing in Bandung who had previously purchased the product through Shopee. Data were analyzed using multiple linear regression following validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The results show that LTS has a positive and significant effect on Impulsive Buying (t = 13.043) with a partial contribution of 50%, while LQS also has a positive and significant effect (t = 6.894) with a partial contribution of 18%. Simultaneously, both variables significantly affect Impulsive Buying (F = 147.802; R² = 0.691). This study concludes that LTS is the dominant dimension of scarcity in driving Impulsive Buying among consumers of limited-edition collaboration products on e-commerce platforms, with an influence nearly three times greater than LQS.