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All Journal Jurnal Ekonomi dan Bisnis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
M. Royhan Safdan Muzaki Harahap
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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STRATEGI PEMASARAN DAN DIGITALISASI PADA USAHA GROSIR LOKASI TIDAK STRATEGIS : WARUNG BUDE M. Royhan Safdan Muzaki Harahap; Vicky Febima Andrerico; Zainarti , Zainarti
Jurnal Ekonomi dan Bisnis Vol. 3 No. 6 (2025): JUNI
Publisher : ADISAM PUBLISHER

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Abstract

Wholesale businesses play an important role in the distribution of goods, but not all wholesalers are in strategic locations. Some of them operate in hidden places such as alleys, which makes it difficult for consumers to access and reduces business visibility. This condition has an impact on decreasing the number of customers, limited market reach, and less than optimal business growth. In facing these challenges, the right marketing strategy and adoption of digitalization are potential solutions to increase competitiveness. Digitalization through social media, e-commerce platforms, and digital payments can help wholesale businesses reach a wider market, introduce products effectively, and increase operational efficiency. Unfortunately, many wholesale business actors in non-strategic locations still rely on conventional methods and have not optimized digital potential. Therefore, research is needed to explore the right marketing and digitalization strategies for wholesale businesses in less strategic locations so that they can survive and thrive in this era of modern competition.
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN Mella Afrina; M. Royhan Safdan Muzaki Harahap; Try Wahyuni Mawatdah; Dini Vientiyani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5392

Abstract

This study examines the impact of tax socialization on local taxpayers’ compliance with land and building tax (PBB) payments. Although the United Nations is one of the most important sources of Local Owned Revenue (PAD), the low level of community compliance makes it difficult to achieve. One of the main strategies to increase taxpayers’ understanding, awareness, and positive attitude towards tax obligations is to socialize taxes. Quantitative descriptive research was used, with data collection through observation, questionnaires, and documentation studies. The results show that the intensity and quality of tax socialization are positive and significant to taxpayer compliance in paying PBB. The communication media used, individual approach, and involvement of community leaders are proven to affect the effectiveness of socialization. Thus, flexible and sustainable socialization is essential to help optimize local tax revenue. The results showed that there is a positive and significant relationship between the intensity of tax socialization and the increase in compliance with PBB payments. Taxpayers who actively receive information and education about taxes tend to better understand their obligations, pay taxes on time, and behave more obediently to applicable regulations. In contrast, taxpayer awareness and participation are low due to lack of information and communication. The results confirm that flexible and consistent tax socialization is essential to support PBB collection at the local level.
Co-Authors Dini Vientiyani Mella Afrina Try Wahyuni Mawatdah Vicky Febima Andrerico Zainarti , Zainarti