Pricing Strategy of Sudut Pajak Website Service at Politeknik Negeri Batam
Abstract
This research aims to explore the pricing strategies for tax services offered on the Sudut Pajak website at Politeknik Negeri Batam. The study combines the aspects of the SBIFT model—Scope, Base, Influence, Formula, and Temporal Right—along with qualitative research methods and website content analysis to assess the way service providers organize their pricing. The results show that tax service providers largely employ packaged services as a means of luring customers, and that cost-based pricing functions as a fundamental instrument for making decisions. The report also notes the application of per-unit pricing based on service volume, open pricelists for efficient pricing communication, and subscription models for defining client usage windows and improving revenue stability. These insights contribute to the understanding of how tax service providers can implement effective pricing strategies to improve service delivery, foster customer loyalty, and ensure profitability. The study encourages further exploration of pricing models in the context of tax services to refine approaches and enhance service effectiveness.
Downloads
References
Abid, H. (2022). A Review on the Most Common Pricing Strategies. International Journal of Finance, Insurance and Risk Management.
Anggityo, L., & Sudhartio, L. (2020). Website And Pricing Strategy Development: A Business Coaching at Local SME.
Direktorat Jenderal Pajak (2022). Fungsi Pajak. https://www.pajak.go.id/id/fungsi-pajak
Ekawijaya, A. B., Rahayu, A., & Dirgantari, P. D. (2023). Strategi Penetapan Harga Layanan Education Technology (Edtech) Indonesia. In Jurnal Ilmu Manajemen dan Bisnis (Vol. 14, Issue 1).
Faith, D. O., & Edwin, A. M. (2014). A Review of The Effect of Pricing Strategies on The Purchase of Consumer Goods. In International Journal of Research in Management, Science & Technology (Vol. 2, Issue 2). https://ssrn.com/abstract=3122351
Hadi, Z. (2021). Evaluasi Cost of Revenue dan Metode Penetapan Harga Jasa Dalam Menilai Kinerja Perusahaan Pada Bullet Lake Records.
Hermawan, S., & Amirullah, M. S. (2016). METODE PENELITIAN BISNIS Pendekatan Kuantitatif & Kualitatif.
Hsu, P. F., Ray, S., & Li-Hsieh, Y. Y. (2014). Examining Cloud Computing Adoption Intention, Pricing Mechanism, and Deployment Model. International Journal of Information Management, 34(4), 474–488. https://doi.org/10.1016/j.ijinfomgt.2014.04.006
Isyrin, M. (2019). Digitalisasi Pajak di Indonesia dan Tantangan Penerapannya Dalam Masyarakat.
Iveroth, E., Westelius, A., Petri, C. J., Olve, N. G., Cöster, M., & Nilsson, F. (2013). How to differentiate by price: Proposal for a five-dimensional model. European Management Journal, 31(2), 109–123. https://doi.org/10.1016/j.emj.2012.06.007
Jawa Pos (2022). Daftar Mitra Resmi DJP, Kamu Pakai yang Mana? https://radarmalang.jawapos.com/
Laatikainen, G., Ojala, A., & Mazhelis, O. (2013). LNBIP 150 - Cloud Services Pricing Models.
Mu’aafii Satriya, A., & Nugraheni, A. (2023). Analisis Deskriptif Sistem Payment Pajak Kendaraan Bermotor pada Aplikasi Samsat Mobile Jawa Barat (SAMBARA). In Journal of Management and Social Sciences (Vol. 2, Issue 1). https://doi.org/10.55606/jimas.v2i1.211
Pontoh, W., Swandari Budiarso, N., Akuntansi, J., Ekonomi dan Bisnis, F., Sam Ratulangi, U., & Kampus Bahu, J. (2018). IPTEKS Penerapan Metode Penentuan Harga Jual Normal Dalam Penentuan Harga Jual Jasa (Studi Kasus Pada Usaha Photocopy Gloria Manado). In Jurnal Ipteks Akuntansi bagi Masyarakat (Vol. 02, Issue 01). https://doi.org/https://doi.org/10.32400/jiam.2.1.2018.23523
Rapaccini, M. (2015) Pricing strategies of service offerings in manufacturing companies: A literature review and empirical investigation. Product Planning and Control, 26(14-15), 1247-1263. https://doi.org/10.1080/09537287.2015.1033495
Rumetna, M. S. (2018). Pemanfaatan Cloud Computing pada Dunia Bisnis: Studi Literatur. Jurnal Teknologi Informasi Dan Ilmu Komputer, 5(3), 305. https://doi.org/10.25126/jtiik.201853595
Sofiyana, R. L. S., Hamid, D., & Riza, M. F. (2014). Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Batu.
Usli, V. A. (2022). Analisis Strategi Penetapan Harga PT. Grab Indonesia. Jurnal Bisnis Net, 5(2), 2621–3982.
Utami, A., Zahrudin, & Ramadhanti, S. (2019). Analisis Strategi Penetapan Harga Terhadap Keputusan Konsumen Menggunakan Jasa Ojek Online PT Go-Jek Indonesia. Journal of Applied Business and Economics (JABE), 6(2), 137–156.
Wang, Y. (2021). Pricing Strategy Research of Chinese Video Website Platform in Internet Era. Advances in Economics, Business and Management Research, 203.
Weisstein, F. L., Kukar-Kinney, M., & Monroe, K. B. (2016). Determinants of consumers’ response to pay-what-you-want pricing strategy on the Internet. Journal of Business Research, 69(10), 4313–4320. https://doi.org/10.1016/j.jbusres.2016.04.005
Wu, S., Wortmann, H., & Tan, C. (2014). Pricing Framework for Software-as-a-Service. Fourth Edition of the International Conference on the Innovative Computing Technology (INTECH 2014), 152-157. https://doi.org/10.1109/INTECH.2014.6927738
Copyright (c) 2024 Ria Anggraini, Arniati Arniati, Diah Putri Rahmawati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.