PROPOSED ACCOUNT-BASED MARKETING STRATEGY

FOR BUSINESS TO BUSINESS (CASE STUDY AT

STRATEGIC BUSINESS UNIT TELKOMPAJAKKU IN
TELKOMMETRA)

FINAL PROJECT

In partial fulfillment of the

requirements for the master’s degree
from Institut Teknologi Bandung

By
ANDINI WIDIA SARI
Student ID: 29121073
(Master of Business Administration Program)

INSTITUT TEKNOLOGI BANDUNG

January 2023
 ABSTRACT

PROPOSED ACCOUNT-BASED MARKETING STRATEGY

FOR BUSINESS-TO-BUSINESS (CASE STUDY AT
STRATEGIC BUSINESS UNIT TELKOMPAJAKKU IN
TELKOMMETRA)

By
Andini Widia Sari
Student ID: 29121073
(Master of Business Administration Program)

ABSTRACT

The Ministry of Finance through the Direktorat Jenderal Pajak (DJP) and also the Ministry
of SOEs (State-Owned Enterprises), since 2018 has made an appeal to carry out a digital
transformation of taxation. The existence of these directives opened up opportunities for the
industry to expand their business into the digital field of taxation. This was then used by
TelkomMetra, by forming Telkompajakku. However, as a business unit with B2B
segmentation, until now Telkompajakku still has a number of clients and revenues that have
not reached the company's target. One reason is because the sales cycle exceeds the target
time, especially in the first cycle, namely the search stage. Moreover, all of Telkompajakku's
clients come from the SOEs sector and are not diversified from various industrial sectors.

This research aims to maximize the marketing activities carried out by Telkompajakku in
order to increase the number of clients and the amount of revenue. The recommended strategy
adapts to the needs of potential customers, as well as customers who are currently
Telkompajakku clients. The method used in this study is a qualitative method by conducting
in-depth interviews with several respondents such as 2 current customers, as well as 3
potential customers (1 SOE sector and 2 private sectors). Based on the results of the
interviews, it was found that 1) All respondents from various sectors started the supplier
search process online. 2) 4 out of 5 respondents expect proposal materials or guidebooks that
are in accordance with the industrial sector they are working on. After conducting a gap
analysis, it was found that the marketing activities of Telkompajakku had not met the
expectations of all customers. To be able to overcome this, the solution that can be carried
out by the unit responsible for Telkompajakku marketing activities is to carry out an Account-
Based Marketing strategy. Through this strategy, several marketing activities will be carried
out by 1) Search Engine Optimization (SEO) through Content Marketing, and 2) Creating
Marketing Kits in the form of proposals or guidebooks specifically made for certain
industries. By identifying the right marketing strategy, it is hoped that it can increase the
number of clients and revenue from Telkompajakku.

Keywords: Digital Taxation, Telkompajakku, Sales Cycle, B2B, Account-Based Marketing

i
 ABSTRAK

USULAN STRATEGI PEMASARAN BERBASIS AKUN

UNTUK BISNIS KE BISNIS
(STUDI KASUS PADA UNIT BISNIS STRATEGIS
TELKOMPAJAKKU DI TELKOMMETRA)

Oleh
Andini Widia Sari
Student ID: 29121073
(Program Studi Magister Administrasi Bisnis)

ABSTRAK

Kementerian Keuangan melalui Direktorat Jenderal Pajak (DJP) dan juga Kementerian
BUMN Badan Usaha Milik Negara, sejak tahun 2018 telah memberikan himbauan untuk
melakukan transformasi digital perpajakan. Adanya arahan tersebut membuat terbuka nya
peluang bagi para industri untuk melebarkan bisnisnya ke bidang digital perpajakan. Hal ini
kemudian dimanfaatkan oleh TelkomMetra, dengan membentuk Telkompajakku. Akan
tetapi, sebagai unit bisnis dengan segmentasi B2B, hingga saat ini Telkompajakku masih
memiliki jumlah klien dan pendapatan yang belum mencapai target perusahaan. Salah satu
penyebabnya karena siklus penjualan yang melebihi waktu yang ditargetkan, khususnya pada
siklus pertama yaitu tahap pencarian. Terlebih, seluruh klien Telkompajakku berasal dari
sektor BUMN dan tidak terdiversifikasi dari berbagai sektor industri.

Penelitian ini bertujuan untuk memaksimalkan kegiatan pemasaran yang dilakukan oleh
Telkompajakku agar bisa meningkatkan jumlah klien dan jumlah pendapatan. Strategi yang
direkomendasikan menyesuaikan dengan kebutuhan pelanggan potensial, dan juga
pelanggan yang sudah menjadi klien Telkompajakku saat ini. Metode yang digunakan dalam
penelitian ini adalah metode kualitatif dengan melakukan wawancara mendalam bersama
beberapa responden seperti 2 klien atau pelanggan saat ini, dan juga 3 pelanggan potensial
(1 sektor BUMN dan 2 sektor swasta). Berdasarkan hasil wawancara, ditemukan bahwa 1)
Semua responden dari berbagai sektor mengawali proses pencarian supplier secara online. 2)
4 dari 5 responden mengharapkan adanya materi proposal atau buku panduan yang sesuai
dengan sektor industri yang mereka tekuni. Setelah dilakukannya analisis gap, ditemukan
bahwa kegiatan pemasaran dari Telkompajakku belum memenuhi ekspetasi seluruh
pelanggan. Untuk dapat mengatasinya, solusi yang bisa dilakukan oleh unit yang
bertanggungjawab dalam kegiatan pemasaran Telkompajakku adalah dengan melakukan
strategi Pemasaran Berbasis Akun. Melalui strategi ini, akan dilakukan beberapa kegiatan
pemasaran dengan cara 1) Search Engine Optimization (SEO) melalui Content Marketing,
dan 2) Membuat Marketing Kit berupa proposal atau buku panduan yang secara spesifik
dibuat untuk industri tertentu. Dengan mengidentifikasi strategi pemasaran yang tepat ini
diharapkan bisa meningkatkan jumlah client dan pendapatan dari Telkompajakku.

Kata Kunci : Digital Perpajakan, Telkompajakku, Siklus Penjualan, B2B, Pemasaran

Berbasis Akun

ii
 VALIDATION PAGE

PROPOSED ACCOUNT-BASED MARKETING STRATEGY

FOR BUSINESS-TO-BUSINESS (CASE STUDY AT
STRATEGIC BUSINESS UNIT TELKOMPAJAKKU IN
TELKOMMETRA)

By
Andini Widia Sari
Student ID: 29121073
Master of Business Administration Program

Institut Teknologi Bandung

Approved

February 06th, 2023

Supervisor

Atik Aprianingsih, S.T., M.M., DBA

iii
 DECLARATION OF NON-PLAGIARISM
Plagiarism is:
Taking, using, and submitting a work of another, including an idea, writing,
or invention, as if it was her or his own.

Plagiarism includes (but not limited to):

1. quoting verbatim the work of another without acknowledgement of
the source;
2. paraphrasing the work of another without acknowledgement of
the source;
3. using the idea of another without acknowledgement of the source; 4.
submitting the work of another without identifying clearly who did the
work;
5. colluding by submitting the work of another as her or his own
with consent from the other.

I understand that Plagiarism is wrong, a breach of academic integrity, and

against Program, School, and University’s Policy and Regulation.

I declare that all material in this Final Project is original, my own work,
and does not involve plagiarism.

I have not allowed, and will not allow, another to copy my work with the
intention of submitting it as her or his own work.

Name : Andini Widia Sari Student ID : 29121073

Signed Date : February 06th, 2023

This final project is dedicated to Allah SWT, My Parents, My Brothers, and My
Future Husband, who always support me.

iv
 ACKNOWLEDGMENT

Alhamdulillahirabbil'alamin, all praise to Allah SWT because the author has

completed a Final Report with the title “Proposed Account-Based Marketing
Strategy for Business-to-Business (Case Study at Strategic Business Unit
Telkompajakku in TelkomMetra)”. This Final Project was compiled by the author
as a requirement for completing studies in MBA ITB. During the process of writing
the Final Project, the author has received support, guidance, and assistance from
many parties. Therefore, the author would like to express his deepest gratitude and
appreciation to:
1. Mrs. Atik Aprianingsih, S.T., M.M., DBA as a final project supervisor
took the time to guide the author in completing this final project.
2. Mr. Turasto Aji Dharma is a Vice President of Business Development
Synergy which gives me a chance to conduct research in the Business
Development Synergy (BDS) Unit.
3. Mr. Hamdy Saputra and Mrs. Annisa Hayuning Sari as an employee of
Sub-unit Lead Generation in the BDS Unit for all the help and guidance to
the author completed this final project.
4. Mr. Yudhistira as Sales of Telkompajakku for the help to give a document
and information about Telkompajakku.
5. My Parents (Ibu and Ayah) who always give me everything, whether it's
providing support in words, prayers, and also money so I can continue my
study in my dream university, MBA ITB.
6. My brothers (Bang Aan, Bang Fiky, and Hanif) always give me support in
any condition and also great advice.
7. Muhammad Farhan Fadhil Bessari S.T., M.T. who always accompanies
me in joy and sorrow during the completion of my final project.

This final project is expected to help PT Multimedia Nusantara (TelkomMetra) to

implement the best marketing decision because it's really important for B2B
companies to generate leads. So that the company can take the right strategic steps.
The author realizes that this final project is far from perfect. The author expects
input and suggestions to make it better.

v
 TABLE OF CONTENTS

ABSTRACT i
ABSTRAK ii
VALIDATION PAGE iii
ACKNOWLEDGEMENTS v
TABLE OF CONTENTS vi
LIST OF APPENDICES vii
LIST OF FIGURES viii
LIST OF TABLES x
Chapter I Introduction 1
I.1 Background 1
I.2 Company Profile 4
I.3 Business Issue 8
I.4 Research Questions and Research Objectives 12
I.5 Research Scope and Limitation 13
Chapter II Literature Review 15
II.1 Theoretical Foundation 15
II.2 Conceptual Framework 31
Chapter III Research Methodology 34
III.1 Research Design 34
III.2 Data Collection Methods 37
III.3 Data Analysis Method 42
Chapter IV Results and Discussion 43
IV.1 Result 43
IV.2 Business Solution 137
IV.3 Implementation Plan & Justification 148
Chapter V Conclusion and Recommendation 151
V.1 Conclusion 151
V.2 Recommendation 152
REFERENCES 154
APPENDICES 157

vi
 LIST OF APPENDICES

Appendix A Interview Process 157

Appendix B Interview Guideline 158

vii
 LIST OF FIGURES

Figure 1.1 TelkomMetra Organization Structure…………………………………….6

Figure 1.2 Business Development Synergy Unit Structure…………………………..7
Figure 1.3 Stakeholder Maps of Telkompajakku…………………………………....11
Figure 2.1 Three Types of Account Based Marketing (ABM)………………………17
Figure 2.2 Sales Prospecting Framework…………………………………………....19
Figure 2.3 Forces Influencing Organization Buying Behavior………………………21
Figure 2.4 Stage in Business Buying Process………………………………………..22
Figure 2.5 Conceptual Framework…………………………………………………..31
Figure 3.1 Research Framework…………………………………………………….34
Figure 4.1 e-Invoice Host to Host Services of Telkompajakku……………………..44
Figure 4.2 e-SPT Advance and Unification of Telkompajakku……………………...45
Figure 4.3 Telkompajakku Modular Service………………………………………...45
Figure 4.4 Digital Stamp or e-Meterai of Telkompajakku…………………………..46
Figure 4.5 ERP Integration Service of Telkompajakku……………………………..47
Figure 4.6 e-Filling and e-Billing Product of Telkompajakku………………………47
Figure 4.7 Location of Telkompajakku Office………………………………………50
Figure 4.8 Offline Meeting with PT. SDI……………………………………………51
Figure 4.9 Online Meeting with PT. SSI……………………………………………51
Figure 4.10 SOEs Tax Forum……………………………………………………….52
Figure 4.11 Booth of Telkompajakku……………………………………………….52
Figure 4.12 Meeting with Air Asia Indonesia……………………………………….53
Figure 4.13 Website of Telkompajakku……………………………………………..54
Figure 4.14 LinkedIn of Telkompajakku……………………………………………56
Figure 4.15 Youtube of Telkompajakku…………………………………………….56
Figure 4.16 Buying Process Flow Chart of Telkompajakku…………………………58
Figure 4.17 Work Office of BDS Unit……………………………………………….60
Figure 4.18 Work Office of Telkompajakku………………………………………...60
Figure 4.19 Logo and Website of Telkompajakku…………………………………..60
Figure 4.20 Poster of Telkompajakku……………………………………………….60
Figure 4.21 Percentage of Indonesia Population in 2020 by Age Group……………70
Figure 4.22 Indonesian Internet Users in 2022………………………………………72
Figure 4.23 List of Telkompajakku’s Client…………………………………………75
Figure 4.24 Market Segmentation Among Competitors of Telkompajakku………..109
Figure 4.25 Location of Sipajak……………………………………………………110
Figure 4.26 Website of Sipajak…………………………………………………….111
Figure 4.27 The Important of B2B Website………………………………………..112
Figure 4.28 Instagram of Sipajak…………………………………………………..112
Figure 4.29 LinkedIn of Sipajak……………………………………………………113
Figure 4.30 Work Office of Sipajak………………………………………………..115
Figure 4.31 Poster of Sipajak………………………………………………………115
Figure 4.32 Logo of Sipajak………………………………………………………..115
Figure 4.33 Website of Sipajak…………………………………………………….115
Figure 4.34 Work Office of Online Pajak………………………………………….117
Figure 4.35 Website of Online Pajak……………………………………………….118
Figure 4.36 Instagram of Online Pajak…………………………………………….119
Figure 4.37 LinkedIn of Online Pajak……………………………………………...119
Figure 4.38 Facebook of Online Pajak……………………………………………..120

viii
Figure 4.39 Twitter of Online Pajak………………………………………………..121
Figure 4.40 Youtube of Online Pajak………………………………………………122
Figure 4.41 SEO Strategy of Online Pajak…………………………………………122
Figure 4.42 Webinar Held by Online Pajak………………………………………...123
Figure 4.43 Online Pajak Office……………………………………………………124
Figure 4.44 Logo of Online Pajak………………………………………………….124
Figure 4.45 Product Services of Online Pajak……………………………………...124
Figure 4.46 Poster of Online Pajak…………………………………………………124
Figure 4.47 Website of Online Pajak………………………………………………124
Figure 4.48 Location of Klikpajak Office………………………………………….126
Figure 4.49 Klikpajak by Mekari Conference in 2021……………………………..127
Figure 4.50 Klikpajak Webinar…………………………………………………….128
Figure 4.51 Klikpajak Website…………………………………………………….128
Figure 4.52 Instagram of Klikpajak………………………………………………..129
Figure 4.53 LinkedIn of Klikpajak…………………………………………………129
Figure 4.54 Twitter of Klikpajak…………………………………………………...130
Figure 4.55 Youtube of Klikpajak………………………………………………….130
Figure 4.56 SEO Strategy of Klikpajak…………………………………………….131
Figure 4.57 Work Office of Klikpajak……………………………………………..132
Figure 4.58 Logo of Klikpajak……………………………………………………..132
Figure 4.59 Product Services of Klikpajak…………………………………………132
Figure 4.60 Website of Klikpajak………………………………………………….133
Figure 4.61 Poster of Klikpajak……………………………………………………133
Figure 4.62 Value Proposition of Telkompajakku…………………………………139
Figure 4.63 #FlipMyFunnel Model for Account-Based Marketing………………..140
Figure 4.64 Example of Ideal Customer Profile Worksheet……………………….141
Figure 4.65 Article and Guidebook as a Content Marketing Strategy……………..143
Figure 4.66 Specific Guidebook Related to Industry……………………………….144
Figure 4.67 Specific Proposals Related to Industry………………………………..145
Figure 4.68 Customer Service Automation from Qontak………………………….146
Figure 4.69 ABM Scorecard for Measurement…………………………………….147
Figure 4.70 Google Analytics KPI Dashboard for Measurement………………….147

ix
 LIST OF TABLES

Table 1.1 Number of Submission for e-Filling, e-Form, e-SPT, and SPT Manual……1
Table 1.2 Number of Registered Taxpayers From 2017-2021………………………2
Table 1.3 Tax Application Service Provider Officially Registered by DJP…………..2
Table 1.4 Sample of Sales Funneling Record in Business Development Unit………..9
Table 2.1 Differences Between B2C and B2B Market……………………………….16
Table 2.2 Major Segmentation for Business to Business Market…………………….25
Table 2.3 Classification of Indonesian Business Field……………………………….26
Table 2.4 State Own Enterprise (SOEs) Sectors……………………………………...28
Table 3.1 Research Methodology……………………………………………………37
Table 3.2 List of Questions for In-Depth Interview………………………………….39
Table 4.1 Price List Estimation of Telkompajakku………………………………….49
Table 4.2 Analysis Result Regarding the Important of LinkedIn for B2B……………55
Table 4.3 Segmentation of Telkompajakku………………………………………….61
Table 4.4 Targeting of Telkompajakku………………………………………………62
Table 4.5 BDS Team Worker Position and Backgrounds……………………………64
Table 4.6 Characteristics of the Indonesian Millenial Generation……………………71
Table 4.7 Customer Analysis (PT.KAI) that Processed from Interview Result………75
Table 4.8 Customer Analysis (PT. Jasa Marga) Processed from Interview Result…...78
Table 4.9 Conclusion of Customer Analysis…………………………………………81
Table 4.10 List of Potential Customers Respondent………………………………….83
Table 4.11 Conclusion of Interview Results with Potential Customers……………..104
Table 4.12 Price List Estimation of Online Pajak…………………………………...117
Table 4.13 Price List Estimation of Klikpajak……………………………………...126
Table 4.14 Conclusion of Competitor Analysis…………………………………….133
Table 4.15 Gap Analysis Between Current, Potential, and Telkompajakku………..135
Table 4.16 Implementation Plan of ABM in Telkompajakku………………………148
Table 4.16 Time Plan of Execute ABM Strategy in Telkompajakku………………..150

x
 Chapter I Introduction

I.1 Background
The Industrial Revolution 4.0 era brought significant changes in all aspects,
one of which was in the field of taxation. As the person in charge of collecting
state tax revenues, the Direktorat Jenderal Pajak (DJP), which is part of the
Ministry of Finance, is directed to participate in accelerating digital
transformation. Before the existence of a digital tax system, taxpayers were
required to come in person and queue at the Tax Service Office. However,
currently, all management related to taxation can be done flexibly. The
transformation of the taxation system is carried out because many taxpayers have
adopted digital technology in carrying out any activities. So, with this
transformation, it can make it easier to carry out tax administration.
Seeing this phenomenon, since 2018 the DJP has issued a Surat
Pemberitahuan Tahunan (SPT) which is listed in PMK-09/PMK.03/2018. This
regulation explains the simplification of SPT reporting obligations from manual
to digital. Simplification tools used by taxpayers to date include e-SPT, e-Filing,
and e-Form. The simplification of SPT reporting obligations from manual to
digital was enthusiastically welcomed by taxpayers. The following is the data in
the table which states an increase in the use of e-SPT, e-Filing, and e-Form as well
as a decrease in manual SPT reporting:

Table 1.1 Number of Submissions for e-Filing, e-Form, e-SPT,

and SPT Manual, 2017 - 2021

SPT Year e-Filling e-Form e-SPT Manual SPT

Received

2017 8.428.442 96.227 467.245 3.068.827.

2018 9.031.758 327.344 443.699 2.151.273

2019 10.734.682 874.485 386.676 1.374.703

2020 11.751.401 944.923 751.517 1.312.868

2021 18.375.701 1.146.654 1.184.381 1.496.754

Source: Annual Report of Direktorat Jenderal Pajak (DJP) 2021

1
 Changes to the tax system have several objectives, such as increasing tax
ratios, minimizing tax evasion, and encouraging taxpayer compliance.
Technically, this digital taxation system offers a seamless and integrated tax
solution, to make it easier for taxpayers to report or pay taxes. The convenience
offered has begun to affect the level of taxpayer compliance. This can be seen from
the data as follows:

Table 1.2 Number of Registered Taxpayers From 2017 - 2021

Type 2021 2020 2019 2018 2017

Institution 3.941.523 3.676.553 3.436.161 3.217.193 3.018.731

Individual 61.536.414 45.426.723 41.760.108 38.598.283 36.061.886

Source: Annual Report of Direktorat Jenderal Pajak (DJP) 2021

Based on the data from the table above, the number of taxpayers since the last
5 years (2017-2021) has increased continuously both for corporate taxpayers, and
individual taxpayers. The increase in the number of taxpayers provides an excellent
opportunity for industries that provide online or digital tax system services in
Indonesia. In direct proportion to the increase in the number of taxpayers, there are
13 companies or partners that provide tax application services and are officially
registered by the Direktorat Jenderal Pajak (DJP). Among others are:

Table 1.3 Tax Application Service Provider Officially Registered by DJP

No. List of Tax Application Product Services

Service Provider

1. PT. Achilles Advanced Online Pajak (https://online-pajak.com)

System

2. PT. Bank Negara BNI ASP (https://aspbni.bni.co.id)

Indonesia (Persero) Tbk

3. PT. Bank Rakyat BRI ASP (amk_pajak@bri.co.id)

Indonesia (Persero) Tbk

2
4. PT. Cipta Piranti Accurate (https://accurate.id)
Sejahtera

5. PT. Fintek Integrasi Pajak.io (https://pajak.io/)

Digital

6. PT. Garda Bina Utama Ayo Pajak (https://ayopajak.com/)

7. PT. Integral Data Prima Pajak Express (https://pajakexpress.com)

8. PT. Hexa Sarana Sipajak (https://sipajak.com/)

Intermedia

9. PT. Jurnal Consulting Klikpajak (https://klikpajak.id)

Indonesia

1. Pajakku (https://pajakku.com)
2. Telkompajakku
10. PT. Mitra Pajakku (https://telkompajakku.id/)

11. PT. Nebula Surya Sobat Pajak (https://sobatpajak.com)

Corpora

PwC Tax Services

12. PT. Prima Wahana (https://www.pwc.com/id/en/services/tax-
Caraka services)

13. PT. Sarana Prima SPT (https://www.spt.co.id)

Telematika

Source: Https://djponline.pajak.go.id/ 2022

From the Thirteen Tax Application Service Providers Officially Registered

by DJP above, Telkompajakku as one of them, has participated in taking opportunities
in the online tax system industry since 2019. Telkompajakku as part of a partnership
with PT. Mitra Pajakku (In Figure 1), is a service product belonging to PT.
Multimedia Nusantara (TelkomMetra) is a subsidiary of PT. Telekomunikasi
Indonesia Tbk (Telkom Indonesia). Telkom Indonesia initially received direction
from the Ministry of Finance of the Republic of Indonesia and the Ministry of SOEs
to carry out digital tax transformation and implement tax data integration within the
Telkom Group. Not only does it in the internal environment, but in the end,
Telkompajakku's service products have also expanded their business and have
succeeded in assisting the integration of tax data for 42 SOEs or SOEs Subsidiaries
in Indonesia.
3
 In order to continue to grow and gain competitive advantage in the midst of
intense competition with competitors, Telkompajakku needs to carry out the right
marketing strategy to increase the number of clients or leads which will automatically
increase the company's revenue. To that end, this final project will focus on analyzing
the right marketing strategy for Telkompajakku, which has to be in line with
TelkomMetra's vision and mission as a trusted company in terms of managing
business portfolios and prioritizing the best customer experience.
I.2 Company Profile
1.2.1 TelkomMetra Overview
PT Multimedia Nusantara (TelkomMetra) is a Business to Business (B2B)
company established on May 28, 1997. Starting its business as a Pay TV provider,
TelkomMetra has taken a journey to become a leading Information, Media,
Edutainment, and Services (IMES) provider in Indonesia. As a business entity whose
majority shares of 99% are held by PT Telekomunikasi Indonesia (Persero) Tbk.
(Telkom Indonesia), TelkomMetra is committed to achieving sustainable business
growth through an aggressive expansion strategy, both organic (nurture) and
inorganic (capture).
Since 2015 TelkomMetra's business strategy has been aligned with the
Telkom Group's strategy as one that focuses on implementing the Customer Facing
Unit (CFU) to serve consumers faster and better. In addition, TelkomMetra succeeded
in increasing the business scale of the Strategic Business Unit (SBU) in order to be
able to compete and become a new revenue driver. That way, synergizing products,
and operations are hoped to create added value for customers, including efforts to
increase product profitability that is aligned and even higher than the existing
industry.
In addition, TelkomMetra also has a strong commitment to managing children
effectively and efficiently to be more competitive in facing competition in the digital
era. As a leading provider of Telecommunication, Information, Edutainment, and
Services (TIMES) services in Indonesia, TelkomMetra has a vision and mission to
maintain business harmonization to meet customer demands and accelerate
Indonesia's digital transformation process towards the Industrial Revolution 4.0. As
a strategic holding company, there are two main roles that TelkomMetra has
damaged:

4
 1. Integrated Operation: a function applied to Strategic Business Units where
TelkomMetra as parent performs marketing communication, legal, billing &
collection functions, and others.
2. Strategic Control: the function that is applied to the subsidiaries is only
through the implementation of strategic control in which the subsidiaries are
given broad opportunities to develop their respective strategies.
In this case, TelkomMetra's role remains as a parent who carries out the
coordination function in order to create competitive advantages, as well as carry out
strict control over financial targets. Based on the 2020 TelkomMetra Annual Report,
currently, TelkomMetra manages 31 product portfolios consisting of 2 Strategic
Business Units (Mediahub dan Telkompajakku), 12 subsidiaries with majority
shareholdings, 3 non-consolidated subsidiaries with minority shareholdings, and 2
parenting companies. In addition, TelkomMetra has 4 new leading roles:
1. Financial Management
Approve financing mechanisms for subsidiaries including equity financing,
lead refinancing of existing subsidiaries, and monitor and report on
subsidiaries' financial performance.
2. Shared Service
Act as a single point of contact for channels for non-connectivity solutions,
define which subsidiaries are used for which products, decide revenue
allocation and enforce portfolio policies, evaluate the commercial viability of
projects and risks, and lead cross-functional teams to develop high-value
industry-specific solutions across subsidiaries, etc.
3. Strategic Investment
Collaborating to conduct Alliances & Acquisitions functions (target
identification, due diligence, negotiation, legal aspects, post-deal integration,
etc)
Go To Market (GTM) Alignment for non-connectivity projects.
Implementation of Vendor Financing, also TelkomMetra conducts shared
service functions for its subsidiaries (New Revenue Stream).

1.2.2 TelkomMetra Vision and Missions

A. Vision

5
 Grows with the customers as their preferred enterprise business enabler
partner

B. Mission
1. Providing the best enterprise digital solutions for customers
2. Building a sustainable digital enterprise capability toward customer value
creation.
3. Increasing profitability through integrated resource management and
implementing best governance practices.

1.2.3 Organization Structure of TelkomMetra

Figure 1.1 TelkomMetra Organization Structure

The following is the organizational structure of TelkomMetra based on the

latest data in 2022. TelkomMetra has two directorates and one non-directorates. As
stated in the previous Company profile, TelkomMetra currently also has a role as an
Integrated Operation. Therefore, in this final project, the author focuses on analyzing
the problems that exist in the Directorate of Business and Digital Transformation
Directorate that sign in blue color, especially in the Business Development Synergy

6
Unit which is responsible for developing business strategies and also marketing
functions to increase the. The author will also analyze the operational activities in the
Telkompajakku Strategic Business Unit as the party that will use the new marketing
solution proposed by the author, especially in selling potential customers that have
been obtained by the Lead Generation sub-unit in the Business Development Synergy
Unit, and how they can maintain long term relationships with current clients.
1.2.4 Business Development Synergy Unit
The Business Development Synergy (BDS) unit is under the Business and
Digital Transformation Directorate. BDS is divided into two prominent roles namely
Market Research and Lead Generation. As we know, Business development is a
discipline needed to achieve growth through the acquisition of profitable new
customers and the expansion of existing customers (Johnson, 2015). Similar to the
Business Development Synergy unit at TelkomMetra, this unit is currently in the
process of developing and organizing the Strategy Business Unit at TelkomMetra,
and also has a responsibility to create long-term strategies for a company, identifying
new business opportunities, how to manage the product lifecycle, how to build the
customer relationship, monitoring market developments, and conducting business
negotiations. The following is a structure of the Business Development Synergy Unit:

Figure 1.2 Business Development Synergy Unit Structure

1.2.5 TelkomPajakku
TelkomPajakku is one of the Strategic Business Units (SBU) that is directly
supervised by TelkomMetra, which operates as an ICT (Information Communication

7
 and Technology) Hub in the Digital Tax Ecosystem. TelkomPajakku was established
in December 2018. Through TelkomPajakku, it is assisting the transformation and
digitization in order to facilitate taxpayers in the context of their tax activities. Take
part in accelerating Indonesia's digital transformation towards the Industrial
Revolution 4.0.
I.3 Business Issue

One of TelkomMetra's missions is to create added value for stakeholders by

initiating innovative and healthy portfolio management and prioritizing a pleasant
experience for customers. Thus, the business scale of the Strategic Business Unit
(SBU) owned by TelkomMetra is able to compete and become an engine of new
revenue and be able to compete with other industries in the current market.
In realizing this mission, TelkomMetra encountered obstacles in finding
prospective customers who were already in the early stages of the sales cycle to be
converted into leads. Based on the sales cycle process theory proposed by Dubinsky,
there are seven stages of the sales cycle process, namely (1) Prospecting, (2) Pre-
approach, (3) Approach, (4) Presentation, (5) Overcoming objections, (6) Closing,
and (7) Follow-up (Dubinsky, 1980; 1981). Furthermore, the first stage in the sales
process, namely prospecting or initial contact is a very important stage in the sales
process. The prospecting stage if done correctly and effectively can be the fastest way
to increase sales (Kotler & Armstrong 2012, Blythe 2005).
However, based on the author's initial identification obtained from the current
condition of the company, the sales cycle process at the Telkompajakku Strategic
Business Unit takes longer than the target. The obstacle experienced by the Business
Development Synergy Unit related to lead search is the occurrence of a moment of
stagnation at one stage of the sales cycle, especially in the early stages (prospecting
and initial contact stages). As a result, there is a failure to convert potential customers
into prospects. The following is an example of data from the lead generation process
which took a long time and stagnates in its early stages:

8
 Table 1.4 Sample of Sales Funneling Record in Business Development Unit

Source: Weekly Report of Lead Generation Sub-unit in 2022

Based on the data in the table above, it can be seen that the length of the sales
cycle at the initial stage (prospecting and initiating contact) of Telkompajakku is
about 36 working days. Exceeding 16 days of the total 20 working days that have
been targeted. The Business Development Unit as the person in charge of conducting
the prospecting process determines the maximum time allocation for the initial search
and initial contact is 1 month or 4 weeks or 20 working days. The reason the unit sets
20 days for the initial stage is to achieve the target in each quarter. Starting from the
1st quarter (January-April) to the fourth quarter. As we know, each quarter has a time
span of 4 months. For this reason, the Business Development Synergy Unit targets
that the entire process from searching to successfully converting them into leads
requires a total time of approximately 80 or more working days. When compared to
the B2B industry average, according to Hubspot in 2020, the ideal sales cycle length
for Software as Services (SaaS) companies in the B2B segment is 83 business days.
Currently, Telkompajakku only has 42 clients. However, the majority of
Telkompajakku's clients are limited to State-Owned Enterprises (SOE) and also
subsidiaries owned by TelkomMetra. In addition, clients are currently not obtained
independently by searching and finding service products from Telkompajakku but are
obtained through a referral approach carried out by the sales and marketing team from
TelkomMetra. It can be said that Telkompajakku's brand awareness is still relatively

9
low. As a result, the amount of revenue from Telkompajakku has not reached the
company's target. Based on the initial data found, the revenue of Telkompajakku only
reach 50% of the target.
If compared to expert opinion, for salespeople, the best sources of prospects
are references such as current customers, suppliers, dealers, non-competitive
salespeople, and the web or other social networks such as telephone and email (Kotler
& Armstrong 2012, 502, Blythe 2005, 51). Furthermore, recent data shows that the
B2B sales process is increasingly complex and causes the sales process to drag on.
This has led practitioners and researchers to direct them to carry out digital
transformation in the sales process so as to increase the company's effectiveness and
revenue (Rodríguez, 2020).
In this research, to analyze the root causes of the problems that exist in the
Telkompajakku Strategic Business Unit, especially related to the marketing activities
carried out, the author uses the 5 Why tools. The 5 Whys tool has been found by
Sakichi Toyoda, the Japanese industrialist, and inventor of Toyota Industries
developed the 5 Whys technique in the 1930s. The tool was not only used by
managers. It was part of the total quality management system, whereby employee
teams were encouraged to solve work-related issues. The tools can help our team
focus on finding any problem’s root cause (Smalley, 2018).
The business issue that the author analyzes is a single issue related to the
length of the sales cycle stage in conducting lead generation, especially the obstacles
in the early stages, namely prospecting and initiating contact. For this reason, the 5
why tools are very appropriate in analyzing the root causes of problems that exist in
the Telkompajakku Strategic Business Unit in conducting marketing activities to
carry out the lead generation process. For the details, here is the details of the problem,
to define the root causes that using 5 Why tools:
a. Why 1: Revenue did not reach the company target
b. Why 2: Small number of clients
c. Why 3: Early stage of the sales cycle is too long & stagnation
d. Why 4: Less effective marketing strategy (Root Causes)
Also, to conduct this research, several stakeholders are involved either
directly or indirectly in the problems in the company. The following are pictures and
analysis results that explain the various stakeholders (internal and external) who
participated in this research:

10
 Figure 1.3 Stakeholder Maps of Telkompajakku's

Internal Stakeholders are parties who are directly involved in the problem
and also the company's operational function. There are several stakeholders involved,
namely:
1. Vice President: The party involved is the Vice President of the Business
Development unit who has the function of monitoring and controlling in
conducting of the lead generation process to assist Strategic Business Units
such as Telkompajakku.
2. Head of SBU: Head of the Strategic Business Unit (SBU) Telkompajakku
who is fully responsible for overcoming all problems that exist at
Telkompajakku, especially those related to marketing activities in conducting
the lead generation process.
3. Employees: Consists of two employees who come from the Business
Development Unit, especially the lead generation sub-unit which usually
carries out marketing activities and carry out the lead generation process. In
addition, other internal stakeholders who come from employees in the
Telkompajakku Strategic Business Unit are the sales department which deals
directly with clients and potential customers.

11
 For the External Stakeholders, the parties are clients of Telkompajakku and
Potential Customer which if it has the right profile and can be used as a client to use
Telkompajakku service products.
After finding the root causes and that happened and stakeholders that are
directly and indirectly involved in Strategic Business Unit Telkompajakku, to carry
out the process of finding potential customers and turning them into leads, the Lead
Generation Sub Unit in the Business Development Synergy Unit must carry out an
appropriate marketing strategy. In addition, the marketing strategy that will be carried
out must be in line with the company's vision and mission in order to have a
competitive advantage and can become a new revenue driver for the company. To
achieve this company's target, the problem of the sales cycle process in the first stage,
namely Prospecting and Initiating Contact, can be resolved through an Account Based
Marketing (ABM) strategy.
ABM targeted highly qualified accounts from the start, allowing the
company's marketing team to focus resources and optimize each key account. Plus,
customers and prospects love personalized marketing. They perceive it as more direct,
more interesting, and more relevant (Grdodian, 2016). ABM will align marketing and
sales teams so that communication will be the same for potential customers. By
focusing on key accounts, Prospecting and Initiating contacts will be more effective
and on target because the marketing materials are related to the type of each industry.
The strategy will help the process of Prospecting and Initiating Contact will not take
a lot of time.
I.4 Research Questions and Research Objectives
1.4.1 Research Questions
Based on the problem statement above, this final project will answer the
question related to the marketing strategy of Telkompajakku as TelkomMetra’s
Strategic Business Unit, as follow:
1. What is the current marketing activity of Telkompajakku?
2. What is a suitable marketing strategy for Telkompajakku?
3. How is the new marketing strategy can contribute to Telkompajakku?

1.4.2 Research Objectives

12
 The purpose of this final project is to analyze the marketing activities carried
out by Telkompajakku at this time and propose the best marketing strategy to increase
lead generation. There are three objectives of this research, such as:

1. To analyze the current marketing activities of Telkompajakku.

2. To propose and develop the best marketing strategies for Telkompajakku to
increase lead generation.
3. To analyze the new marketing strategies for Telkompajakku to increase lead
generation.
I.5 Research Scope and Limitation

To get the best results, it is necessary to limit the problems and discussions
that are applied in this final project. This research only focuses on the problem of
marketing strategies that exist in Business to Business (B2B) based companies.
This final project is based on the results of observations made by the author
and also a literature review study of Telkompajakku as one of TelkomMetra’s
Strategic Business Units in adjusting the company to existing conditions in a Digital
Tax System industry for Business to Business (B2B) segment. Besides, another
important thing that will be analyzed is how Telkompajakku can adjust its marketing
strategy to be able to realize the company's vision and mission.
The research will be carried out at TelkomMetra which is located at Telkom
Landmark Tower, South Jakarta which has the authority and responsibility in carrying
out marketing strategies, especially for one of its Strategic Business Units, which is
Telkompajakku.

13
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14
 Chapter II Literature Review

Based on some of the research questions that have been stated previously, it
takes some theory or material that can become an insight and can also support these
research questions. The theory or material that will be discussed in this chapter relates
to an overview of existing marketing activities in Business to Business (B2B)
companies, how the sales process occurs and what are the stages, how buying
behavior is in an organization or company, as well as marketing the right strategy to
solve business issues that occur in B2B companies. In this research, the author will
discuss the Account Based Marketing (ABM) Strategy which is considered
appropriate to help solve problems in the marketing activities of B2B companies such
as TelkomMetra, especially the Telkompajakku Strategic Business Unit.
II.1 Theoretical Foundation
2.1.1 Bussiness to Business (B2B) Marketing
Business-to-Business (B2B) applies to companies marketing their goods or
services exclusively to other businesses (like a manufacturer deals with a wholesaler,
or a wholesaler with a retailer) and not to consumers. (Kumar & Raheja, 2012). When
selling product services of B2B, both the buyers and sellers are engaged in a value
co-creation process for economic exchange. These exchange and sales processes are
complex, dynamic, and constantly evolving. (Dixon and Tanner, 2012).
In terms of marketing activities, the difference between Business to Customer
(B2C) and Business to Business (B2B) is as simple as wants and needs. B2C
marketing is more complex and it's always about selling to wants. Unlike B2C, B2B
marketing needs certain products and services to stay in business. They (a customer
of company size) need other products to grow their business. (Blaney, 2013). The
following are the differences between B2B marketing and B2C marketing adopted by
S. K. Saha et al. (2014).

Table 2.1 Differences between B2C and B2B Market

15
 Source: S. K. Saha et al. 2014

From the table above, there is a significant difference between the B2C and
B2B markets. Therefore, companies must be able to plan and implement strategies or
marketing communications appropriately and adapt to the characteristics of the target
market. Whether it's a Business to Business or Business the Consumer market in order
to achieve optimal results.
2.1.2 Account-Based Marketing (ABM)
According to Sangram Vajre in 2016, Account-Based marketing (ABM) is all
about identifying the most suitable leads and focusing on winning those leads on their
own terms. ABM is nothing new. Identifying and targeting key customers has always
been a best practice for B2B marketing and sales teams. The difference now is that
his improved ABM technology gives marketing teams the tools to market their
customer base at scale – the ability to reach the right contacts. To succeed with ABM,
marketing and sales teams must take a collaborative approach.
Account-based marketing first identifies high-value customers or prospects,
then targets key stakeholders within those businesses, implementing marketing
strategies across various channels to ensure that specific personality and Target your
needs. Based on surveys conducted by marketers around the world and various recent
studies, ABM appears to be more effective in providing a better return on investment.
The results showed that 97% of respondents were more likely to adopt her ABM,
yielding slightly higher returns than other similar marketing campaigns. (Kumar,
Rajasekhar, 2020). Her three types of account-based marketing are

16
 Figure 2.1 Three Types of ABM (Source: Burgess, 2021)

1. Strategic ABM. This ABM is at the top of his ABM pyramid and is the best
strategy for accounts grouped by revenue potential or where the share of
future revenue is important enough to dictate the future of the business. In
strategic ABM, account-based marketers are an integral part of the account
team.
2. ABM lite. This was the most common type of ABM. It focused on a broader
set of strategic accounts, or the next lower tier of accounts. Technology
becomes increasingly important here, helping to automate account and
stakeholder insight processes, campaign execution, and measurement. The
advantage of ABM lite is that it is less resource intensive than his strategic
ABM, both in terms of staff and budget. ABM lite is increasingly used to run
targeted industry or vertical campaigns rather than traditional industry
marketing.
3. ABM programmatic. This ABM is primarily used for new accounts to
generate leads within targeted named accounts, whether or not they have
indicated intent to buy.
2.1.3 Sales Cycle Process in B2B
Given the rapidly changing sales environment, there is a lot of demand to
modernize and improve this process. For example, Marshall and Moncrief identified
new sales activities resulting from the use of technology. They propose a modern
sales process incorporating a relationship selling approach that focuses on valuation
and value creation, utilizing databases to drive the sales process (Moncrief and
Marshall, 2005).

17
 These studies add to our understanding of what salespeople do today to drive
sales. In addition, in the case of a comprehensive sales process, one must take into
account the reacquisition of lost customers, because the reacquisition activity is likely
to be very different from the acquisition activity (Stauss and Freige, 1999). One of
the oldest and most basic models in sales is the seven-step selling process. According
to Kadic and Maglajlic in 2021, this seven-step sales process consists of:
1. Prospecting (Customer Retention and Removal)
The sales process begins with a personal search for the seller's
information about a potential customer, also known as a lead or qualification.
but in the modern environment, these activities are primarily accomplished
through technical support (such as IT). Therefore, sellers have to spend a lot
of time managing customer databases and conducting activities to maximize
customer retention even more effectively. At the same time, the seller is also
responsible for removing the customer from their database. Besides, for doing
the Prospecting process, it can be done by simple research about their financial
ability, the volume of business, special needs, location, and possibilities of
growth in order to qualify the prospect (Kotler & Amstrong, 2006).
Furthermore, according to Hubspot, about 50% of customers rely on
customer references and industry reports to make purchase decisions, which
enforces challenges for any prospecting effort (Davies, 2020). As part of sales
management, sales prospecting focuses on initiating and developing new
leads and moving on to a qualified prospect, designing the sales proposal,
dealing with objections, and closing the sales opportunity (Sabnis, Chatterjee,
Grewal, & Lilien, 2013). Based on previous sales research, there are three key
elements to propose the sales prospecting framework:

18
 Figure 2.2 Sales Prospecting Framework (Vieira et.al, 2020)

These three elements emphasize the importance of marketing teams

(eg sales leads and plans), salesperson-specific prospecting competencies (eg.
individual and team competencies), and sales structures (e.g., sales platforms,
ERP, CRM, and enterprise process). The ultimate goal of this framework is to
present how these elements are important for sales prospecting and how they
relate to sales performance. (Vieira & Carlo, 2020)
2. Pre-Approach (Database and Knowledge Management)
Traditionally, this step involved looking up various pieces of
information about It is important that sales reps spend valuable time updating
the database. For improved knowledge management, this provides a solid base
for preparation, sellers familiarize themselves with the needs of potential
customers, and any new related materials that may be needed for them to come
to a sales call. It is also important in this phase to identify the gatekeeper for
the customer purchases center to facilitate information sharing with another
internal team member.

19
3. Approach
This step aims to form a mutual understanding with the customer. A
strong premise for a long-term relationship. Most often modern sellers are
regular; their job is to nurture customers in order to interact with familiar
customer relationships. This can be achieved, for example, by building
rapport and expressing yourself. Empathy and eye contact. Therefore, this
step generally involves creating goods and services. A lasting first impression
that should be maintained throughout the relationship is better and lasting
customer benefits.
On the other hand, based on (Kotler & Amstrong, 2006), the Approach
means when a salesperson meets with the customer for the first time. The
salesperson should know how to meet and greet the buyer and get the
relationship off to a good start. This step involves the salesperson’s
appearance, opening lines, and follow-up remarks.
4. Presentation (Product Marketing)
An experienced seller can quickly identify specifications, it is also
their job to identify the unspecified elements of the product or service that the
customer needs. There are several approaches and tools available to sales
representatives at this stage. Providing concepts, ideas, or samples
demonstrating the benefits of a product or service.
5. Overcoming Opposition (Problem-Solving)
Salespeople should expect that customer concerns and objections will
inevitably be encountered in every sales situation. Each of these provides a
unique opportunity for the salesperson to not only act as a problem solver but
also to offer innovative and valuable solutions.
6. Close (Adding value/satisfying needs)
The final step in the traditional selling process used to revolve around
closing the sale and building a relationship with a customer. However, today
a much greater focus is placed on adding value and satisfying the needs of the
customer. Modern sales professionals know that closing the sale cannot be an
end goal. Instead, they recognize that they have to work in tandem with
customers to ensure maximum value and establish the foundation for a
mutually beneficial long-term relationship.

20
 7. Follow-up
As most modern salespeople will admit, selling does not end when a
customer accepts an offer or when an order is placed. Instead, the real work
arguably begins after closing the sale through follow-up and maintaining the
customer relationship. For example, when delivering simple products, the
salesperson can check with the customer to see whether everything was
acceptable, whether product quality was satisfactory, and, most importantly,
whether the customer was ultimately satisfied. For more complex products,
after-sales services may include additional activities such as providing service
and spare parts, offering insurance, suggesting product upgrades, and training
users in the adoption of products.
2.1.4 Organization Buying Behavior
Organizational buying behavior is a process, not an isolated act or event. In
fact, organizational buying involves several stages, each of which yields a decision
(Hutt & Speh, 2010). While Frederick E. Webster Jr. and Yoram Wind (Kotler, 2012)
define organizational buying as the decision-making process by which formal
organizations establish the need for purchased products and services and identify,
evaluate, and choose among alternative brands and suppliers. The following are
forces that influence organizational buying behavior:

Figure 2.3 Forces Influencing Organizational Buying Behavior (Hutt & Speh, 2010)

1. Environmental Influences define the boundaries within which buyer-seller

relationships develop. Particular attention is given to selected economic and
technological forces that influence buying decisions.

21
 2. Organizational Forces are an understanding of the buying organization based
on its strategic priorities, the role of purchasing in the executive hierarchy,
and the firm’s competitive challenges.
3. Multiple buying influences and group forces are critical in organizational
buying decisions. The organizational buying process typically involves a
complex set of smaller decisions made or influenced by several individuals.
4. Individuals, not organizations, make buying decisions. Each member of the
buying center has a unique personality, a particular set of learned experiences,
a specified organizational function, and a perception of how best to achieve
both personal and organizational goals (Hutt & Speh, 2010).
2.1.4.1 Stage in Business Buying Process

Figure 2.4 Stage in Business Buying Process (Hutt & Speh, 2010)

The process begins when someone in the organization recognizes a problem

that can be solved or an opportunity that can be captured by acquiring a specification
product. Problem recognition can be triggered by internal or external forces.

22
Likewise, business marketers also use advertising to alert customers to problems and
demonstrate how a particular product may solve them. During the organizational
buying process, many small or incremental decisions are made that ultimately
translate into the final choice of a supplier.
Once the organization has defined the product that meets its requirements,
attention turns to this question: Which of the many possible suppliers are promising
candidates? The organization invests more time and energy in the supplier search
when the proposed product has a strong bearing on organizational performance.
When the information needs of the buying organization are low, Stages 4 and 5 occur
simultaneously, especially for standardized items.
After being selected as a chosen supplier (Stage 6) and agreeing to purchase
guidelines (Stage 7), such as required quantities and expected time of delivery, a
marketer faces further tests. A performance review is a final stage in the purchasing
process. The performance review may lead the purchasing manager to continue,
modify, or cancel the agreement. A review critical of the chosen supplier and
supportive of rejected alternatives can lead members of the decision-making unit to
reexamine their position. If the product fails to meet the needs of the user department,
decision-makers may give further consideration to vendors screened earlier in the
procurement process. To keep a new customer, the marketer must ensure that the
buying organization’s needs have been completely satisfied. Failure to follow through
at this critical stage leaves the marketer vulnerable (Hutt & Speh, 2010).
2.1.4.2 Participants in the Business Buying Process
Understanding the dynamics of organizational buying behavior is crucial for
identifying profitable market segments, locating buying influences within these
segments, and reaching organizational buyers efficiently and effectively with an
offering that responds to their needs (Hutt & Speh, 2010).
2.2.4.2.1 Buying Center
Webster and Wind (Kotler, 2012) call the decision-making unit of a buying
organization the buying center. It consists of all those individuals and groups who
participate in the purchasing decision-making process, and who share some common
goals and the risks arising from the decisions. The buying center includes all members
of the organization who play any of the following six roles in the purchase decision
process:

23
 1. Initiators: Users or others in the organization who request that something be
purchased.
2. Users: Those who will use the product or service. In many cases, the users
initiate the buying proposal and help define the product requirements.
3. Influencers: People who influence the buying decision, often by helping
define specifications and providing information for evaluating alternatives.
Technical personnel are particularly important influencers.
4. Deciders: People who decide on product requirements or on suppliers.
5. Buyers: People who have formal authority to select the supplier and arrange
purchase
terms. Buyers may help shape product specifications, but they play a major
role in selecting vendors and negotiating. In more complex purchases, buyers
might include high-level managers.
6. Gatekeepers: People who have the power to prevent sellers or information
from reaching members of the buying center. For example, purchasing agents,
receptionists, and telephone operators may prevent salespersons from
contacting users or deciders.
2.1.4.2.2 Targeting Firms
Successful business-to-business marketing requires that business marketers
know which types of companies to focus their sales efforts on, as well as who to
concentrate on in the buying center of the organization. After identifying the types of
businesses to focus on marketing efforts, companies must then decide how best to sell
to them. Before targeting the companies that we want to focus on their sales, the
company does the segmenting and they can segment business markets with some of
the same variables we use in consumer markets, such as geography, benefits sought,
and usage rate, but business marketers also use other variables. The demographic
variables are the most important, followed by the operating variables - down to the
personal characteristics of the buyer (Kotler, 2012).
Based on Kotler adapted from Bonoma and Shapiro in 1983, The following
table lists the top questions that business marketers should ask in determining which
segments and customers to serve:

24
 Table 2.2 Major Segmentation for Business-to Business Markets

Demographics
1. Industry: Which industries should we serve?
2. Company size: What size companies should we serve?
3. Location: What geographical areas should we serve?

Operating Variables
4. Technology: What customer technologies should we focus on?
5. User or nonuser status: Should we serve heavy users, medium users, light
users, or non-users?
6. Customer capabilities: Should we serve customers needing many or few
services?

Purchasing Approaches
7. Purchasing-function organization: Should we serve companies with a
highly centralized or decentralized purchasing organization?
8. Power structure: Should we serve engineering-dominated, financially-
dominated companies, and so on?
9. Nature of existing relationship: Should we serve companies with which we
have strong relationships or simply go after the most desirable companies?
10. General purchasing policies: Should we serve companies that prefer
leasing? Service contract? System purchases? Sealed bidding?
11. Purchasing criteria: Should we serve companies that are seeking quality?
Service? Price?

Situational Factors
12. Urgency: Should we serve companies that need quick and sudden delivery
or service?
13. Specific application: Should we focus on a certain application of our
product rather than all applications? 14. Size or order: Should we focus on
large or small orders?

Personal Characteristics
15. Buyer-seller similarity: Should we serve companies whose people and
values are
similar to ours?
16. Attitude toward risk: Should we serve risk-taking or risk-avoiding
customers?
17. Loyalty: Should we serve companies that show high loyalty to their
suppliers?

Source: Kotler, 2012

25
 As explained before, the demographic variables are the most important,
followed by the operating variables - down to the personal characteristics of the buyer
(Kotler, 2012). In this research, here are the following demographic segmentation
variables:
1. Industry
Company or industrial business is a business unit that carries out
economic activities, aims to produce goods or services, is domiciled in a
certain building or location, and has its own administrative records regarding
production and cost structure and there are one or more people who are
responsible for the business (BPS, 2022).
In Indonesia at this time, the government through the Badan Pusat
Statistik (BPS) compiled the Standard Classification of Indonesian Business
Fields as a guideline for determining the type of business activity. This
reference was updated in September 2020 in accordance with BPS Regulation
Number 2 of 2020 concerning the Standard Classification of Indonesian
Business Fields (Ministry of Investment, 2022). The classification has 21
sectors of business as follows:

Table 2.3 Classification of Indonesian Business Field

No. Classification

1. Agriculture, Forestry, and Fisheries

2. Mining and excavation

3. Processing industry

4. Procurement of Electricity, Gas, Steam/Hot Water, and Cold Air

5. Water Treatment, Wastewater Treatment, Waste Material Treatment and

Recovery, and Remediation Activities

6. Construction

7. Wholesale And Retail Trade; Repair and Maintenance of Cars and Motorcycles

8. Transportation and Warehousing

26
 9. Provision of Accommodation and Provision of Food and Drink

10. Information And Communication

11. Financial and Insurance Activities

12. Real Estate

13. Professional, Scientific, and Technical Activities

14. Leasing and Leasing Activities Without Option Rights, Employment, Travel
Agents, and Other Business Support

15. Government Administration, Defense and Compulsory Social Security

16. Education

17. Human Health Activities and Social Activities

18. Arts, Entertainment and Recreation

19. Other Service Activities

20. Household Activities as Employers; Activities That Produce Goods and Services
by Households That Are Used to Meet Their Own Needs

21. Activities of International Agencies and Other Extra International Agencies

Source: Ministry of Investment, 2022

Besides, there are several industrial or corporate sectors in Indonesia which

are divided into the State-Owned Enterprises sector, the Government or State
Institution sector, and the Private or Multinational Company sector. The following is
the latest data regarding the industry classification in the three sectors:

27
1. State Own Enterprise (SOEs) Sectors

Table 2.4 State Own Enterprise (SOEs) Sectors

Industrial Cluster Stated Own Enterprises’ Name

1. PT Angkasa Pura I
2. PT Angkasa Pura II
3. PT Taman Wisata Candi Borobudur, Prambanan, &
Ratu Boko
Tourism and Support 4. PT Hotel Indonesia Natour
Services 5. PT Sarinah
6. PT Garuda Indonesia (Persero) Tbk
7. Perum LPPNPI
8. PT Pengembangan Pariwisata Indonesia (Persero)

9. PT LEN Industri
10. PT Telekomunikasi Indonesia (Persero), Tbk.
11. Perum Produksi Film Negara
Telecommunication and
12. PT Industri Telekomunikasi Indonesia (Persero)
Media
13. LKBN Antara
14. PT Balai Pustaka (Persero)
15. PT Surveyor Indonesia
16. PT Sucofindo
17. PT Biro Klasifikasi Indonesia

Energy, Oil, and Gas 18. PT Pertamina (Persero)

19. PT Perusahaan Listrik Negara (Persero)

20. PT Kimia Farma (Persero)

Health Industry 21. PT Indofarma (Persero)
22. PT Industri Nuklir Indonesia (Persero)

23. PT LEN Industri (Persero)/ Defend ID

24. PT Krakatau Steel (Persero) Tbk
Manufacturing Industry 25. PT. Boma Bisma Indra (Persero)

26. Perum BULOG

Food and Fertilizer 27. PT Pupuk Indonesia (Persero)
Industry 28. PT Rajawali Nusantara Indonesia (Persero)

28
 29. PT Perkebunan Nusantara III (Persero)
Plantation, Water, and 30. Perum Perhutani
Forestation Industry 31. Perum Jasa Tirta I
32. Perum Jasa Tirta II

33. PT Aneka Tambang Tbk

34. PT Bukit Asam Tbk
Mineral and Coal 35. PT Freeport Indonesia
Industry 36. PT Indonesia Asahan Aluminium
37. PT Timah Tbk

38. PT Reasuransi Indonesia Utama (Persero)

39. PT Taspen (Persero)
Insurance and Pension 40. PT ASABRI (Persero)
Fund Services 41. PT Asuransi Jiwasraya (Persero)
42. PT Bahana Artha Ventura (Persero)
43. PT PPA (NAMCO)

44. PT Bank Negara Indonesia (Persero) Tbk

45. PT Bank Rakyat Indonesia (Persero) Tbk
46. PT Bank Tabungan Negara (Persero) Tbk
Financial Services 47. PT Bank Mandiri (Persero) Tbk
48. PT Danareksa (Persero)
49. Perum Percetakan Uang Republik Indonesia

50. PT Adhi Karya (Persero) Tbk

51. PT Semen Baturaja (Persero) Tbk
52. PT Brantas Abipraya (Persero)
53. PT Hutama Karya (Persero)
54. PT Jasa Marga (Persero) Tbk
55. PT Pembangunan Perumahan (Persero) Tbk
Infrastructure Services 56. PT Semen Indonesia (Persero) Tbk
57. PT Waskita Karya (Persero) Tbk
58. PT Wijaya Karya (Persero) Tbk
59. PT Bina Karya (Persero)
60. PT Virama Karya (Persero)
61. PT Kawasan Industri Wijaya Karya
62. Perum Perumnas
63. PT Indah Karya (Persero)

64. PT ASDP Indonesia Ferry (Persero)

65. PT Pelayaran Nasional Indonesia (Persero)
Logistic Services 66. PT Pelabuhan Indonesia (Persero)
67. Perum Damri
68. Perum PPD

29
 69. PT Pos Indonesia (Persero)
70. PT Kereta Api Indonesia (Persero)
71. PT Industri Kereta Api (Persero)
72. PT Djakarta Lloyd

Sources: Data Processed From Https://bumn.go.id/, 2022

2. Government Institution
The current number of ministries is 34 (thirtyfour), plus several ministry-level
institutions headed by Minister-level officials, including the Attorney General,
Cabinet Secretary, Chief of Presidential Staff, Head of the Investment Coordinating
Board, and Head of the Research Agency and Innovation. Meanwhile, the number of
non-ministerial institutions, both Non-Ministerial Government agencies and Non-
Structural Institutions in Indonesia is 160 (one hundred and sixty).
3. Private or Multinational Company
Based on the latest data from Badan Pusat Statistik (BPS), the number of
Micro and Small Industries in Indonesia in 2019 is 253.068. For Large and Medium
Industries located in Java and Outside Java (Indonesia as a whole) in 2019 30.072
companies or industries.
2.1.4.2.2.2 Industry Company Size
Based on Badan Pusat Statistik (BPS), the industrial classification is a
classification based on the International Standard Industrial Classification of all
Economic Activities (ISIC) revision 4, which has been adapted to conditions in
Indonesia under the name Indonesian Standard Classification of Business Fields in
2009. Industrial companies are divided into 4 groups, namely:
1. Large Industry (number of workers 100 people or more)
2. Medium Industry (number of workers 20-99 people)
3. Small Industry (number of workers 5-19 people)
4. Home Industry (number of workers 1-4 people)
Furthermore, based on According to the Badan Standardisasi Nasional (BSN),
company size is divided into three types, namely:
1. Large companies are companies that have a net worth of more than 10 Billion
Rupiah including land and buildings. Have sales of more than Rp. 50 Billion
per year.

30
 2. Mid-sized companies are companies that have a net worth of 1-10 Billion
Rupiah including land and buildings. Having sales results greater than 1
Billions Rupiah and less than 50 Billion Rupiah.
3. Small companies are companies that have a net worth of at most Rp. 200
million excluding land and buildings and having a minimum sales of 1
Billion/year.
2.1.4.2.2.3 Location
Related to the firms that TelkomMetra, especially Telkompajakku service
products, wants to target, which are companies located in Indonesia in any Province.
Currently, Indonesia has 37 provinces and each Province also has many companies
in every sector of industries. The reason is that the Telkompajakku service product is
a software-based application that can be accessed flexibly and from any location.
II.2 Conceptual Framework
The conceptual framework organizes the key concepts in the study in order to
define the focus and direction of the study. The key concepts are derived from
reviewing the related topics and phrases existing in literature, and from the findings
of the literature theories (Shikalepo, E.E, 2020). In this research, here is the
conceptual framework adopted from Kotler theory in 2012, to solve the business issue
related to the Business to Business (B2B) Market like Telkompajakku:

Figure 2.5 Conceptual Framework

31
 One that influences organizational buying behavior is strategy. Strategy is the
first step taken when starting a business and it's a planning stage that can be repeated
throughout the life of the business, as the business grows, and focuses on the vision
that the business owner has. In addition, strategy is an important part of the success
of a business, because it can help direct the company.
An organization or company has many strategy components to support the
vision and mission that the company wants to achieve. One component of the strategy
is the marketing strategy. Marketing Strategy is a way for companies to communicate
messages effectively to customers, regarding the products or services they want to
market or sell. In this research, we will focus on marketing in Business- to Business
companies because the service products owned by Telkompajakku focus on targeting
organizations or companies to become their clients or leads.
The right Business to Business (B2B) marketing strategy, must be in line with
the business strategy and must be aligned with the purchasing function in the main
account of a company. This is to avoid uninterrupted sales activities, and the
occurrence of internal conflicts and aims to serve the special needs of important
customers. With a large number of marketers in B2B developing key account
management programs, this can make companies achieve long-term, sustainable and
measurable business value (D Hutt, 2010). Therefore, in realizing the right company
business strategy, the Account Based Marketing (ABM) strategy can be the right
solution for marketing with Business-to Business segmentation.
In order to be able to carry out a marketing strategy through Account Based
Marketing properly, and to be able to serve the special needs of important customers,
B2B marketers need to identify parties who are Buying Centers. Webster and Wind
in the book Marketing Management by Philip Kotler in 2012, call the decision-
making unit of the company the buying center. The buying center consists of all the
individuals and groups that participate in the buying decision-making process, who
share some common goals and the risks that arise from the decision. The buying
center includes all members of the organization who play one of the following seven
roles in the buying decision process. The seven roles that play a role in the purchasing
decision process are Initiators, Users, Influencers, Deciders, Approvers, Buyers, and
Gatekeepers which will be discussed in more detail in the Literature Review section.

32
 After knowing the parties directly involved in the buying process and having
an important role in the process, the researcher also identified and further discussed
the sales process cycle at Telkompajakku. What are the stages, and which part of the
process then becomes a business issue that must be resolved? Related to this question,
the sales process that is the main point to discuss is Prospecting. This is because stage
prospecting is a business issue that must be solved by Telkompajakku. In this way,
the Account Based Marketing strategy that will be carried out can be carried out with
the right target.

33
 Chapter III Research Methodology

In this chapter the author will discuss the research methods that will be used
in the study. It begins with conducting a research design that aims to facilitate the
flow of data processing to be analyzed. For the data that will be used by the author is
Primary and Secondary data. Then, in conducting the analysis, the methodology used
is Qualitative Research through In-depth Interviews.
III.1 Research Design

Figure 3.1 Research Framework

The author tries to observe the condition of TelkomMetra business especially

in developing TelkomPajakku as a Digital Tax Ecosystem. Then, after making the
identification and analyzing the pain points that Telkompajakku has, the author finds
a solution to solve the problem related to marketing strategy. Before discussing the
solution, the marketing strategy for Business to Business (B2B) segments like
Telkompajakku products will be determined based on the parameters that have been
analyzed. It aims to make it easier for Telkompajakku to decide on the right marketing
method to do Lead Generation.

34
 This analysis will support the External Analysis determined by performing
the PESTLE (Political, Economic, Social, Technology, Legal, and Environment),
Customer Analysis, and Competitor Analysis. The primary objective of PESTLE
analysis is to provide a general picture of the main environmental drivers that should
be considered when defining and implementing competitive strategies (Birsan, et al.,
2016). PESTLE analysis is an important tool in the growth of any business because
it involves the environmental scanning element of strategic management (Gupta,
2013). Thus, whether the growth is an expansion of a product line or launching a new
branch of the company in a different location, this tool is instrumental in making plans
and strategies. Specifically, PESTLE analysis assists businesses in understanding
major changes in social, political, environmental, technological, economic, and legal
factors. More so, it helps the organization in strategic management to expand (Gupta,
2013).
In addition, the Customer Analysis will focus on how the organization makes
a decision through Organization Buying Behavior. In Business-to Business Market,
the way an organization makes buying decision is significantly different from the
usual consumer, organizational buyers spend more financially and takes more time in
making a decision due to the complexity and intensive negotiation that include more
than one person making a final decision (Lilien, 2016)
Last, Competitor Analysis is completions within an industry make a company
dedicate a significant part of their time, resources, efforts, and smartness to formulate
strategies to outperform other businesses operating within their industry.
Understanding the competition within the industry is essential in determining the
impact of such competition on individual company performance and the general
performance of the industry (Aithal, 2017).
Another analysis in this research is Internal Analysis which provides
Marketing Mix and Segmentation, Targeting, and Positioning (STP). A marketing
Mix is a set of controllable, tactical marketing tools that the firm blends to produce
the response it wants in the target market (Kotler et al., 2017). Increasing interest in
service marketing mix aims to achieve maximum outcomes of customer satisfaction
and retention. Greater attention needs to be directed toward the 7Ps that is Product,
Price, Place, Promotion, People, Process, and Physical evidence (Kushwaha &
Agrawal, 2015). Besides Marketing Mix, another internal analysis is STP. According
to Kotler (2008), marketing strategy consists of three stages, namely Segmenting,

35
Targeting, and Positioning. Market segmentation is basically a strategy to understand
the needs and consumer desires, while targeting is evaluating and then selecting,
selecting, and reaching the target consumers. The next process is to do positioning
which is a strategy to enter the minds of consumers so that they can form a good
perception of products to consumers.
Identifying the condition of the resource-based view focuses on gaining
competitive advantages using resources and value chain activity. Resources are those
intangible and tangible assets connecting the firm in a semi-permanent way, whereas
capabilities are related to the way of accomplishing different activities, depending on
the available resources (Grant,1991). In this research, the resources will be focused
on Human Resources and the task of the People in Charge (PIC) or responsible party.
For the value chain activity, it is a representation of a firm’s value-adding activities,
based on its pricing strategy and cost structure. The ability of any firm to
understand its own capabilities and the needs of the customer is crucial for
competitive strategy to be successful. Also, in the Internal of the company’s
marketing activity, the author will analyze the current marketing strategy and
especially in relation to the Account Based Marketing (ABM) Strategy that will be
proposed.
Furthermore, after analyzing the internal and external conditions of the
company, the authors will identify the Gap Analysis. This model is also a very
important step in the planning and evaluation stages of work. According to
Parasuraman, Zeithaml, and Berry (1995), a gap identifies a difference (disparity)
between one thing and another. Gap Analysis is often used in management and is one
of the tools used to measure the quality of services. According to other experts, Gap
Analysis is a tool or process for identifying where gaps are and what differences exist
between the organization's current situation and "what should" be. The organization
seeks to modify the current situation through gap analysis to achieve the desired
situation. The results of the Gap Analysis indicate critical areas where managers must
take action to narrow the gap and offer an objective and detailed view of the direction
and size of the gap among the constituencies involved (Kim Sora, Ji Yingru, 2019).
After analyzing the gaps that occur between the marketing strategy currently
implemented by Telkompajakku with the other industries related, to the marketing
strategy planning process, the author proposed Account Based Marketing (ABM) as
the right marketing strategy in the latest to answer the business issue that happened

36
 in Telkompajakku. In the midst of increasingly fierce business-to-business (B2B)
market competition, B2B marketers, especially TelkomMetra, who are developing
Telkompajakku, need a new strategy. In line with the company's vision and mission
to prioritize a good experience for customers, Account Based Marketing is very
appropriate because this strategy is centered on the customer experience which
requires sales and marketing teams to collaborate on the most suitable account with
the relevant experience to generate more revenue faster and easier (Burgess, 2021).
After determining and adopting the ABM strategy, the author then tries to make an
implementation plan so that the strategy can actually be implemented and
implemented by the company in order to increase the number of leads who use the
Telkompajakku service product and in the end, it can also increase the company's
revenue in order to achieve the target.

III.2 Data Collection Method

Table 3.1 Research Methodology

Qualitative Research

1. Internal and External Analysis

Internal Analysis External Analysis

Type of Data Sources Type of Data Sources

Analysis Collection Analysis Collection

Secondary Company
Data Website,
(Desk Internet, Secondary Internet
Marketing Research and and Sub- PESTLE Data (Paper,
Mix Internal unit Lead (Desk Article,
Documents) Generation Research) News)
Report

Segmenting Secondary Sub-unit Customer Secondary Sub-unit

, Targeting, Data Lead Analysis Data Lead
Positioning (Internal Generation (Internal Generation
(STP) Documents) Report Documents) Report

Primary Data Face to Competitor Secondary Company

(Initial Face for Analysis Data Website,
Resource & Interview Primary (Desk Sub-unit

37
 Capability and and Research Lead
Observations Internet for and Internal Generation
) Secondary Documents) Report
Secondary
Data
(Desk
Research and
Internal
Documents)

Current Primary Data Face to

Account (Initial Face
Based Interview - - -
Marketing and
(ABM) Observations
Strategy )

2. In-Depth Interview

Data Collection Sources

Face to-Face
Primary Data
Online Meeting Platform

Source: Author, 2022

Data collection is the process of gathering and measuring information on

variables of interest, in an established systematic fashion that enables one to answer
stated research questions, test hypotheses, and evaluate outcomes. The data collection
component of research is common to all fields of study including physical and social
sciences, humanities, business, etc. (Khabir, 2016). In this research, data collecting
will use Primary Data and Secondary Data.
For the data collection process, the first step refers to collecting the Secondary
Data from external sources (journals and published data from reputable companies or
universities) and internal sources from TelkomMetra (lead generation weekly reports,
annual reports, and sales deck documents). After doing the secondary data collection,
the author did the Primary Data collection through interviews with the respondents
who are the potential customers or leads for TelkomMetra, especially
Telkompajakku. The interview was also part of qualitative research that conducted
the Primary Data collection. To obtain detailed and targeted information, interviews

38
will focus on the parties involved as buying centers in business-to-business
companies, and interviews will be conducted in more depth.
After defining the primary and secondary data, the data collection technique
in this research will be used the Purposive Sampling technique. Purposive Sampling
is a sampling technique based on the characteristics possessed by the selected subjects
because these characteristics are in accordance with the objectives of the research that
has been carried out. Furthermore, the sample in this research came from a middle to
large company size and was located in Indonesia. Besides, the sample is the non-
customers that have the potential to become customers of Telkompajakku. The
informants that will be a part of the sample chosen by looking at their company
condition, such as who the individual plays important roles in the buying center. The
author will focus on observing and interviewing the key roles of the buying center,
which is the Initiator and the Decider.
Besides, to support this research and answer the challenge that becomes an
issue in Telkompajakku, the author used an instrument to conduct the interview and
prepared the list of questions. It will help the researcher to get an insight to solve the
problem. The list of questions is compiled based on Organization Buying Behavior
theories. The list of questions will be shown below:

Table 3.2 List of Questions for In-Depth Interview

No. List of Question Theories Related

Business Buying Process, Sales Cycle (Prospecting), and Account-Based Marketing

1. Does the company need the tax online

application to make the tax report? Problem Recognition
Prospecting
2. What are the difficulties to find a vendor or
supplier for online tax applications?

3. Are you familiar with Telkompajakku online tax

ecosystem?
General Need
4. What is your perception of Telkompajakku? Description
Prospecting
5. What kind of tax online application fits your
business?

39
6. What is the company's expectation about the
product?

7. What kind of features do you need from the Product Specifications

application? Prospecting
Account-Based
8. What is the maximum price that you expect for Marketing
using tax online applications?

9. How does the company look for vendors to

work with, to find out about the online tax
application? Supplier Search
Prospecting
10. Does the company tend to select vendors Account-Based
through referrals or independently? Marketing

11. What kind of information does a company need Proposal Solicitation

in the proposal? Prospecting

12. What are the criteria for choosing the

vendor/supplier?
Supplier Selection
13. While cooperating with vendors, do they Prospecting
understand your company's business and offer Account-Based
products that align with your company's needs? Marketing

14. Is the information provided by the marketing

team and the sales agreement by the sales to the Account-Based
company in line? Marketing

15. What does the company expect about the Order-Routine

application (accessibility, the load time of the Specification
application, etc? Prospecting

16. How does the company review or rate the

satisfaction after using the application or Performance Review
product? Account-Based
Marketing
After "purchasing" what kind of relationship do
17. you expect with the vendor?

Buying Center

18. Who usually gives insight about the new product Initiator
to fulfill the company's needs? Prospecting

19. Who controls the flow of information in the Gatekeeper

company?

20. Who usually gives advice about the list of

products or suppliers that the company wants to Influencer

40
 buy? Prospecting

21. Who has a strong influence in making the

purchase?

22. Who is the decision maker to purchase the

product, and has the formal authority to approve Decider
the product purchasing?

23. Who has the formal authority to select the Buyer

supplier and arrange the process of purchasing?

24. In the company, which division is using the User

online tax application?

Organizational Buying Behavior Influences and Account-Based Marketing

25. What is the influence on your company's buying

process when purchasing the product? Are there Environmental Forces
economic or technological influences? Account-Based
Marketing

26. What are the company strategies when choosing

a supplier or vendor Organizational Forces
Prospecting
27. Are there any policies or rules when choosing a
supplier or vendor?

28. How many people in an organization take roles Group Forces

in choosing the supplier?

29. What is your selection process to choose the

vendor? Individual Forces
Prospecting
30. What are your evaluation criteria?

Source: Author, 2022

41
 III.3 Data Analysis Method

Methodology used in this research is Qualitative Research which focuses on getting

the data deeply and in detail. Besides, collecting the data in Qualitative Research happens
through the interaction between the researcher and data sources or respondents (Sugiyono,
2008). For the type of Qualitative Research is using In-depth Interviews. Based on expert,
good interviewing (whether telephone or face-to-face) is very important in B2B research
because the respondent is also important for the company, must be handled with care, and
feels that the interview was worthwhile (McNeil, 2005). Similar to the theories, in this
research, the interview will be gathered in various ways such as face-to-face and online
interviews via telephone or online meeting platforms. It adjusts to the condition of the
customers (existing and potential) who are respondents.

42
 Chapter IV
Results and Discussion

In this chapter, the author will present the results of Internal Analysis and
External Analysis. Both analyzes were obtained through Primary Data (In-depth
Interviews) and Secondary Data (Desk research and company documents). From
the results of these two analyses, the author then conducted a Gap Analysis to
compare the gap that occurs between the current marketing strategy carried out by
Telkompajakku, and what potential customers really want. In the end, the author
will propose a new appropriate marketing strategy, as well as its implementation
plan so that it can become a business solution for Telkompajakku.
IV.1 Result
4.1.1 Internal Analysis

Internal analysis can help an organization identify its organizational

strengths and weaknesses. It also helps an organization understand which of its
resources and capabilities are likely to be sources of competitive advantage and
which are less likely to be sources of such advantages (Gürel et.al 2017).

4.1.1.1 Marketing Mix

Current marketing mix in Strategic Business Unit Telkompajakku as a tax

ecosystem service are Product, Price, Place, Promotion, People, Process, and
Physical evidence. The following are the analysis result:

1. Product
Product means the goods and services combination that the
company offers to the target market. That can be variety, quality, design,
features, brand name, packaging, also services (Kotler et.al, 2017). As a
Strategic Business Unit of TelkomMetra, Telkompajakku is a Business-to
Business services product in a sector of the digital tax ecosystem that can
be defined as an intangible product and service. To analyze Telkompajakku
will be undertaken based on 5 levels of the product (Kotler & Keller, 2016).
a. Core Product
Core Product can fulfill the essential benefit that customers need. The
primary benefit of Telkompajakku is to assist organizations in simplifying
the taxation process so that it saves more time and facilitates collaboration

43
 with co-workers between divisions or branches. Also, the service product
used by the client is web-based.
b. Generic Product
This product provides the actual product of the company. The
products are named based solely on their primary product type, not
individual brands. The following are the products that Telkompajakku has:
1. e-Invoice Host to Host is a cloud-based web-based e-Invoice feature
that can be widely accessed anywhere and anytime so that
Taxpayers do not need to install the application first and have other
advantages that can be felt by Taxable Entrepreneurs who use it. The
following is Figure 4.1 that explains about the login page to access
the e-invoice Host to Host:

Figure 4.1 e-Invoice Host to Host Services of Telkompajakku

2. e-SPT Advance and Unification is an electronic Integrated Tax

Processing platform. Telkompajakku is in partnership with my tax,
therefore, the software used and what the author will present below
is the software owned by my tax.

44
Figure 4.2 e-SPT Advance and Unification of Telkompajakku
that Partnered with Pajakku

Figure 4.2 describes one of my Telkompajakku products

which also belongs to my tax. This is because Telkompajakku is a
reseller or partner of my Tax. There are several service products or
features from Telkompajakku that are the same as their owners
3. Modular Service is a tax digitization service that is an Application
Programming Interface, where this tax service can be integrated
with the company's internal applications.

Figure 4.3 Telkompajakku Modular Services

45
 Figure 4.3 above, describes one appearance of the modular
services product.
4. Digital Stamping Service (e-Meterai) is one type of seal in an
electronic format. e-Meterai has special characteristics and contains
a security element issued by the government to pay taxes on certain
electronic documents.

Figure 4.4 e-Meterai Product of Telkompajakku

Figure 4.4 describes one of the newest service products from

Telkompajakku, namely e-Meterai. One of the functions of the e-
Sellage is that it can be used to pay taxes on electronic documents
connected to the electronic system.

5. ERP Integration Service

ERP (Enterprise Resource Management) Integration is a
Modular Tax service that MUST be owned by Taxpayers, in order
to minimize manual taxation processes. By integrating the
Telkompajakku API (Application programming interface), the
customer can provide added value to businesses for automatic, easy,
and integrated tax compliance.

46
 Figure 4.5 ERP Integration Service of Telkompajakku

Figure 4.5 describes one of the views that explain

Telkompajakku's ERP (Enterprise Resource Planning) based
integration services, using several technologies such as SAP,
Oracle, Microsoft Dynamix AX, and others.

6. e-Filing Service
VAT, Periodic VAT, Periodic Income Tax, and Periodic Tax
Report Services, Including Reporting of SPT 1111 PUT & SPT
1107

7. e-Billing Service
Code/ID Billing Services for Tax Payments to the State
Treasury. e-filing and e-Billing are integrated and related services.
Tax Reporting Services, payment Billing ID/Code, which is
integrated with Banks & Tax Payment Perception Institutions.

Figure 4.6 e-Filing and e-Billing Product of Telkompajakku

47
 Figure 4.6 explains about e-Filing and e-Billing that
intertwined because the two products are related to each other.
When doing e-filing, the next step will direct you to do e-billing.

c. Expected Product

The customer's expectations about Telkompajakku products and

services are software or application that is able to settle organizational tax
obligations at a transparent, easy, fast,accurate, and economical price.

d. Augmented Product

To fulfill the customers' expectations about the timely, accurate, and

easy carrying out of the tax process, here are the following facilities offered
by Telkompajakku:
1. Using the latest and foremost technology that supports tax
digitization accurately and efficiently through an Application
Programming Interface (API). This API can be integrated with the
internal system (API Readiness) of the Taxpayers.
2. Fast Implementation in four weeks.
3. Provides customer service support with extra time during the period
of tax reporting.

e. Potential Product

Telkompajakku is in the process of updating the customer's system and

website to make it easier for customers to access the website they need in
the future.

2. Price
According to Kotler and Armstrong in 2009, price is the amount of money
charged for a product or service or the sum of all the values that customers give up
in order to gain the benefit of having or using a product or service. Here is the price
list of Telkompajakku products:

48
 Table 4.1 Price List Estimation of Telkompajakku

No. Kind of Products Price List Estimation

1. Telkompajakku e-Invoice Host to Host

2. Telkompajakku Advance WHT +

Unification 5 Million Rupiah - 15 Million
Rupiah
3. Telkompajakku Modular Service (SOEs and Corporate)

4. Telkompajakku Digital Stamping Service

5. Telkompajakku ERP Integration Service

6. Telkompajakku eFilling Service

7. Telkompajakku eBilling Service

Sources: Author that Adopted from Internal Data of Telkompajakku, 2022

An author can only present product price estimates (Table 4.1), this is
because the price list products from Telkompajakku can only be accessed by
potential customers who interact directly with Telkompajakku representatives such
as sales. This is so that Telkompajakku can hear firsthand what potential customers
need and what they want regarding prices that are within their budget. That way
Telkompajakku can make adjustments and make evaluation materials in the future.
For pricing strategy, Telkompajakku as a Digital Tax System used Tiered
Pricing Strategy. Telkompajakku has seven products which are already stated
above. From these products, customers can customize and take packages based on
their needs. This strategy offers different price packages with different feature
combinations from which customers can choose.

Also, Tiered pricing is the most common model for enterprise SaaS, and has
a long history as an effective means of price discrimination dating back to enterprise
software in the 1980s. For the company, there are advantages to a tiered model that

49
include predictable recurring revenues, the lower average cost of acquisition
relative to lifetime value as more revenues come through renewals and upsells, and
a more stable average selling price as fewer discounts are needed to keep existing
customers (Deeter & Jung, 2013).

3. Place

Place means where the location of businesses is located. The Strategic

Business Unit of Telkompajakku is located in the strategic area of the Capital City
of Jakarta, especially South Jakarta, which is the area of offices and central
government agencies. The majority of multinational companies also have their
headquarters in Jakarta, especially the South Jakarta area.

Figure 4.7 Location of Telkompajakku Office

In Figure 4.7 explains the working office of Telkompajakku. In detail,

Telkompajakku is located in Telkom Landmark Tower Building, Gatot Subroto St.
No. 52, RT.6/RW.1, West Kuningan, Mampang Prapatan District, City of South
Jakarta, Special Capital Region of Jakarta 12930. Besides, the place also means the
location where the representative of Telkompajakku meets the potential customers
to have a meeting. Usually, a salesperson from Telkompajakku or Marketer from
sub-unit Lead Generation does a meeting or pitch through an offline meeting (face-
to-face in some place) and online meeting through platforms like Microsoft teams
and zoom meeting.

50
Figure 4.8 Offline Meeting with PT. SDI Figure 4.9 Online Meeting with PT. SSI

Figure 4.8 describes meeting activities carried out by representatives of the

Business Development Synergy Unit, namely the Lead Generation sub-unit with
PT. Sumber Data Indonesia (PT. SDI). In addition, Figure 4.9 explains one of the
activities carried out through online meeting platforms, namely Microsoft Teams
with PT. Swadharma Sarana Informatika (SSI) and Seqara Communications.
4. Promotion

In carrying out promotional or marketing activities, there are several

activities currently carried out by Telkompajakku, namely Event Marketing
(participating in the SOE Tax Forum), Direct Selling, and also Online Marketing
(using social media platforms such as Websites, LinkedIn and Youtube).

a. Event Marketing

One of the marketing or promotional activities carried out by

Telkompajakku is participating in seminars and exhibitions through the
SOEs Tax Forum. This forum is an activity carried out with the aim of
supporting the tax data integration program in accordance with the
directions of the Minister of SOEs Rini Soemarno and Minister of Finance
Sri Mulyani since 2018. This forum consists of SOEs Heads of Tax and
usually carries out several activities such as National Seminars, Focus
Group Discussions, and SOEs tax training. With the synergy between
Direktorat Jenderal Pajak (DJP) and SOEs, it is expected to increase tax
revenues to advance the Indonesian economy for the better. The following
is the picture that shows the SOEs Tax Forum in 2019:

51
Figure 4.10 SOEs Tax Forum Figure 4.11 Booth of Telkompajakku

In addition, this activity is also one of the activities for

Telkompajakku to establish cooperation between SOEs, and can also
increase the exposure of the Telkompajakku brand both to other SOEs and
to the wider organization. That way it can increase the awareness of the
Telkompajakku brand and it is hoped that it can increase the number of
Telkompajakku users. At the SOE Tax Forum activities in 2019, we can see
that Figure 4.10 is one part of the SOE Tax Forum that explains Focus
Group Discussion. While in Figure 4.11, Telkompajakku opened a special
TelkomPajakku booth which aims to provide in-depth knowledge regarding
Telkompajakku products and provide simulations of how to use the
application.

b. Direct Selling Activity

The high-intensity activity currently carried out by Telkompajakku

is direct selling. Apart from the responsibility of Sales Telkompajakku in
making sales, the process of searching for potential customers until they are
converted into leads is also the responsibility of the Business Development
Synergy Unit. The program that has been carried out since June 2022 until
now is Employee Open the Door (EOTD). This program was created with
the aim of inviting TelkomMetra employees to contribute in gathering as
many potential customers as possible. For example, one of the employees
has acquaintances in other companies who have not used products from
Telkompajakku or other products owned by TelkomMetra. The employee

52
 begins to approach and identify the criteria of the potential customer, both
in terms of company income, product services needed, and so on. It can be
said that the process of searching for potential customers is part of the
Referral type. This activity will of course be guided directly by the team
from the Business Development Synergy Unit. Here are the pictures
showing that:

Figure 4.12 Meeting with Air Asia Indonesia

Figure 4.12 describes the meeting held by the Lead Generation sub-
unit from Business Development Synergy (BDS) and the sales team from
Telkompajakku together with Air Asia Indonesia. This activity is carried
out to conduct pitching or presentation regarding service products from
Telkompajakku that will be offered.
c. Online Marketing

In conducting online marketing, Telkompajakku utilizes the

Website and Social Media Platform to convey messages about the company
and its service products to the public. The social media currently used by
Telkompajakku are LinkedIn and Youtube.
1. Websites

In addition to direct promotion and sales, Telkompajakku also

carries out online promotion or marketing activities such as through the
Website. To find the website page of Telkompajakku, it can be accessed at

53
 https://telkompajakku.id/. The following is the home page of the
Telkompajakku website:

Figure 4.13 Website of Telkompajakku

In Figure 4.13 shows that in the Telkompajakku website, there is an

explanation of Telkompajakku products services, Frequently Ask
Questions, articles about products, and also the number of clients they have
had so far. When visitors to the website page need further detailed
information, they can contact Telkompajakku sales via E-mail or Whatsapp
which are also listed on the website. With all the information available on a
website page, can answer customer needs for product information before
deciding to purchase. The following is a website display from
Telkompajakku:
2. LinkedIn

LinkedIn is a business and employment-focused social media

platform. One of the well-known benefits of LinkedIn is that it is a meeting
place for job seekers and companies that need workers. According to the
results of the author's analysis, LinkedIn is also used by organizations or
companies as a form of the company's online presence to its customers. For
companies with Business-to Business segmentation, LinkedIn is considered

54
 effective for promotional media. The following are the results of the author's
analysis regarding the priority of LinkedIn:

Table 4.2 Analysis Result Regarding the Important of LinkedIn for B2B

No. Description Source

People spend time on other networks, but they invest

time on LinkedIn
1. ● 80% of B2B leads come from LinkedIn
● 79% of B2B marketers believe LinkedIn is an
effective marketing channel
LinkedIn is the best social network for Lead HubSpot, 2021
Generation
● LinkedIn 65%
● Facebook 18%
● Twitter 17%

LinkedIn advertising more effective at driving brand

lift for B2B
2. ● 96% B2B marketers used LinkedIn to distribute Content Marketing
their content Institute, 2021
● 80% B2B marketers put paid behind their
content on LinkedIn

3. 96% B2B marketers used LinkedIn to share their HubSpot, 2022

content in 2020 - 2021

When compared to the company's situation, Telkompajakku has had

LinkedIn since several years ago, and are aware of the importance of having
LinkedIn social media. However, Telkompajakku has not been active
enough to take advantage of the platform to be even more active in sharing
useful content for users. This is evidenced by the followers and posting
results that are still small. The following is an overview of LinkedIn owned
by Telkompajakku:

55
 Figure 4.14 LinkedIn of Telkompajakku

In Figure 4.14 shows the main page of Telkompajakku LinkedIn.

It can be said that Telkompajakku has not actively used LinkedIn as
a marketing medium because it only has 69 followers, and posts content
only once a month or even once in a period of several months.

3. Youtube

Figure 4.15 Youtube of Telkompajakku

In Figure 4.15 shows that Telkompajakku also has a YouTube

account with the username telkompajakku4003. However, this YouTube
account is inactive and only has 2 videos and 3 subscribers, and the last time

56
 Telkompajakku posted a video on YouTube was 4 years ago (1 video) and
3 years ago (1 other video).
5. People

People means anyone who is directly or indirectly related to a business or

an activity that is being carried out by the company (especially in the Internal of
Companies). In the Telkompajakku marketing process, the parties involved are:

a. Telkompajakku employees, especially Sales, are responsible for selling

product services. (Total employees are 4 employees in which there are 2
sales)
b. Employees of the Business Development Synergy Unit, especially the Lead
Generation sub-unit, who are responsible for carrying out marketing
activities for both TelkomMetra and Strategic Business Units, especially
Telkompajakku, and have responsibility for carrying out the Lead
Generation process starting from finding potential customers to converting
them into leads. (Total employees are 4 employees of which there are 2
employees from lead generation / or those who are responsible for
marketing activities.

6. Process

Process is the flow of where there is an interaction between the customer

and the organization. In the Business Buying Process from the Potential Customers
side before deciding to use the product services of Telkompajakku, the following
are the steps adopted by Hutt & Speh in 2010:

57
 Figure 4.16 Buying Process Flow Chart of Telkompajakku

1. Potential customers are aware of the problems that must be overcome in

order to meet the needs of tax applications that can facilitate the work of the
tax department in their company (Problem Recognition).
2. After realizing the need for digital taxation applications, the decision-
making units (initiator, influencer, decider, buyer, user, and related teams)
gather needs regarding what kind of product they need in terms of features,
price, convenience, speed processes and so on (General Need Description
and Product Specification).

58
 3. Then the Decision-Making Unit (DMU) involved, conducted a search for
information regarding companies that provide tax application services. In
this case, the DMUs collect a list of potential partners or suppliers. In
searching for information, so far potential customers get information based
on referrals or people who are known and understand Telkompajakku
products. This is because, for online promotion, Telkompajakku still has
limitations, so it still prioritizes direct selling and also connections between
SOEs (Supplier Search).
4. After getting several lists from potential suppliers, usually the company will
provide a proposal format that must be filled in and several documents that
must be completed as part of the vendor or supplier selection process. In
this case, Telkompajakku submits a Request for Proposal and provides the
best price so that it can compete with several other competitors (Proposals
Solicitation).
5. Companies that need tax services (in this case potential customers) then
select vendors or suppliers that match their criteria (Supplier Selection).
6. After the vendor (in this case Telkompajakku is selected), the next step is a
negotiation and quote of the price. (Negotiation and Price Quotation).
7. If the price bidding process is appropriate, the final stage is to sign the
contract and agree (Agreement).

7. Physical Evidence

Physical Evidence refers to the physical environment experienced by the

customer. The Physical Evidence in a service-based business such as
Telkompajakku is in the form of a description of the physical facility where services
are issued or delivered. The service products offered by Telkompajakku are
applications or software so they do not have physical evidence.

59
Figure 4.17 Work Office of BDS Unit Figure 4.18 Work Office Telkompajakku

Figure 4.19 Logo & Website of Telkompajakku

Figure 4.20 Poster of Telkompajakku

60
 Figure 4.17 describes the working conditions of the Business Development
Synergy (BDS) Unit which also includes the Lead Generation sub-unit. In addition,
Figure 4.18 explains the workspace of the Strategic Business Unit (SBU)
Telkompajakku. Meanwhile, Figure 4.19 describes the main website page of
Telkompajakku, and Figure 4.20 describes one of the posters posted by
Telkompajakku through the mass media. Some of this physical evidence explains
the existence of the Telkompajakku business.
4.1.1.2 Segmentation, Targeting, Positioning
4.1.1.2.1 Segmentation
A market segment consists of consumers who respond in a similar way to a
given set of marketing efforts. In Business-to Business organizations, demographic
segmentation is the most important, followed by the operating variables, down to
the personal characteristics of the buyer (Kotler et al., 2017). The market
segmentation set by Telkompajakku, for now, is to focus on Demographic
Segmentation. The following is the result of the author's analysis regarding
Telkompajakku segmentation which is processed from Telkompajakku's internal
secondary data and the Business Development Strategy Unit:

Table 4.3 Segmentation of Telkompajakku

Segmentation Type of Description

Segmentation

Type of Industries
1. 21 kinds of industries based on
data from Ministry Investment
in 2022.
Type of Sectors
1. State Own Enterprise (72 SOE
in 12 kinds of industries)
2. Government Institutions (34
Ministry and 160 Non-
Demographic Industry Ministerial Government
Segmentation
agencies plus Non-Structural
Institutions in Indonesia is 160)
3. Private and Multinational
Companies (Large and Medium
Industries located in Java and

61
 Outside Java (Indonesia as a
whole) in 2019 30.072
companies or industries.

1. Large Industry (Net worth of

more than 10 Billion Rupiah
including land and buildings,
sales of more than Rp. 50
Billion/year, Number of workers
100 people or more)
2. Medium Industry (Net worth of
1-10 Billion Rupiah including
Company Size land and buildings, Having sales
results greater than 1 Billion
Rupiah and less than 50 Billion
Rupiah, Number of workers 20-
99 people.
3. Small Industry (Net worth of at
most Rp. 200 million excluding
land and buildings, Having a
minimum sales of 1 Billion/year,
Number of workers 5-19 people.

Location Indonesia with numbers of 37 Province

Source: Author, 2022

4.1.1.2.3 Targeting
Market targeting involves evaluating each market segment's attractiveness
and selecting one or more segments to enter (Kotler et al., 2017). It's the same with
Telkompajakku's target market which has several choices from demographic
segmentation. The following is the current target market for Telkompajakku
product services:

Table 4.4 Targeting of Telkompajakku

Segmentation Targeting

● All kinds of industries. There are 21 kinds of

Industries in Indonesia based on the Ministry of

62
 Investment in 2022.
● All types of sectors (except government
institutions) which are Stated Own Enterprise
(SOE) and Private or Multinational Companies.
An exception to the government institution is that
they do not have the obligation to pay taxes
because the entire financing in government comes
from the State Revenue and Expenditure Budget.

Large Industry
Demographic Segmentation
● Number of workers 100 people or more
● Have a net worth of more than 10 Billion Rupiah
including land and buildings. Have sales of more
than Rp. 50 Billion/year.

Medium Industry

● Number of workers 20 - 99 people

● Have a net worth of 1-10 Billion Rupiah
including land and buildings. Having sales
results greater than 1 Billion Rupiah and less
than 50 Billion Rupiah.

● All of the companies located in Indonesia in any

Province. (Indonesia has 37 provinces now).

Source: Author, 2022

4.1.1.2.4 Positioning
Positioning is arranging for a product to occupy a clear, distinct, and
desirable place, relative to competing products, in the minds of target consumers
(Kotler et al., 2017). In carrying out a brand positioning strategy, there are several
types of brand positioning strategies, such as (1) Customer Service Positioning
Strategy, (2) Convenience-Based Positioning Strategy, (3) Price-Based Positioning
Strategy, (4) Quality-Based Positioning Strategy, (5) Differentiation Strategies (6)
Social Media Positioning Strategies (7) Other Positioning Strategies (Valentyna,
2022). In this case, Telkompajakku implements a Convenience-Based Positioning
Strategy and a Quality-Based Positioning Strategy. Here is the positioning of
Telkompajakku product services:

63
 1. Positioning itself as a service product that provides a complete and
integrated all-in-one solution.
2. Experience with the taxation characteristics of SOEs and SOE Subsidiaries.
3. Customer Service Support with extra time during the tax reporting period.
4. Fast implementation for Four Weeks.
5. Providing services through the latest technology through ERP systems such
as ERP: SAP, Oracle, and MsDynamic.
4.1.1.3 Resources and Value Chain Activity

Resources and Value Chain Activity explain the operational part of the
company regarding what they can do, both in terms of human resources and other
resources. In line with TelkomMetra's vision and mission, by making the most of
our Resources and Value Chain Activity, we can increase our competitive
advantage and also become a driving force for increasing the profitability and
sustainability of the company

A. Resources

Based on the author's analysis, the following observations were found, such as:

1. Human resources in the BDS unit responsible for marketing activities and
lead generation processes are limited, with only two employees with the
following positions and backgrounds:

Table 4.5 BDS team worker positions and backgrounds

No. Position Background

1. Assistant Vice President Sub- Previously worked in the finance division and
Unit Lead Generation also had an educational background majoring
in accounting.

2. Staff Sub-unit Lead Generation Previously worked as a public relations staff,

and also worked as a human resources staff. In
addition, his educational background comes
from the department of communication science

64
 Source: Author, 2022

2. The new Business Development Synergy (BDS) Unit was formed 2 years
ago. According to the Vice President of the BDS Unit, in 2022 BDS will
focus on starting from the beginning with the guidelines or tools needed to
support TelkomMetra's business processes. That way, in the following
years, carrying out lead generation activities and also developing new
products can be carried out more optimally. One of the activities that have
been carried out in 2022 is to create a Lead Catch Platform that is used to
input potential customers to be approached. Through this platform, the BDS
team can also monitor the process of the sales funnel starting from the first
stage to the final stage.
3. Telkompajakku sales which only amounted to two employees.
4. Strategic Business Unit (SBU) Telkompajakku does not have a marketing
team and only has a sales team. Therefore, marketing activities are carried
out by the BDS Unit. The obstacle for each of these units is that they are in
a separate workspace. Where Telkompajakku is on the 41st floor and BDS
is on the 22nd floor. So that coordination is more limited and tends to
use online meeting platforms. Unlike BDS and other Strategic Business
Units (SBUs), such as Mediahub, which are in the same room and
workplace, coordination becomes easier.
With the limited resources and capabilities of the BDS unit and
Telkompajakku, marketing, and sales activities, both promotional activities and
lead search processes, are not optimal.
B. Value Chain Activity
Value Chain merupakan serangkaian aktivitas yang berurutan mulai dari proses
awal penciptaan produk (input) sampai dengan ke tangan customer (output).
Berikut merupakan primary activity dari value chain:
1. Inbound logistics
In this analysis the focus is on the relationship with the supplier.
Telkompajakku as a provider of tax application services is a third party from
Pajakku. The original owner of the service product is Pajakku and
Telkompajakku's status is as a partner.

65
 2. Operations
There is no processing of goods because the service product offered is
software. As previously explained, Telkompajakku is a partner of Taxku,
and has immediately obtained the rights to operate the software.
3. Outbond Logistics
Digital tax application that Telkompajakku has is a web-based. After had
an agreement and do a payment, the customers will be given the username
and password to access the application.
4. Marketing and Sales
In carrying out marketing activities, currently the Lead Generation sub-unit
which holds responsibility as a marketer has conducted Event Marketing
(SOE Tax Forum) and Online Marketing (Website, LinkedIn, Youtube). For
sales, the current strategy is to focus on direct selling.
5. Services
To be able to improve customer experience after sales, Telkompajakku
provides Customer Service facilities that can be used by customers.
Apart from the primary activity, the value chain also includes support activities
as follows:
1. Firm Infrastructure
In running the Telkompajakku business unit, there are several supporting
tools such as tax regulations which are assisted by the legal division, and
also financial affairs which are assisted by the finance and tax division at
TelkomMetra.
2. Human Resource Management
In the marketing and sales of Telkompajakku service products, the parties
involved are the Lead Generation sub-unit in the TelkomMetra Business
Development Synergy Unit, which is responsible for marketing activities.
For sales activities, the responsibility is held by the sales team from
Telkompajakku, which currently consists of 2 people.
3. Technology Development
Telkompajakku uses the latest technology and is integrated through ERP
from SAP, Oracle, and so on.

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 4. Procurement
There is no clear information regarding the procurement process. This is
because Telkompajakku is only a partner of a tax application service
provider that has been registered by the DJP, namely Pajakku.
4.1.1.4 Current Account-Based Marketing
Account Based Marketing is very different from Lead-Based or Demand
Generation. Account Based Marketing (ABM) has focused on building
relationships with prospects, gaining a deep understanding of their needs, and
offering ongoing consulting and solutions. Demand Generation trying to reach a
wide audience is usually profitable in business but too many B2B companies spend
unnecessary resources chasing prospects that are unlikely to pay off in the long
term. It can be said that ABM focuses on quality, and Demand Generation
focuses on quantity. In addition, the ABM Strategy provides the right way to
build a communication system between sales and marketing. So that a better
synergy will be created between the two divisions (Kumar, Rajasekhar, 2020).
Based on the results of the author's analysis, the BDS Unit as the party
carrying out marketing activities and the lead generation process has so far not
implemented Account Based Marketing (ABM). BDS unit to get Telkompajakku
leads. BDS is still focused on implementing the Demand Generation strategy to be
able to get as many potential customers as possible. For the material in the Proposal
or Marketing Deck, both marketers (Lead Generation sub-unit) and also
Telkompajakku sales have not provided proposals with material that focuses on
one industry. So far, the proposal materials provided are general in nature and
intended for all industries.
In addition, marketing activities held by BDS and sales activities held by
Telkompajakku have not actively established a two-way relationship. Between
these two divisions, the focus is on carrying out their respective responsibilities.
When BDS has got a potential customer, then the agreement process will be
forwarded by sales. This is of course feared that there will be misinformation
between marketing and sales. The difference in work locations between the BDS
Unit and the Telkompajakku SBU is one of the factors that hinder direct
coordination during an intense time.

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4.1.2 External Analysis

Environmental analysis of external business activities is important because

of the high level of dynamism, complexity, and uncertainty. Thus, the main
condition in business must be able to adapt to changes that occur in the external
environment. An important condition is that the organization must respond to new
changes that occur in the external environment effectively and in a timely manner
(Tatyana, Buriak, 2018).
4.1.2.1 PESTLE

Telkompajakku is a service product based on a digital tax system owned by

PT. Multimedia Nusantara (TelkomMetra) is also part of one of the SOEs namely
PT. Indonesian Telecommunications (Telkom Indonesia). Telkompajakku was
established in 2018, and now it has 42 clients, All the clients which come from SOE
and its SOE Subsidiaries. Telkompajakku needs to add to the list of clients with the
aim of increasing revenue for TelkomMetra. The first thing that needs to be done,
of course, is to carry out the right marketing strategy in order to attract more
potential customers. To realize these efforts, it is necessary to carry out an external
analysis in order to better understand the conditions outside the company
considering that market conditions are always dynamic and full of strength. At this
stage, the author conducts an external analysis using PESTLE which can help to
evaluate and prevent risks in the future. The following are the results of the analysis:
1. Political

In 2018, Minister of Finance Sri Mulyani and Minister of State Own

Enterprise (SOE) Rini Soemarno initiated the integration of Host to Host-
based taxation data. The directions from the two ministers are to utilize
information technology to be used in submitting tax data electronically.
This policy is expected to complete the obligations of taxpayers to carry out
reporting and payment processes in a transparent, easy, fast, and accurate
manner. This opportunity then made the Industry of Tax Services
Providers expand its business unit to taxation. Switching from a manual tax
system to a digital one will increase demand for digital tax system service
providers, especially for Telkompajakku. This is evidenced by the
increasing number of Tax Application Service Providers from year to year.

68
 Another opportunity that can be captured by the tax application
service provider industry is the agreement on International Tax policies at
the G-20 Forum which was held in Bali, Indonesia in November 2022. The
agreement followed by the Indonesian Minister of Finance Sri Mulyani
conveyed through the mass media that there are two pillars of taxation that
have been agreed upon and will begin to be implemented in 2023. Pillar one
agrees that a country can still impose taxes on a company that sells its
products in its territory even though the physical company is not in the
country. The agreement from the second pillar is a minimum global tax of
15% which is applied to multinational companies. This tax rate applies to
companies with annual global turnover exceeding 750 million euros
(Katadata.co.id, 2022). This agreement is related to international taxation
and can open up opportunities for digital tax system service providers,
especially Telkompajakku, to be able to get more clients who need an all-
in-one solution regarding reporting and paying their corporate taxes.
In addition to the large opportunity regarding manual to digital
taxation directives, there is the threat or uncertainty that will be faced by the
Industry of Tax Services Providers especially Telkompajakku is the
enactment of a new policy as of December 2022 which was conveyed by
the Main Director of Telkom Indonesia as the TelkomMetra holding,
namely Ririek Adriansyah. Through Telkom's internal group and also the
mass media, he said that by 2023 the main strategy of the Telkom Group is
Five Bold Moves (Fixed Mobile Convergence (FMC), InfraCo, Data Center
Co, B2B Digital IT Service Co, and DiGiCo). The strategy includes the
company's long-term plans and goals to achieve the goal of becoming a
world-class leading digital telco company. A change in strategy in 2023 will
certainly participate in changing policies related to Telkompajakku and its
business activities. If Telkompajakku is judged to be not so profitable, it is
likely that what will happen in the absence of the Telkompajakku Strategic
Business Unit in the future. Apart from that, another uncertainty that could
become a threat to Telkompajakku in 2024 is the General Election activities
in Indonesia which of course will also replace the president and his
ministries. Changes in state leaders will of course also affect policies to be
made including policies regarding taxation.

69
2. Economical

Behind the many opportunities that can be captured in the future

from Political Factors, there is also a threat of uncertainty that can affect
the economic sustainability of the Tax Services Providers Industry. The
global crisis and recession in 2023 could affect the taxation sector. This is
because people's income and the company's income performance decreased.
The decrease in income will certainly reduce the number of taxpayers, not
even a few who are expected to lose their income or jobs. As a result, an
economic recession will lower state revenues from taxes and non-taxes. In
the end, it will also trigger a lower amount of Value Added Tax to the state
treasury. The threat of a global recession in 2023 will of course also affects
the business continuity of digital tax system service providers such as
Telkompajakku. This recession has the potential to reduce the number of
clients or companies that will use digital tax system solutions such as
Telkompajakku. This is due to the reduced number of employees and also
the company's income, which makes companies prefer to minimize their
operational costs.

3. Sociological

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 Figure 4.21 Percentage of Indonesia's Population in 2020 by Age Group
(Source: Badan Pusat Statistik, 2020)

Based on the Central Bureau of Statistics in 2020 regarding

Indonesia's population by age group (In Figure 4.21), Indonesian people
dominated by the Gen Z generation with a percentage of 27.4%, followed
by the Millennials generation with a percentage of 25.87%. The two
generations have similar characteristics, namely the same generation that
depends on technology. The following is some data according to experts
which explains the characteristics of one of the dominating generation
populations, namely the millennial generation:

Table 4.6 Characteristics of the Indonesian Millennial Generation

According to Experts

No. Company Description Date Source

PT Astra International Tbk in 2019 has

millennial employees of 70% of its
PT. Astra 250 thousand employees. The Indonesia
1. 2019
International Tbk millennial generation has a way of Millenial Report
doing business that uses technology
to make their work easier.
The majority of the millennial
generation is tech-savvy. This
Indonesia
generation is a generation that does not
2. Bank Indonesia 2019 Millenial Report
experience difficult conditions but is
sensitive to changes in technology or
gadget.
The millennial generation always
looks at information on the internet
Indonesian or social media before deciding to
Indonesia
Society of buy something. The internet or social
3. 2019 Millenial Report
Human media and the opinions of other people
Resources on social media are very decisive
starting from the matter of purchasing
goods.
Flexibility is key in dealing with the
Deloitte
millennial workforce. Companies
Deloitte Indonesia
4. must be able to answer the millennial 2019
Indonesia Perspective
generation who want flexibility in
working.

71
 Millennials are a generation that is
Alvara Millenial
quickly familiar with internet
5. Alvara Research 2020 Report
technology, so they can be said to be
the internet generation.
In total, the millennial generation in
2017 was recorded at 67.24% or 2/3 of
the millennial generation population
entered the workforce. The millennial
Millenial
Badan Pusat generation is more interested in
6. 2018 Generation
Statistik working in the formal sector. In
Profile
2017, the percentage of the millennial
generation working in the formal
sector was 54.79 percent and the
majority were in DKI Jakarta.

From the results of the data summary according to the experts above
(Table 4.6), it can be concluded that in searching for information about
products, services, or other things, the millennial generation (including Gen
Z because they have the same characteristics) use the internet before
deciding to make a purchase. Therefore, this phenomenon can be both an
opportunity and a threat for Telkompajakku. If Telkompajakku, in
carrying out active marketing to distribute articles or other types of
information that explain in detail about service products, of course,
Telkompajakku's online presence will increase and be easy to find.
However, if Telkompajakku does not quickly seize this opportunity, then
Telkompajakku will be replaced by its competitors in the digital tax system
industry.
4. Technological

Figure 4.22 Indonesian Internet Users (Hootsuite, 2022)

72
 Based on a survey according to We Are Social (Hootsuite) in Figure
4.22, shows that at the beginning of 2022 stated that the number of internet
users has increased by 73.7%, the average duration of using the internet is
about 8 hours 36 minutes per day, and the majority of devices used to access
the internet are Mobile Phone by 94.1%. In addition, other data shows that
about 80.1% of internet users use it to search for information whether it is
related to the brand, the purpose of the product, or other things they order.
From the survey results, it can be said that consumer behavior today is
highly dependent on technology and the internet. It is the same as previously
explained in Sociological Factors regarding dependence on the internet.
This of course can be an opportunity for Telkompajakku to develop its
business further because in the future, of course, people and companies will
completely switch to using technology, especially to report and pay their
taxes.

5. Legal
a. Minister of Finance Regulation No. 18 of 2018 issued an Annual
Tax Return (SPT) contained in PMK-09/PMK.03/2018. This rule
explains the simplification of SPT reporting obligations from
manual to digital. After directives from the minister of SOEs and the
minister of Finance, it was this regulation that started the
transformation of manual taxation into digital. This opportunity
was also used by TelkomMetra to form the Telkompajakku business
unit as a digital tax ecosystem.
b. The issuance of the Ministry of Finance's tax regulations Article
32A of Law No. 7 of 2021 concerning Harmonization of Tax
Regulations. The purpose of this regulation in general is to increase
economic growth and accelerate economic recovery after the Covid-
19 pandemic, as well as carry out administrative reforms and
increase voluntary taxpayer compliance. The issuance of this
regulation is one of the government's efforts to discipline taxpayers
to comply. This will also increase tax revenue, and will also open up
opportunities for tax application service providers such as
Telkompajakku.

73
 c. The increase in e-commerce transactions after the Covid-19
pandemic date, the Indonesian government issued Law Number 2 of
2020. This regulation aims to cover electronic system transactions
by foreign service providers and startups that have business units in
Indonesia. The enactment of this rule will of course also increase
state tax revenues, and will also increase opportunities for tax
application service providers such as Telkompajakku.

6. Environment

As a form of effort to contribute to saving the environment, the

government issued regulations regarding carbon taxes which are contained
in Article 32A of Law Number 7 of 2021 concerning Harmonization of Tax
Regulations. A carbon tax is a tax levied on the use of carbon-based fuels
or those that generate carbon emission sources. An example is emissions
coming from industry or factories or motorized vehicles. The application of
carbon tax rules aims to reduce emissions and prevent extreme climate
change. With the implementation of this regulation, the government hopes
that the use of fossil-based fuels can be reduced. The opportunity created
by this environmental policy is that it will add to the list of companies that
still need fossil fuels to pay their taxes. This of course will also be an
excellent opportunity for Telkompajakku to maximize the number of its
clients.
4.1.2.2 Customer Analysis

A customer analysis (customer profile) is a critical section of a company's

business or marketing plan. In this research, the sample was used to analyze
whether the customers are representative of the industry or sectors that are
Telkompajakku’s target market.

74
 Figure 4.23 List of Telkompajakku’s Clients

Currently, Telkompajakku has 42 clients and all the clients nowadays come
from SOEs and their subsidiaries. Figure 4.23 explains the representative list of
Telkompajakku’s clients. All of the client sectors or industries come from SOE and
its subsidiaries. In this research, the customer to be analyzed is PT. Kereta Api
Indonesia (PT. KAI) comes from the Railroad Industry in Indonesia, and also PT.
Jasa Marga comes from toll road service providers and other related businesses.

4.1.2.2.1 PT. Kereta Api Indonesia (PT. KAI)

PT Kereta Api Indonesia (Persero), hereafter referred to as KAI, is a State-

Owned Enterprise that provides, regulates, and manages rail transportation services
in Indonesia. KAI was formed in September 1945 and the Headquarters are located
in Bandung, Indonesia. Besides, PT KAI is one of Telkompajakku's customers
since 2021. For the detail, here are the results of interviews conducted by the BDS
Unit regarding the views of users of Telkompajakku's digital tax products, and it's
adopted from the list of questions related to research:

Table 4.7 Customer Analysis (PT. KAI) that Processed from Interviews Result

No. Theory Related Responses

Business Buying Process, Sales Cycle (Prospecting), and Account-Based Marketing

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 The field of finance at PT. KAI in one of its operational
areas is aware of the need for digital tax applications
1. Problem Recognition to facilitate tax management such as invoices. This is
Prospecting due to the Covid-19 pandemic cases in 2021 which are
peaking. So,it has a big impact on tax management at
KAI.

For now, the finance department requires an e-

2. General Need Invoice Host to Host. The department only knows
Description about the Telkompajakku digital tax product and is not
and Prospecting aware of any other products.

There is no special request regarding the desired price in

using the tax application. So far the price and quality
Product Specification of the products offered by Telkompajakku are
3. Prospecting comparable. In addition, for the features expected by
Account Based the finance department, PT. KAI is an application whose
Marketing systems are integrated with each other such as e-
Invoice Host to Host and ERP owned by
Telkompajakku.

4. Supplier Search, The finance department is aware of the need for digital
Prospecting, Account tax applications, and then obtains information from
Based Marketing the public relations department, which is tasked with
solving internal company problems. The public
relations team obtained Telkompajakku information
from an advertisement they found on an online
platform. It can be said that the search for digital tax
application vendors was first carried out
independently or independently.

5. Proposal Solicitation There isn’t an issue with the content of the proposal.
Prospecting But the company hopes it would be better if
Telkompajakku can give the information or make a
guidebook to make the customers easier.

Credibility of the brand is one of the factors to be

considered in choosing a tax digital service product. PT.
Supplier Selection, KAI believes that Telkompajakku is a service product
6. Prospecting, that can be trusted because it belongs to the Telkom
Account Based Group, which is one of the most trusted SOEs.
Marketing Meanwhile, after the agreement was made to use
Telkompajakku, PT. KAI to interested parties is given
training in using the application. Besides, the time
needed to choose Telkompajakku as a vendor is 1
month

Order Routine The expectations of the finance department of PT. KAI

7. Specification, for products is a digital tax application that is flexible
Prospecting and simple or easy to use. So that in accessing the
available features there is no difficulty.

76
 Based on the evaluation results while using
Telkompajakku, the resource person who served as
Head of Finance Department for approximately 11
8. Performance Review years, represented the finance team to provide ratings
for several product-related aspects. The values given
in the range 1-10 are features with a value of 10, and
price with a value of 10. Overall, the finance
department of PT. KAI gives a score of 10.

Buying Center

Parties that become buying centers in choosing

Telkompajakku at PT. KAI is:
a. Initiator and Gatekeeper: Public Relations
9. Initiator, Gatekeeper, Department
Influencer, Decider, b. Influencers: IT Department (Information
Buyer, User Technology)
c. Decider (Head of Finance Department)
d. Buyers (Finance and Procurement Department)
e. Users (Finance Department)

Organizational Buying Behavior Influence and Account Based Marketing

The decision to use Telkompajakku is influenced by

Environmental Forces, technological factors. The Covid-19 pandemic factor
10. Group Forces, and had a major impact on tax management at PT. KAI made
Individual Forces the finance department decided to use a digital tax
application that makes it easier to manage thousands of
e-invoices in a short time. Apart from the finance
department, purchasing decisions are also influenced
by the IT department as a party that understands the
software or application to be used. The parties
involved in the Decision-Making Unit are 5 people and
have been explained in detail in the buying center
section above.

Source: Head of Finance Department in PT. KAI, 2022

In general, the buying process that occurs at PT. KAI starts by searching for
information about providers of tax application service products. After finding
Telkompajakku, PT. KAI tried to contact Telkompajakku sales. And after the
interaction, Telkompajakku sales come directly (face to face) to do pitching or
presentations about service products. After going through the consideration process
from various aspects, PT. KAI then contacted Telkompajakku again to make a price

77
offer. Finally, there was an agreement to use Telkompajakku and Telkompajakku
will provide training to application users for 2-3 weeks.

As for recommendations or other suggestions given by PT. KAI, as a

customer of Telkompajakku, is more active in carrying out marketing or
promotional activities, both offline (advertisements in mass media, television, and
outdoor media) and online. It is intended that the operational area of PT. Other KAI
spread throughout Java Island, as well as other companies can find out where
Telkompajakku is. That way, Telkompajakku's awareness, and sales will increase.

4.1.2.2.2 PT. Jasa Marga

PT. Jasa Marga (Persero) Tbk is a state-owned enterprise engaged in the toll
road business. This company has been formed since March 1978. The head office
of PT. Jasa Marga is located in East Jakarta, Indonesia, and has been a customer or
client of Telkompajakku since 2021. For the detail, here are the results of interviews
conducted by the BDS Unit regarding the views of users of Telkompajakku's digital
tax products, and it's adopted from the list of questions related to research:

Table 4.8 Customer Analysis (PT. Jasa Marga) that Processed from Interviews
Results

No. Theory Related Responses

Business Buying Process, Sales Cycle (Prospecting), and Account-Based Marketing

Realizing the digital era and the directives from

1. Problem Recognition the Ministry of SOEs to carry out digital
Prospecting transformation, PT. Jasa Marga switched to doing
tax reporting from manual to digital. In addition,
with the Covid-19 pandemic which limited
outdoor activities, the Finance and Accounting
Department decided to find and use a digital tax
application.

2. General Need Description So far, the Finance and Accounting Department

and Prospecting requires an e-Invoice Host to Host products.
Also, the company knows about Telkompajakku
through sales of Telkompajakku that offers the
product services, and from online searches.

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 There is no maximum price mentioned in
3. Product Specification choosing a product, and so far, Telkompajakku's
Prospecting price is still comparable to the applications offered.
Account-Based Marketing In addition, the tax application needed by Jasa
Marga is e-Invoice Host to Host products, which
has the criteria of being an application with a fast
server and has advantages such as microservices
(one application integrated with many features) and
quenching (fast).

4. Supplier Search, In the beginning, the Finance and Accounting

Prospecting, and Account- Department did a search (browsing) via Google.
Based Marketing This department found a number of service
products such as Klikpajak, e-Filling taxes, and
also my Mitra Pajak. Besides, there was also a
sales of Telkompajakku who did the direct selling.
After that, Jasa Marga became interested and
focused on finding out more about the
Telkompajakku brand.

5. Proposal Solicitation The content of a proposal that is related to the

Prospecting industry is not mandatory to have.

The reason why Jasa Marga chose Telkompajakku

6. Supplier Selection, was because of brand credibility which later
Prospecting, became one of the important factors in choosing
Account-Based Marketing a tax application. This is because Jasa Marga
considers that Telkompajakku is under the same
auspices as SOE. Jasa Marga feels that their data
will be safer if they use products from State-Owned
Enterprises such as Telkompajakku.

The expectations expected by Jasa Marga, especially

Order Routine the Finance and Accounting Department, are that
7. Specification, Prospecting the server used by Telkompajakku can be
improved to be better and not easy to down,
especially when there is a “Surat Pemberitahuan
Tahunan'' which is of course accessed by all
companies at the same time. This of course could
hinder the work of the Finance and Accounting
Department.

Based on the evaluation results while using the

Telkompajakku application, the Head of the Finance
and Accounting Department at PT. Jasa Marga, who
has served for 10 years, gave a score to
8. Performance Review Telkompajakku. This assessment is an assessment
that also represents the Finance and Accounting
department at Jasa Marga's operational area. From
a score of 1-10, regarding the features and
convenience offered by Jasa Marga, it gives a

79
 score of 9. In addition, for server and application
prices, it scores 10. Besides, the advantage of
Telkompajakku is that it has customer service or
service support that helps customers who need
assistance when using the application.

Buying Center

There are several parties involved in the buying

Initiator, Gatekeeper,
9. Influencer, Decider, Buyer,
and User
center at PT. Jasa Marga, namely Finance and
Accounting Department (Initiator, Buyer, User,
Decider), Corporate Planning Department
(Decider), Information Technology Department
(Influencer), and Community Development
Partnership Program Unit (Gatekeeper)

Organizational Buying Behavior Influence and Account Based Marketing

The decision to use Telkompajakku is influenced by

Environmental Forces, technological factors. There is the Covid-19
10. Group Forces, and pandemic which has limited outdoor activities, as
Individual Forces well as awareness of digital transformation. In
purchasing decisions, Jasa Marga is influenced by
the Information and Technology (IT)
department. In addition, it is not known for sure
the number of people who become Buying
Centers.

Source: Head of Finance and Accounting Department in PT. Jasa Marga, 2022

In general, the buying process that occurs at PT. KAI started by seeking
information about providers of tax application service products. The platform used
to find information is Google browsing or online search. Apart from that, there are
Telkompajakku sales who also offer directly to PT. Jasa Marga. After finding
Telkompajakku, PT. Jasa Marga accepted Telkompajakku's offer and tried to hold
a meeting. After going through a process of considering various aspects, PT. Jasa
Marga and Telkompajakku haggle over prices. Until finally an agreement was
reached to use Telkompajakku and Telkompajakku would provide training to
application users for 2-3 weeks.
As for recommendations or other suggestions given by PT. Jasa Marga as a
customer of Telkompajakku is to improve marketing and advertising. In addition,
sales must also be able to explain in detail and easily understand the applications

80
offered. Furthermore, Telkompajakku must be more active in conducting online
marketing by increasing detailed information on website pages, as well as
promotion through Google so that Telkompajakku is easily found by the public
(Search Engine Optimization).
4.1.2.2.3 Conclusion of Customer Analysis

Here is the conclusion of Customer Analysis which came from SOE sectors
(PT. KAI and PT. Jasa Marga):

Table 4.9 Conclusion of Customer Analysis

No. Theory Related PT. KAI PT. Jasa Marga

Business Buying Process, Sales Cycle (Prospecting), and Account-Based Marketing

Problem Aware of the need for Realizing the digital era and
1. Recognition digital tax applications and the directives from the
Prospecting factors of the Covid-19 Ministry of SOEs, and the
Pandemic. factors of the Covid-19
Pandemic.

1. Requires e-Invoice 1. Requires e-Invoice

General Need Host to Host. Host to Host
2. Description 2. Only aware of products.
and Prospecting Telkompajakku’s 2. Aware of
existing (No other Telkompajakku's
products) existence because of
direct selling
activity from
Telkompajakku
sales.

1. No issue about the 1. No maximum price

Product price is mentioned in
Specification 2. Products needed are choosing a product
3. Prospecting integrated with 2. The tax application
Account-Based each other such as needed by Jasa
Marketing e-Invoice Host to Marga is e-Invoice
Host and ERP that Host to Host
are already owned products, with a fast
by Telkompajakku. server

Supplier Search,
4. Prospecting, Online Search through Online Search through
Account Based Search Engine Search Engine

81
 Marketing
Not an issue with the
5. Proposal Solicitation content of the proposal.
But there is a hope to make
a guidebook to make the
customers easier.
1. More interested in
Supplier Selection, the Supplier putting
Prospecting, an effort to do the
6. Account-Based offline Meet.
Marketing 2. Strong decision:
Credibility of the
brand
(Telkompajakku is
a service product
that Telkom Group
has)
The expectation of the
Order Routine product is a digital tax
7. Specification, application that is flexible
Prospecting and simple or easy to use.
Provide ratings for several
Performance Review product-related aspects (1-
8. 10). Features with a score
of 10, and price with a
score of 10.
Buying Center
Initiator and Gatekeeper
Initiator, (Public Relations
9. Gatekeeper, Department), Influencers
Influencer, Decider, (IT Department, Decider
Buyer, User (Head of Finance
Department), Buyers
(Finance and Procurement
Department), Users
(Finance Department)
Organizational Buying Behavior Influence and Account Based Marketing
Environmental 1. Environmental
Forces, Group Forces
10. Forces, Individual (Technological
Not mandatory to have
1. More interested if
the Supplier put an
effort to do the
offline Meet.
2. Strong decision is
the credibility of the
brand
(Telkompajakku is
under the same
auspices as SOE)
The expectations of
products are that the server
used by Telkompajakku can
be improved to be better
and not easy to down.
Provide ratings for several
product-related aspects (1-
10). Features with a score
of 9, and Server also
application prices with
scores of 10.
Finance and Accounting
Department as an (Initiator,
Decider, Buyer, and User),
Corporate Planning
Department as a (Decider),
IT Department as an
(Influencer), and
Community Development
Partnership Program Unit
as a (Gatekeeper)
1. Environmental
Forces
(Technological
82
 Forces factors) factors)
2. Group Forces (IT 2. Group Forces (IT
Department) Department.

Source: Author, 2023

4.1.2.3 Interview Results of Potential Customers

In-depth interviews were conducted with three participants from
prospective customers, according to Telkompajakku's target market, namely
companies with high incomes which are classified as medium to large companies.
The three participants consisted of 1 SOE and 2 private companies. There are no
specific criteria related to the industry that will be targeted by Telkompajakku
except for the Government Sector. This is because government agencies do not pay
their own taxes because their income and expenses come from the state budget. The
categories or company profiles interviewed are as follows:

Table 4.10 List of Potential Customers Respondent

No. Type of Company Respondents Date of Interview

1. SOE in Oil and Gas Manager of Finance December, 28th 2022

Industry

2. Private Company in Coal Head of Tax and December, 26th 2022

and Mining Industry Accounting

3. Private Company in Power Head of Tax and January, 06th 2023

Plant Producer Industry Accounting

Source: Author, 2023

In this research, the authors cannot mention the companies interviewed

because the participants requested that their identities be kept confidential. For this
reason, the author will only explain the types of industries and sectors. In addition,
the results of in-depth interviews with the three participants will be explained
through four discussions that are directly related to the topic of this research.
Among them are Business to Business namely Business Buying Process, Sales

83
Cycle Process, Buying Center, and also related to Account Based Marketing. From
the answers of the three participants, identification will then be carried out to then
compare answers and draw conclusions that can become new insights for this
research.

4.1.2.3.1 Business Buying Process

4.1.2.3.1.1 Problem Recognition

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

Based on the results of interviews, the initial problem occurred

because an application commonly used by one of the respondents, namely
the Direktorat Jenderal Pajak (DJP) application, often experienced
problems. For information, DJP provides facilities to all levels (employees
or individuals and corporate) to carry out tax management and reporting
online and for free. In detail, the respondents explained that “Salah satu
dasarnya adalah kebutuhan akan aplikasi digital perpajakan. Karena
memang dengan DJP Online yang dipakai saat itu sedang ada sedikit
problem seperti itu, jadi kita mulai melakukan pencarian aplikasi digital
perpajakan”. (Respondent, Manager of Finance, December, 28th 2022).

Specifically, the obstacle experienced by one of these SOEs when

using the application provided by the DJP was due to the server being down
and frequent errors. Furthermore, respondents explained that “Oke, dari
pengalaman yang terjadi ya bu ya, yang pertama itu sering error, terus
server atau situsnya sering down, lambat seperti itu sih bu” (Respondent,
Manager of Finance, December, 28th 2022). From these obstacles,
respondents and the team from the finance department are aware of the need
for better tax applications and can overcome perceived problems such as
errors, server downtimes, and so on

2. Private or Multinational Company

a. Coal and Mining Contractor Industry

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 Based on the results of the interviews, the problems experienced by
this industry started because”Kebutuhan usernya di perusahaan terkait
urusan cukup amat banyak, sementara mereka itu menggunakan sistem per-
user itu kita harus bayar, akhirnya kita putuskan untuk membuat secara
manual untuk laporan keuangan, tapi untuk laporan pajaknya kita
menggunakan aplikasi yang ditawarkan oleh pihak Direktorat Jenderal.
Jadi DJP Online itu kita pake. (Respondent, Head of Tax and Accounting,
December, 26th 2022).

b. Power Plant Producer Industry

Based on the results of interviews conducted with respondents, since

the last few years, private companies in the power plant manufacturing
sector have been using digital tax applications provided by the Direktorat
Jenderal Pajak (DJP). Respondents explained that they first started using
online taxes from the DJP because of invitations and directions from the
agency. In more detail, the respondents explained that “Sejak di encourage
sama Direktorat Jendral Pajak untuk melaporkan secara online, kita udah
pake itu, waktu itu kan kita inget dulu itu belum semua ya, bertahap kan
implementasi pelaporan pajak secara online nya”.
After several years of using the DJP application, the company's Tax
and Accounting Department felt compelled to use other, better digital tax
applications. This was expressed by respondents who explained that
“Karena ada issue pada saat mau lapor pajak, kemudian saat itu server
DJP belum stabil ya, mungkin bandwith nya kurang besar atau gimana, jadi
pada saat wajib pajak mau lapor pada saat bersamaan akibatnya jadi high
stake lah bandwidthnya, terus kita dapat informasi bahwa ada platform-
platform, apa platform mungkin ya bahasa nya yang ter affiliasi dengan
DJP online” (Head of Tax and Accounting, January, 06th 2023).
Furthermore, respondents explained the problem in detail “Sering
kali during peak season itu akses untuk ke DJP online lama, terus setelah
lama pada saat proses upload sudah nunggu lama gak taunya batal, cancel,
atau tahu-tahu keluar notifikasi pop up notification gitu dari web nya kalau
server error atau yang lainnya, sampai pada akhirnya kita jadi harus

85
 mengulang pekerjaan yang sama, setelah diulang hasilnya masih sama
dalam artian masih ada error, akhirnya baru kita cari alternatif lain untuk
melaporkan, karena kan konsekuensinya kalau telat lapor ada denda”
(Head of Tax and Accounting, January, 06th 2023).
4.1.2.3.1.2 General Need Description

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

At first, the respondents knew about the existence of Telkompajakku

because there was a direct approach made by Telkompajakku sales.
Furthermore, respondents said that “Nah bicara mengenai kesadaran akan
keberadaan Telkompajakku karena teman-teman dari Telkompajakku ya
yang secara proaktif melakukan approach dan presentasi di teman-teman
keuangan di perusahaan ini”. (Respondent, Manager of Finance,
December, 28th 2022). Apart from that, the same is the problem that one of
these SOEs is aware of, the need for an application that is needed in general
is a digital tax application with a good server and is not prone to errors like
that owned by the DJP.

The author also asked about the perceptions of potential customers

when they heard the Telkompajakku brand name. The perception of a
potential customer from the SOE sector considers that Telkompajakku is a
SOE brand or product which of course collaborates with the government so
that it is more trusted. Respondent explained “Telkompajakku ini kan
memang digitalisasi perpajakan yang sudah bekerjasama sama
pemerintah” (Respondent, Manager of Finance, December, 28th 2022).

2. Private or Multinational Company

a. Coal and Mining Contractor Industry

When asked about service products from Telkompajakku,

Respondents answered never hear of them before. Responden
explained“Saya belum pernah dengar sama sekali. Yang saya pernah
dengar adalah Klikpajak, Online Pajak, dan SPT.co.id mba”. Furthermore,
respondents explained in general the applications or software that their

86
 company needed “Lebih kepada untuk PPH 21, apalagi seperti kami ini
punya orang lapangan jumlahnya ada cukup banyak sampai hampir 30an,
belum lagi pusat di Jakarta jadi sehingga PPH 21 itu cukup makan waktu
kalau secara manual sehingga sebenarnya kalau menggunakan software
cukup amat dimudahkan, banyak membantu jadi lebih singkat terkait
waktunya” (Respondent,Head of Tax and Accounting, December, 26th
2022).

The author also asked about the perceptions of potential customers

when they heard the Telkompajakku brand name. According to the
respondent, when he heard the brand name Telkompajakku, him the brand
definitely belonged to the Telkom Group and as one of the leading digital
SOE companies, the network or server provided by the application must
also be good. Respondent explained “Punyanya telkom kayanya.
Sebenarnya sih kalau ibu tanya punyanya telkom harusnya secara jaringan
mereka ga ada hambatan. Karena kita ngomong punyanya telkom masa iya
sih jaringannya begini (buruk) juga, mending saya pakai yang lain”
(Respondent, Head of Tax and Accounting, December, 26th 2022).
b. Power Plant Producer Industry

When the author asked questions regarding knowledge of

Telkompajakku service products, the respondent answered that he did not
know about these service products. The respondent's answer was
“Telkompajakku, honestly saya belum pernah dengar tentang
Telkompajakku sih, baru kali ini saja saya dengar dari ibu telkompajakku.
Tapi kalau klik pajak, online pajak, ortax, pajakku.com, yang kayak gitu-
gitu ya bu maksudnya, saya pernah dengar”. Besides, the author also asked
about the perceptions of potential customers when they heard the
Telkompajakku brand name. When the Respondent asked about their
perception of Telkompajakku when hearing the brand, Respondent said that
it was a brand that Telkom had. Furthermore, respondent added “Itu
mungkin aplikasi perpajakan yang di develop sama PT Telkom mungkin ya
I don’t know, mungkin akan lebih bagus dari DJP online dan software lain
ya karena mungkin dikelola oleh BUMN, mungkin software development
nya lebih bagus mungkin harapannya mengingat Telkom pertama BUMN

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 juga sebagai internet provider dan sejenisnya itu”. Head of Tax and
Accounting, January, 06th 2023).
In addition, regarding the needs of companies in general in
determining the digital tax application to be used, almost all applications
related to tax reporting are required by private companies that produce
power plants and of course, must be applications that are registered and
recognized by the DJP. Furthermore, the respondents answered “Ya
platform mungkin ya bahasa nya yang ter-affiliasi dengan DJP online
karena kan kita akan mengurus WHT compliance”. (Head of Tax and
Accounting, January, 06th 2023).
4.1.2.3.1.3 Product Specifications

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

In detail, for the type of digital tax application required, the digital
tax application required is e-Invoice Host to Host and withholding tax
(WHT) unification. Respondent added “Untuk fitur yang dibutuhkan ada e-
faktur host to host ya bu, dan juga ada kepengurusan bukti potong”. In
addition, regarding the price or budget expected by one of these SOEs when
they want to use a digital tax application, the respondents explained “Kalau
untuk budget memang lebih nilai plus ya bu ya kalau misalkan dia lebih
efisien” (Respondent, Manager of Finance, December, 28th 2022).

2. Private or Multinational Company

a. Coal and Mining Contractor Industry

Specifically, the tax-related service products needed by private

companies in the mining industry are PPH 23 and PPH 21 reports, as well
as unification receipts. The same is true as expressed by respondents “Di
dalam situ kita banyak bisa untuk melapor PPN, lapor PPH 23 dan PPH
21, bikin bukti potong. Di DJP Online itu semua jadi satu bahkan untuk
bikin kode billing-pun kita gunakan disitu semua akhirnya”. In addition,
regarding the price or budget expected by one of these private companies
when they want to use a digital tax application, the respondents explained
“Kalau untuk sekali beli di angka 20 juta sampai 30 juta per tahun itu masih

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 bisa kita beli. (Respondent,Head of Tax and Accounting, December, 26th
2022).
b. Power Plant Producer Industry

Specifically, the digital tax products needed by this industry are e-

WHT Unification, Income Tax Reporting (PPh) 26, and Unification SPT.
In more detail, the respondents answered “Karena konsepnya DJP online
semua self-service jadinya semuanya kita pakai disitu, mulai dari
pelaporan PPh, sekarang kan sudah ada melihat unifikasi pelaporannya,
jadinya udah pakai satu SPT, SPT unifikasi, kita pasti pakai itu. Kemudian
yang kita gunakan disitu kebetulan kita ada PPh 26 atas jasa yang
diberikan pada income perception dari luar negeri, kita juga dibutuhkan
untuk upload form VOD (Form Diggity) kita upload juga disitu,dan bupot
unifikasitu, terus itu aja sih”. In addition, regarding the price or budget
expected by one of these private companies when they want to use a digital
tax application, the respondents explained “Kurang lebih ya, karena saya
gak tahu ini aplikasi akan seperti apa kemudian benefit nya akan seperti
apa buat perusahaan, mungkin range nya di 1 juta rupiah itu udah
maksimum kali ya” (Head of Tax and Accounting, January, 06th 2023).
4.1.2.3.1.4 Supplier Search

1. Stated Owned Enterprises (SOE) in the Oil and Gas Industry

In searching for suppliers or vendors to meet the needs of one of

these SOEs, especially in serving digital tax reporting and management,
there are two ways that are carried out by this SOE, namely through online
searching and also based on referrals. Respondent explained “Yang kami
tahu berdasarkan review dari pihak lain, Telkompajakku ini memang
digitalisasi pajak yang sudah bekerjasama dengan pemerintah. Regarding
the reviews outside what is meant is through online searches. For more
details, respondents explained that “Biasanya sih ya bu ya kita lihat dari
searching online kaya gitu sih bu” (Respondent, Manager of Finance,
December, 28th 2022).

2. Private or Multinational Company

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 a. Coal and Mining Contractor Industry

In searching for suppliers of digital taxation applications, one of

these potential customers uses an online search. Furthermore, respondents
explained “Kami mencarinya lebih kepada browsing sih bu. Karena kan
gini, kadang-kadang ya kalau kita pada dasarnya, ilmu itukan harus
ditambah terus, kadang-kadang kalau kita diwawancara juga ditanya
pernah pakai software apa saja. Ya itu tolak ukurnya mereka kali ya
gitukan, karena sekian banyak software baik accounting atau software
pajak ya mana tau ada yang sesuai dengan yang mereka gunakan, jadi
mereka oh yaudah ngajarinnya ga susah-susah amat karena pernah
gunain.” (Respondent, Head of Tax and Accounting, December, 26th
2022).
b. Power Plant Producer Industry

In searching for vendors for digital tax applications, this industry

conducts online searches through search engines. In addition, companies
usually also get recommendations from the tax consultants they use. The
following is a further explanation of the respondents “Selain dapat referensi
dari konsultan kita, kita juga aktif cari itu dari google searching, sharing
knowledge sesama IPP (perusahaan sejenis), pasti itu pasti kita lakukan,
karena tambahan informasi bisa dari mana aja kan” (Head of Tax and
Accounting, January, 06th 2023).
4.1.2.3.1.5 Proposal Solicitation

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

Based on the results of the interviews that were asked by the authors,
the respondents explained the contents of the information contained in the
proposal or the presentation material provided by the prospective supplier
was expected to represent the industry in accordance with their field of work
so that it was easy to understand. Furthermore, the respondents added “Ga
ada kriteria khusus sih bu, cuma lebih bagus kalau materi yang dijelaskan
berhubungan dengan jenis perusahaan kami yaitu migas. Jadi kami lebih
mudah untuk menyesuaikan kebijakan yang ada, dan pegawai kami juga ga

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 bingung saat mengurus dokumen pajaknya” (Respondent, Manager of
Finance, December, 28th 2022).
2. Private or Multinational Company
a. Coal and Mining Contractor Industry

One of these mining and coal companies is a contractor company,

where the majority of its employees are also on contract or non-permanent
status. In that way, the respondent as the Head of Tax and Accounting
revealed “Karena kan gini, company ini come and go, kadang-kadang cuma
tiga bulan ganti/tambah orang, tambah orang dua pergi tiga, nambah
orang satu pergi empat, nambah lagi lima pergi dua kan gitu jadinya. Tiap
bulan itu bisa ga sama, jadi kadang-kadang itu yang bikin aduh, yang
tadinya sudah harus merubah database database, akhirnya harus nambah,
ada yang harus di hapus, ada yang di apa, begitu”. (Respondent,Head of
Tax and Accounting, December, 26th 2022). It can be said that the contents
of the proposal or material as well as application usage guidelines can later
be in accordance with the industry they have. This is due to the high rate of
employee turnover, which causes the need for tax information to increase
as well.

b. Power Plant Producer Industry

There are no specific criteria in the request for the desired contents
of the proposal. However, there is hope and added value for companies and
respondents if they are given tax materials or guidelines that are appropriate
to the industry they work in. This will make it easier to manage tax
reporting. The respondent further explained “Ga harus sesuai sih, tapi ya
lebih bagus kalau pas isinya sama industri kita. Apalagi kebijakan pajak
tiap industri kan beda-beda. Di bidang energi seperti kami, sekarang yang
saya tau ada kebijakan pajak karbon juga. Setidaknya kalau isinya sesuai
kami lebih update dan memudahkan juga gitu bu”. (Head of Tax and
Accounting, January, 06th 2023).

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4.1.2.3.1.6 Supplier Selection

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

One of the considerations for this SOE in choosing a supplier of

digital tax applications is an application owned by a trusted company and
in collaboration with the government, especially agencies related to taxation
such as the Direktorat Jenderal Pajak (DJP). Then, the respondent added
“Karena kan pastinya kita sebelum memutuskan kita kan pasti apa ya,
mencari tahu terlebih dahulu supaya kita menentukan yang terbaik. Yang
pertama karena kan yang kami tahu Telkompajakku ini memang digitalisasi
pajak yang sudah bekerjasama dengan pemerintah, itu salah satu
faktornya. Dan kedua juga kita kan pasti melihat dari penilaian atau
review-review di luar sana untuk meyakinkan lagi bahwa pilihan yang akan
kami pilih nantinya adalah yang terbaik, seperti itu” (Respondent, Manager
of Finance, December, 28th 2022).
2. Private or Multinational Company
a. Coal and Mining Contractor Industry

In selecting suppliers for digital tax applications later, one of the

coal and mining companies said that they wanted to find cheap ones to save
budget, as well as software or applications that were easy to use or user
friendly. More clearly, the following statements from respondents “ Kalau
sekarang kita ga pakai software dan kebetulan disini kita menggunakannya
manual, lebih kepada menghitung sendiri, menggunakan format sendiri
untuk memudahkan kitanya dan bukan untuk mengeluarkan biaya software.
Walaupun sebenarnya menggunakan software lebih cukup mudah karena
kita tinggal masukin nama dan database kita sudah ada di dalam. Jadi
dapat dikatakan untuk menghemat budget. Selain itu, jika nantinya akan
menggunakan software dari vendor, inginnya ya software yang user
friendly”. (Respondent,Head of Tax and Accounting, December, 26th
2022).
Besides, the company decides for itself which tax product to use and
prefers online searches. Regarding this, the respondent explained “Saya
kalau mendasarinya begini sih, kalau di google itukan seberapa sering

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 mereka dicari mereka itu muncul paling atas. Online pajak itu di saya yang
suka cuma ga tau ya orang mencari tahu ini apa, saya sih lebih sering
online pajak (daripada telkom pajak). Di tingkat pencariannya masih cukup
tinggi, mungkin keingintahuan orang atau di online pajak ini bisa apa sih.
Sama sih saya juga kalau mencari sesuatu di Google, misalnya restoran
paling enak yang paling pertama itu yang biasanya dicari orang”
(Respondent,Head of Tax and Accounting, December, 26th 2022). It can be
said that the product or software to be selected is usually the one at the top
when searching through search engines.
b. Power Plant Producer Industry

After searching for suppliers, then the main determinant of the

selection of digital tax suppliers to be used, the industry trusts the
recommendations of the tax consultants they have hired. The reason why
the representatives from the Tax and Accounting Unit of the industry
immediately trusted the recommendations of their tax consultants was
because, according to the respondents “Mereka (konsultan pajak) kasih
rekomendasi, kebetulan kan untuk pelaporan mereka yang lebih intens
untuk melaporkan setiap bulannya, kami disini setelah kami melakukan
approval, verifikasi, dan review kemudian mereka yang akan melaporkan
gitu memang part of their responsibility, saat itu mungkin mereka sudah
melakukan exercise dari beberapa platform. Jadi kami lebih trust”. (Head
of Tax and Accounting, January, 06th 2023).
4.1.2.3.1.7 Order Routine Specification

This is the stage of the business buying process in which the buyer explains
his final order with the selected supplier, listing technical specifications, quantities
needed, expected delivery time, and warranties.
1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

Technically, this company needs a digital tax service product with

good server specifications and no errors when reporting. Respondent
explained “Harapannya untuk aplikasi yang akan kami gunakan mungkin
untuk server nya lebih baik”. Regarding the price specifically, there are no
special requests or expectations. This is because one of these SOEs

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 considers that “Kalau untuk budget memang lebih nilai plus ya bu ya kalau
misalkan dia lebih efisien”. In addition, the products required from this
SOE are e-Invoice Host to Host, and e-WHT Unification. Responden
explained “e-faktur host to host ya bu, dan juga ada kepengurusan bukti
potong”. Last, warranties expectation from this SOE is a guidance from
Customer Service. Respondent added “Ada yang mendampingi seperti
customer service disaat ada kendala ketika kami sedang proses pelaporan
pajak” (Respondent, Manager of Finance, December, 28th 2022).
2. Private or Multinational Company
a. Coal and Mining Contractor Industry

Technically, this company needs a digital tax service product with

user-friendliness and a good network. Respondent explained “Jika nantinya
akan menggunakan software dari vendor, inginnya ya software yang user
friendly” (Respondent,Head of Tax and Accounting, December, 26th
2022). Besides, the tax-related service products needed by private
companies in the mining industry are PPH 23 and PPH 21 reports, as well
as unification receipts. The same is true as expressed by respondents “Di
dalam situ kita banyak bisa untuk melapor PPN, lapor PPH 23 dan PPH
21, bikin bukti potong. Di DJP Online itu semua jadi satu bahkan untuk
bikin kode billing-pun kita gunakan disitu semua akhirnya”. In addition,
regarding the price or budget expected by one of these private companies
when they want to use a digital tax application, the respondents explained
“Kalau untuk sekali beli di angka 20 juta sampai 30 juta per tahun itu masih
bisa kita beli. (Respondent,Head of Tax and Accounting, December, 26th
2022).
b. Power Plant Producer Industry

Technically, this company needs a digital tax service product with

accessibility specifications, large cloud or storage space, large bandwidth,
user friendly, and an attractive user interface. Respondent explained “Masih
hubungannya dengan aksesibilitas karena platformnya ideal nya harus
terus apa namanya, space nya di cloud harusnya punya space yang besar
jadi gak ada kendala seperti yang kita temui kalau kita mau akses DJP
online, storage nya harus besar, bandwidth nya harus besar juga gitu”.

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 Besides, respondent added “Faktor lainnya adalah sejauh mana si aplikasi
itu bisa mengakomodir kebutuhan kita, user friendly dan user interface juga
menjadi pertimbangan. (Head of Tax and Accounting, January, 06th 2023).
For the specification of the product that is needed by this industry are e-
WHT Unification, Income Tax Reporting (PPh) 26, e-SPT Unification.
Last, about the price that the company expected is 1 million per month.
Respondent explained that “Mungkin range nya di 1 juta rupiah itu udah
maksimum kali ya” (Head of Tax and Accounting, January, 06th 2023).
4.1.2.3.1.8 Performance Review

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

In conducting the assessment, based on previous experience, one of

these SOEs will report directly to the relevant vendor or supplier if problems
occur. In addition, usually suppliers also provide assessment forms or
customer satisfaction surveys that must be filled out. The type of assessment
is an assessment with a value of 1-5 with a description of 1 for very
dissatisfied, and 5 for very satisfied. Furthermore, as for the expectations
desired by one of these potential customers, there is guidance or service
provided by the supplier. Respondent explained “Ada yang mendampingi
seperti customer service disaat ada kendala ketika kami sedang proses
pelaporan pajak. Dan inginnya ya dilayani dengan cepat saat kami butuh
banget, jangan yang slow respon gitu.” (Respondent, Manager of Finance,
December, 28th 2022).
Besides, the hope for one of these SOEs when they use a tax
application such as Telkompajakku is that a digital tax application with
good server conditions does not occur down so that it does not interfere with
the work of the Ministry of Finance who administers taxation at the
company, the respondent explained “Belajar dari sistem DJP yang pernah
kami gunakan sebelumnya, harapannya untuk aplikasi yang akan kami
gunakan mungkin untuk server nya lebih baik. Alangkah lebih baiknya
seperti Telkompajakku ini kan sudah lumayan berkembang gitu ya bu,
seharusnya ngikutin dengan namanya dan servernya juga mengikuti
kualitasnya dan untuk pelayanannya juga”. (Respondent, Manager of
Finance, December, 28th 2022).

95
2. Private or Multinational Company
a. Coal and Mining Contractor Industry

So far, one of the private companies in the mining and coal sector
has not conducted a formal performance review by providing a form or
giving a rate. If there are problems, the company immediately conveys and
contacts the supplier regarding these problems. The explanation from the
respondents said that “Kalau kita kan gini bu, kalau kita jualan jasa, sebisa
mungkin apa yang customer kita mau, sebisa mungkin kita hadirkan”.
Lebih lanjut responden menyampaikan “biasanya saya langsung
menghubungi pihak softwarenya kalau ada masalah. Sejauh ini kami
melakukan evaluasi sendiri dan langsung memberikan penilaian dengan
menelpon orangnya. Jadi belum ada bikin form penilaian gitu bu”.
(Respondent, Head of Tax and Accounting, December, 26th 2022).

Furthermore, one of the private companies in the coal and mining

sector has hopes when it will use a digital tax application. When making
payments, the respondent as a representative of the company's Tax and
Accounting Department does not want that in the future there will be
additional fees or charges if at any time there is a change in policy from the
government or in tax matters it is the responsibility of the DJP. The
following is a statement from the respondent regarding the desired budget
or cost, one of the private companies explained “Begini bu, biasanya
software itu kita beli sekali. Biasanya setelah mereka nge-charge itukan, ya
jasa bulanannya atau biaya maintenancenya kalau besarannya sih hampir
sejuta perbulan, tapi kalau untuk sekali beli di angka 20 juta sampai 30 juta
per tahun itu masih bisa kita beli. Karena kan apalagi kalau software itu
kita mau ngikutin direktorat pajaknya, si software ini harus bisa ngikutin
perubahan direktorat pajaknya dan normally pengguna sih ga mau di
charge (jika ada perubahan) (Respondent,Head of Tax and Accounting,
December, 26th 2022).

b. Power Plant Producer Industry

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 In providing an assessment of the supplier's service products used,
the respondent and the team carry out periodic evaluations with the
meetings they hold. In addition, usually if there are problems the respondent
and the team immediately convey it to related parties such as DJP Online
which is currently being used. Respondent explained “Kalau saya
melakukan scoring dari 1-10, untuk DJP in term for concept sudah oke
tinggal masalah improvement disana-sini, jadi saya rasa 7 itu sudah bagus
ya”.
In the future, if this private company will use the services of another
brand or supplier application, there are several factors to consider such as
accessibility, user friendliness, user interface, and being able to meet
customer needs. In detail, respondents explained “Saya rasa kalau saya
sebagai user ya, yang paling utama nomor 1 adalah aksesibilitas (gampang
diakses) jadi faktor utama, faktor lainnya adalah sejauh mana si aplikasi
itu bisa mengakomodir kebutuhan kita, user friendly dan user interface juga
menjadi pertimbangan. Ini kita bicara alternatif platform selain DJP online
ya” (Head of Tax and Accounting, January, 06th 2023).
Furthermore, another expectation from representatives of mining
and coal companies when looking for another product beside DJP online is
that the price paid is proportional to the effective application function.
Respondent added “Kalau bicara begitu kan berarti kita harus
mempertimbangkan kalo di accounting itu ada konsep matching cost
against revenue ya, kalau misalnya ada pengorbanan yang diberikan tapi
bisa memberikan benefit yang lebih bagus kepada perusahaan, in terms of
effectivity and effectiveness, jadi menurut saya perusahaan pasti juga akan
open kok” (Head of Tax and Accounting, January, 06th 2023).
4.1.2.3.2 Organizational Buying Behavior Influence

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

In making decisions related to environmental forces, one of these

SOEs is influenced by technology. With regard to this technology, the
finance department as the one that will use the product is influenced by the
Information and Technology (IT) department to decide whether the
software or application to be used is appropriate. The following are the

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 respondents' answers “Pihak kami ingin mempercepat proses digitalisasi
perpajakan untuk itu membutuhkan aplikasi digital pajak”. Lebih lanjut,
responden mengatakan bahwa “Tim IT juga dilibatkan untuk memastikan
aplikasi yang akan kami pakai” (Respondent, Manager of Finance,
December, 28th 2022).

2. Private or Multinational Company

a. Coal and Mining Contractor Industry

In making decisions in the company, one of the private companies

in the mining and coal industry is influenced by technology. Respondents
explained that “Kalau saya pribadi sih lebih suka menggunakan software
pada dasarnya, karena memang pengalaman kerja saya dengan jangka 20
tahun di keuangan semua perusahaan yang pernah saya singgahi itu tetap
menggunakan software masing-masing termasuk juga software pajak”.
Lebih lanjut responden mengatakan “kalau di software kan itu yang saya
bilang, lebih mempersingkat waktu pekerjaan” (Respondent, Head of Tax
and Accounting, December, 26th 2022).
b. Power Plant Producer Industry

There are several parties that influenced this company before

deciding and being interested in digital tax applications. The parties that
have direct influence through the Group Forces are the Direktorat Jenderal
Pajak and also Tax Consultants. Respondents explained that “Sejak di
encourage sama Direktorat Jendral Pajak untuk melaporkan secara online,
kita udah pake itu” Responden added “Kalau perusahaan kami di dampingi
oleh konsultan, jadi kita bisa tanya-tanya sama konsultannya sendiri
aplikasi yang tepat” (Head of Tax and Accounting, January, 06th 2023).
4.1.2.3.3 Sales Cycle Process (Prospecting)

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

The author identified several problems and then compiled a list of

questions regarding the Sales Process, especially the prospecting section.
By asking a number of questions related to this prospecting to respondents,

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 it is hoped that this can become a recommendation for Telkompajakku in
the future when they want to approach potential customers. Some of the
questions that will be discussed are regarding the prices expected by
Potential Customers, and how potential customers look for digital tax
vendors or suppliers before finally deciding to get involved in the next sales
stage.

Regarding how to search for potential suppliers, as explained in the

Supplier Search process, the way these potential customers search is
through referrals or reviews from other parties and also conducts online
searches. Furthermore, the respondents added “Yang terlintas dalam
pikiran saya saat membahas aplikasi atau software digital pajak adalah
Klikpajak, Onlinepajak juga, SPT ada satu lagi apa ya PT Prima apa gitu
kalau ga salah bu. Saya mengetahui banyak brand karena sudah melakukan
searching dulu. Setelah itu, kami akan lebih tertarik dan
mempertimbangkan jika ada sales yang berinisiatif langsung untuk datang
ke kantor kami dan melakukan presentasi”.

In addition, regarding the desired maximum price for using a digital

tax application, the respondent added “Kalau untuk budget memang lebih
nilai plus ya bu ya kalau misalkan dia lebih efisien, cuma balik lagi yang
lebih kita butuhkan adalah servernya, pelayanannya, jadi lebih diutamakan
ke pelayanannya, ke servernya sih bu. Tetap ya yang diutamakan yang itu
ya, meskipun mengenai budget tentu akan menjadi pertimbangan juga ya
bu. Iya, tapi yang utamanya kualitas” (Respondent, Manager of Finance,
December, 28th 2022).
2. Private or Multinational Company
a. Coal and Mining Contractor Industry

Regarding how to search for potential suppliers, as explained in the

Supplier Search process, the way these potential customers search is
through online searches or browsing. Respondents explained that “Saat
mencari-cari software pajak itu saya lebih kepada browsing sih bu”. In
addition, regarding the desired maximum price for using a digital tax
application, the respondent added “Kalau untuk sekali beli di angka 20

99
 sampai 30 itu masih bisa kita beli. Karena kan apalagi kalau software itu
kita mau ngikutin direktorat pajaknya, si software ini harus bisa ngikutin
perubahan direktorat pajaknya dan normally pengguna sih gamau di cas
(jika ada perubahan)” (Respondent, Head of Tax and Accounting,
December, 26th 2022).
b. Power Plant Producer Industry

Regarding how to search for potential suppliers, as explained in the

Supplier Search process, the way these potential customers search is
through Tax Consultant and Browsing. Respondent explained that “Selain
dapat referensi dari konsultan kita, kita juga aktif cari itu dari google
searching, sharing knowledge sesama IPP (perusahaan sejenis)”. In
addition, regarding the desired maximum price for using a digital tax
application, the respondent added ''Mungkin range nya di 1 juta rupiah itu
udah maksimum kali ya” (Head of Tax and Accounting, January, 06th
2023). (Head of Tax and Accounting, January, 06th 2023).

4.1.2.3.4 Buying Center

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

There are several parties involved in decision making or what is

called a buying center. In one of the SOEs that are potential customers from
Telkompajakku, the following are the conclusions from the author:
a. Initiator : Department of Finance
b. Gatekeeper : General Affair
c. Influencer : Department of Information Technology (IT)
d. Decider : Director of Finance and another Board of Director
e. Buyer : Department of Finance
f. User : Department of Finance

For more details, the following are the answers from the respondents
: “Pada saat mengajukan pitching atau presentasi biasanya pasti dari
bagian umum kaya gitu sih bu ya, nanti disampaikan ke kita karena kita kan
yang menentukan sebagian besar lah untuk memilih misalkan digitalisasi

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 pajaknya darimana” (Respondent, Manager of Finance, December, 28th
2022). Moreover, other parties that participate as a buying center, responden
added “Kalau menentukan pastinya kita juga ada usulan-usulan ya bu ya
ke atasan, cuma balik lagi kan sebagian besar yang menentukan kan di
bagian keuangan ya bu ya, cuma tetap kita perlu adanya usulan dari BOD
Keuangan, dari Pimpinan lainnya, IT, dan segala macam”. (Respondent,
Manager of Finance, December, 28th 2022).
2. Private or Multinational Company
a. Coal and Mining Contractor Industry

In making decisions and the parties involved as a buying center, one

of the private companies engaged in mining and coal involves several
parties such as the Tax and Accounting Unit and the Director of the
Company. Not many parties or units are involved because the units in this
company are also not diverse. This company only has 1 person who works
in the taxation and accounting unit, namely the person who is the respondent
of this study. Furthermore, respondents explained “Selain saya sendiri,
biasanya direktur bu, jadi pengambil keputusan adalah direktur
perusahaan”. (Respondent, Head of Tax and Accounting, December, 26th
2022). If we conclude and adjust it to the buying center theory, here are the
results of the analysis from the author:
a. Initiator : Unit of Tax and Accounting
b. Gatekeeper : Unit of Tax and Accounting
c. Influencer : Unit of Tax and Accounting
d. Decider : President Director
e. Buyer : Unit of Tax and Accounting
f. User : Unit of Tax and Accounting
b. Power Plant Producer Industry

In making decisions to purchase service products such as digital tax

applications, only the Taxation and Accounting Unit is the buying center at
this company. Respondent explained “Gak ada sih, di tim saya itu, saya
dibantu oleh satu orang staff yang menghandle pajak, tidak persetujuan
dari atasan langsung atau direktur untuk penggunaan aplikasi. Jadi hanya

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 saya sebagai kepala unit dan satu staff saya” (Head of Tax and Accounting,
January, 06th 2023).
4.1.2.3.5 Account-Based Marketing

1. Stated Owned Enterprises (SOE) in Oil and Gas Industry

To identify problems related to the Account Based Marketing

Strategy that will be proposed by the author. There were a number of
questions asked to potential customers from the SOE Industry, such as the
suitability of information between marketing and sales from potential
suppliers, the material or content expected in the proposal, and the expected
relationship after making a transaction or purchase.

Regarding the suitability between sales and marketing answers, the

respondents answered “Ga jadi concern bu, asalkan informasi yang
dijelaskan sesuai dan sama, serta tidak membingungkan pihak kami”.
Lebih lanjut, responden menjelaskan mengenai materi proposal yang juga
sudah dibahas di Buying Proses bagian Proposal Solicitation “Lebih bagus
kalau materi yang dijelaskan berhubungan dengan jenis perusahaan kami
yaitu migas. Jadi kami lebih mudah untuk menyesuaikan kebijakan yang
ada, dan pegawai kami juga ga bingung saat mengurus dokumen
pajaknya”. Finally, regarding the expected relationship, there is guidance
by Customer Services and having a quick response when needed “Ada yang
mendampingi seperti customer service disaat ada kendala ketika kami
sedang proses pelaporan pajak” (Respondent, Manager of Finance,
December, 28th 2022).

2. Private or Multinational Company

a. Coal and Mining Contractor Industry

To identify problems related to the Account Based Marketing

Strategy that will be proposed by the author. There were a number of
questions asked to potential customers from the Private Company Industry,
such as the material or content expected in the proposal, and the expected
relationship after making a transaction or purchase. According to

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 respondents who came from a privately owned company in the mining and
coal sector, application service providers or suppliers must be able to adapt
to what the customer needs both during the transaction and after the
transaction. The explanation from the respondent is “Kalau kita kan gini
bu, kalau kita jualan jasa, sebisa mungkin apa yang customer kita mau,
sebisa mungkin kita hadirkan, apa yang mereka minta kita ada, kita jual
software ini kan jualan jasa yang bisa bikin hidup lebih mudah, ga perlu
tidur malam-malam, tarik di excel dipindahkan udah jadi, kan itu
nikmatnya” (Respondent, Head of Tax and Accounting, December, 26th
2022).

Furthermore, regarding the material or content in the proposal from

the supplier, what this company hopes for is in accordance with the industry
they are currently in. Respondent explained “Karena kan gini, company ini
come and go, kadang-kadang cuma tiga bulan ganti/tambah orang, tambah
orang dua pergi tiga, nambah orang satu pergi empat, nambah lagi lima
pergi dua kan gitu jadinya. Tiap bulan itu bisa ga sama, jadi kadang-
kadang itu yang bikin aduh, yang tadinya sudah harus merubah database
database, akhirnya harus nambah, ada yang harus di hapus, ada yang di
apa, begitu” (Respondent, Head of Tax and Accounting, December, 26th
2022). It can be said that as a company whose status is a contractor, the
majority of its employees are also not permanent. So that the existing
employees alternate and the majority of the background is not from tax or
accounting, so they need a material that makes it easier for them to carry
out the tax reporting process in accordance with the mining and coal
industries.
b. Power Plant Producer Industry

There were a number of questions asked to potential customers from

the Private Company Industry related to Account Based Marketing
Strategy, such as the material or content expected in the proposal, and the
expected relationship after making a transaction or purchase. Based on the
respondent's answer, there is no obligation to fulfill the proposal material
related to their industry, but if the proposal fits with their industry, it will be
an added value for their company, and it will make it easier to understand

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 the tax policy when they want to report the tax. Responden explained ““Ga
harus sesuai sih, tapi ya lebih bagus kalau pas isinya sama industri kita.
Apalagi kebijakan pajak tiap industri kan beda-beda. Di bidang energi
seperti kami, sekarang yang saya tau ada kebijakan pajak karbon juga.
Setidaknya kalau isinya sesuai kami lebih update dan memudahkan juga
gitu bu”. (Head of Tax and Accounting, January, 06th 2023).

Furthermore, the relationship expected by this company if it will

later use a digital tax application service by one of the suppliers is with
assistance from a tax application service provider when trouble or problems
occur, and also with directions to explain the systematics of the application.
Respondent added “Kita juga memahami dari sisi aplikasi yang sifatnya
nasional gitu ya, pasti ada keterbatasan-keterbatasan, baik dari sisi
aplikasi nya sendiri, dari sisi DJP nya sendiri, kalau ada kesulitan pun
kadang kita pun terkesan bingung juga, jadi knowledge terhadap aplikasi
ini sendiri belum sepenuhnya dipahami, itu sesuatu yang harus kita pahami
lah, jadi kalau buat saya memang kesulitan itu ada, cuma ya kita mau gak
mau harus bisa beradaptasi ya, harus cari informasi sendiri entah dari
youtube” Head of Tax and Accounting, January, 06th 2023).
4.1.2.3.6 Conclusion of Interview Results

After identifying the results of in-depth interviews with 3 potential

customers from various sectors, the following is the conclusion summarized by the
author:

Table 4.11 Conclusion of Interview Results with Potential Customers

SOE (Oil and Gas Private Company Private Company

Elements Industry) (Coal and Mining (Power Plant
Contractor Industry Producer Industry)

Business Buying Process

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 Already using DJP The needs of users There are instructions
Online but there are in companies in from the DJP to carry
server problems that managing taxes are out tax activities
are down and errors many and must be digitally. However,
Problem when reporting. So, manual. Then this after using DJP Online,
Recognition there is a need for a company in managing problems often occur
new digital taxation tax reporting decided when accessing it with
application that can to use DJP Online. server error
solve this problem. information. This
makes companies
desire to look for other
digital tax
applications.

One of these SOEs is Never heard of the Never heard of the

aware of the Telkompajakku Telkompajakku brand
existence of brand. (a company (this company only
Telkompajakku only knows about knows about
because Klikpajak, Online Klikpajak, Online
Telkompajakku is the Tax, and SPT.co.id). Pajak, Ortax, and
one who proactively The general need of a Pajakku.com). The
approaches. But, product that is general need for a
when they search needed is PPH 21 product is needed is
General online, they don’t Withholding Tax
Need find the brand name (WHT) Compliance
Description Telkompajakku and
only find Klikpajak,
Onlinepajak, and
SPT Prima. For
general products
needed is a tax
application with a
good server that is
not prone to errors
like that owned by the
DJP

Products needed are Products needed is Products needed are E-

e-Invoice Hosts to Income Tax WHT Unification,
Host and Withholding Reporting (PPh) 23 Income Tax Reporting
Product Tax (WHT) and 21 reports, as (PPh) 26, and
Specification unification. For the well as unification Unification SPT. For
price of the product, receipts. For the the price of a product,
there is no issue as price of a product, if the maximum is 1
long as the quality is it costs around 20-30 million per month
better. million per year they which costs 12 million
will. per year.

Supplier Online Searching Online Searching Online Searching

Search through Search through Search through Search Engine
Engine and Referral Engine and Consultant

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 Reference

It is not mandatory. The contents of the There are no specific

But the company proposal or material criteria in the request
Proposal hoped that the as well as application for the desired contents
Solicitation material of the usage guidelines can of the proposal. But
proposal was later be in there is hope and will
expected to accordance with the be an added value for
represent the industry they have. companies if they are
industry in This is due to the high given tax materials
accordance with their rate of employee that are appropriate to
field of work so that it turnover. the industries they
was easy to work in.
understand.

(1) Prefer Referral (1) Prefer search (1) Prefer

and Offline independently consultant
Meet. online recommendation
(2) Strong (2) Strong (2) Strong decision:
decision: decision: The tax
Supplier Credibility of searches consultant
Selection the brand through already
search exercises or trial
engines and and error with
is at the top many software
of the first from many
page brands. So, they
have more trust.

Digital tax services with user- Digital tax service with

with a good server friendliness and a accessibility
and no errors. For good network. The specifications, large
the specific products specific products are cloud or storage space,
Order are e-Invoice Host to Income Reporting large bandwidth, user-
Routine Host and e-WHT Tax (PPh) 23 and friendly, and an
Specification Unification. There is 21, as well as attractive user
no issue with the unification receipts. interface. The specific
budget, and the The maximum budget products are e-WHT
warranties is 20-30 million per Unification, Income
expectation is year. Tax Reporting (PPh)
guidance from 26, and e-SPT
Customer Services. Unification. The
budget maximum is 1
million per month or
12 million per year.

(1) Report directly to (1) The company has (1) The company
the relevant vendor or not conducted a carries out periodic
supplier if problems formal performance evaluations with the
occur. (2) The review by providing a meetings they hold.

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 expected suppliers form or giving a rate. (2) If there are problems
also provide (2) The company the company and the
assessment forms or immediately conveys team immediately
customer and contacts the convey it to related
satisfaction surveys supplier regarding parties such as DJP
Performance that must be filled these problems. Online which is
Review out. The type of (3) The company currently being used.
assessment is an does not want that in (3) The company will
assessment with a the future there will use the services of
value of 1-5. be additional fees or suppliers with several
(3) The hope for one charges if at any time considerations such as
of these SOEs, when there is a change in accessibility, user-
they use a tax policy from the friendliness, user
application such as government or in tax interface, and being
Telkompajakku, is matters it is the able to meet customer
that it is a digital tax responsibility of the needs.
application with a DJP.
good server.

Organizational Buying Behavior Influences

Environment Technological Technological Technological Influence

al Forces Influence Influence

Group Informational and Informational and Direktorat Jenderal

Forces Technology (IT Technology (IT Pajak (DJP) and Tax
Department) Department) Consultant

Sales Cycle Process (Prospecting)

Prices No issue 20-30 million per 1 million per month or

expected year 12 million per year

How Referrals and Online Searching Online Searching

potential conducts Online through Search through Search Engine
customers Searching through Engine and
look for Search Engine Consultant Reference
digital tax
supplier

Buying Center

Initiator Department of Unit of Tax and Unit of Tax and

Finance Accounting Accounting

Gatekeeper General Affair Unit of Tax and Unit of Tax and

Accounting Accounting

Influencer Department of Unit of Tax and Unit of Tax and

Information Accounting Accounting
Technology or IT

107
 Decider Director of Finance President Director Unit of Tax and
and another Board of Accounting
Director

Buyer Department of Unit of Tax and Unit of Tax and

Finance Accounting Accounting

User Department of Unit of Tax and Unit of Tax and

Finance Accounting Accounting

Account Based Marketing

Proposal material Proposal material Proposal material

Content of adjust to the industry adjusts to the industry adjusts to the industry
Proposal

Alignment of Not known with Not known with Not known with
information certainty and it's not certainty it's not an certainty it's not an
between an issue issue issue
marketing
and sales

Assistance from The supplier provides When experiencing

customer service. clear guidance (there difficulty related to the
Expected is assistance)
information so far
relationship
after making independently do a
a transaction search through youtube.
or purchase. But currently also
assisted by a tax
consultant. The
company hopes there is
guidance from a
supplier.

Source: Author, 2023

4.1.2.4 Competitor Analysis

Competitor Analysis is a form of external company analysis to measure and

assess the position among competitors in an industry. Zahra and Chaples (1993)
define (Adom & Nyarko, 2016), competitive analysis as a process by which a
company tries to define and understand its industry, identify its competitors,
determine its strengths and weaknesses, and anticipate their steps. Regarding

108
competition from Telkompajakku, the following are the results of the author's
analysis conducted by means of desk research (internet and company internal data):

Figure 4.24 Market Segmentation Among Competitors of Telkompajakku

Figure 4.24 explains that there are several market segments divided into
SOEs, Corporate, Small and Medium Enterprises (SME), and Individuals.
Telkompajakku is included in the SOE segmentation. However, for the target
market itself, as previously explained, the focus is on Corporate Taxpayers
(Corporate and not SMEs or Individuals) in SOE and also companies that are
classified as medium and large size. Meanwhile, we can see with other Tax
Application Service Providers that competitors generally fall into several segments,
be it Corporate, SME, or Individual. For more details, the author will conduct an
analysis of several competitors, through 7P analysis (Product, Price, Place,
Promotion, People, Process, and Physical Evidence), as follows:
4.1.2.3.1 Sipajak

PT. Hexa Sarana Intermedia or known as the SiPajak service product is a

Tax Application Service Provider (PJAP) company officially appointed by the
Directorate General of Taxes in 2019 through Decree of the Director General of
Taxes Number KEP-525/PJ/2019. Sipajak places its position in all market

109
segments, namely SOEs, Corporate, Small and Medium Enterprises (SMEs), and
Individuals. In addition, Sipajak has 20 clients in the Business Entity Taxpayer
category, including Bank BTN (State Savings Bank) and Icon+ (a subsidiary of PT.
PLN Persero). Their business scheme is offered monthly. The following is the result
of an analysis related to Sipajak based on the 7P analysis:

1. Product

The service product used by the client is web-based. Also, the

products offered by Sipajak are e-filling, e-Billing, e-Host to Host Invoice,
e-WHT (With Holding Tax), NPWP (Tax ID Number) Registration for
Personal Employee Taxpayer, and e-SPT application. Other product
advantages offered are Custom API (Application Programming Interface),
e-Registration, and e-Validation Taxpayer, also as a Tax Consultant.

2. Price

The basic price offered by Sipajak is the same as Telkompajakku,

which is around 5 Million Rupiah to 15 Million Rupiah. In addition, Sipajak
also uses a Tiered Pricing strategy by providing prices according to the
service products needed by customers.
3. Place
Sipajak is located in a strategic area, namely in the industrial area
and port of North Jakarta. In addition, the location of the Sipajak office also
includes a business area, namely the Kelapa Gading area. The following is
the location of the Sipajak office:

110
 Figure 4.25 Location of PT. Hexa Sarana Intermedia (Sipajak)

As for the detailed address of the Sipajak office, it is located at Jalan

Raya Gading Batavia, Block LC 11, No.26, RT.1/RW.7, Kelapa Gading
Barat, Kec. Kelapa Gading, City of North Jakarta, Special Capital Region
of Jakarta 14240. In the process of interacting with potential customers or
carrying out other business activities, it is not known with certainty what
other locations are used by Sipajak besides the office located above. This is
due to the limited data obtained.
4. Promotion

Based on the results of the author's analysis, in carrying out

marketing, for now, Sipajak focuses on conducting online marketing
activities (online marketing). The following are some of the platforms used
by Sipajak:
a. Website

Figure 4.26 Website of Sipajak

In Figure 4.26, the website which can be accessed via the

https://sipajak.com/ page contains a collection of information regarding
company information in general, product information, one article, and a
form that can be filled out if visitors want to cooperate or have questions
they want to ask. Based on the results of the author's analysis, the Sipajak
website is not detailed enough to present the information needed. Supported

111
 by one of the survey results issued by one of the Business-to Business
marketing consultants, namely Marketing Charts in 2021, which states that:

Figure 4.27 The Important of B2B Website (Marketing Charts, 2021)

In Figure 4.27, the survey results stated that 54% of web visitors
stated that websites that influence purchasing decisions are websites that
can answer visitors' questions. In addition, 52% of web visitors stated that
websites that influence purchasing decisions are websites that provide
content that represents the company. In addition, there is no contact person
who can be contacted directly, be it by email or Whatsapp number. By only
going through the form, it will take a long time and process, and it will be
difficult for website visitors.
b. Instagram

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 Figure 4.28 Instagram of Sipajak

In making promotional efforts online, Sipajak also has an Instagram

social media account (Figure 2.8). Through an Instagram account with the
username @sipajakindonesia, Sipajak has been uploading content with light
information about taxes since last August 2022. Within a period of 1 month,
Sipajak uploaded content 1-2 times, but this effort was considered to be less
active in expressing its presence online because the number of followers
was still minimal, namely 30 people.
c. LinkedIn

Apart from the Website and Instagram, Sipajak also has a LinkedIn
social media account as part of the promotion and shows its presence online.
As we know, this is a social media account with a professional network
context for job seekers and those who need workers in companies around
the world. Having a LinkedIn social media account can be the right goal in
targeting the SOE and Corporate segments which are also Sipajak's target
market. However, until now the Sipajak LinkedIn account has not carried
out any activity, be it posting content or videos regarding information or
insights that can be provided to the public on LinkedIn.

Figure 4.29 LinkedIn of Sipajak

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 In Figure 4.29, explain the LinkedIn of Sipajak with the username
@SiPajak. Currently, LinkedIn of Sipajak has 102 followers. But,they don't
have activities or anything to post yet.

5. People

Based on internal data obtained, Sipajak is currently headed by a

Managing Director and currently has around 40 employees.
6. Process
a. To be able to interact or want to use service products from Sipajak,
this company has websites of several social media platforms that can
be contacted. If using the website, a "Contact Us" feature will
appear, and then directed to fill out a form containing the email,
company name, and the name of the responsible PIC (Person In
Charge). If we want to contact them via telephone number and
email, it is also available through several social media such as
Instagram and LinkedIn. The contact that can be contacted is (021)
45853444 and e-mail with ID info@sipajak.com
b. After that, Sipajak will contact potential customers to then carry out
presentations or pitching of service products either in offline
meetings or through online meeting platforms.
c. If potential customers are interested in using the service, Sipajak
will provide account access according to customer requests.

7. Physical Evidence

114
 Figure 4.30 Office of Sipajak Figure 4.31 Poster of Sipajak

Figure 4.30 above is the office of PT Hexa Sarana Intermedia or

known as Sipajak which is located in Kelapa Gading, North Jakarta. In
Figure 4.31 there is a Poster that informs about the product of Sipajak.
Unfortunately, not much data was obtained regarding physical evidence that
could be presented in this study, be it photos of products owned by Sipajak,
this is due to the limited information provided by Sipajak.

Figure 4.32 Logo of Sipajak Figure 4.33 Website of Sipajak

115
 Besides the physical evidence of the work office and poster above,
there is other physical evidence such as the Logo (Figure 4.32) and Website
(Figure 4.33).

4.1.2.3.2 Online Pajak

PT Achilles Advanced Systems or known as the Online Pajak service

product, is an online tax application that provides services in tax matters starting
with automatic calculation, deposit, and reporting in one integrated tax application.
Online Pajak was officially operational in 2015. This application was appointed as
an electronic SPT service provider through the Decree of the Direktorat Jenderal
Pajak (DJP) Number: KEP-193/PJ/2015. Online Pajak places its position in three
market segments, which are Corporate, Small and Medium Enterprises (SME), and
Individuals. In addition, the current number of clients from Online Pajak amount to
2 million taxpayers, with details of 11 thousand business entity taxpayers, and the
rest are individuals or small teams. Their business scheme offered is Free Apps for
Trial and also Monthly. The following is the result of an analysis related to Online
Pajak based on the 7P analysis:
1. Product
The service product used by the client is web-based. Service
products from Online Pajak consist of e-Filing, e-Billing, e-Invoice Host to
Host, e-WHT, NPWP/ID Tax Registration for Personal Employee and
Corporate Taxpayers, e-SPT Application, and Validation Taxpayer. Other
service products that are the mainstay of Online Pajak are custom API
(Application Programming Interface) services, e-Statement services, and
Online Tax also provides services as a Tax Consultant.
2. Price
The price of service products offered by Online Pajak varies greatly,
depending on the desired category, be it Corporate, Small Medium
Enterprise, or Individual or Team. The following is a price list of Online
Pajak service products:

116
 Table 4.12 Price List Estimation of Online Pajak

Starter Team Small Medium Enterprise/Corporate

(Individual) Enterprise

Free Start from 1 Start from Around 0 - 15 Million

Million Rupiah 5.000.000 (Based on Negotiation)

Invoice >10 Invoice >100 Invoice >500 Around 0 - 15 Million

(Based on Negotiation)

Employee >10 Employee >50 Employee >100 Around 0 - 15 Million

(Based on Negotiation)

Source: Online Pajak Website, 2022

From Table 4.12 above it can be seen that Online Tax also uses a
Tiered Pricing Strategy, where the price adjusts to the product and service
needs of the client, especially for clients with corporate or enterprise
segmentation. In this segment, clients can choose the service product or
package they need.
3. Place

Figure 4.34 Office of Online Pajak

In Figure 4.34, describes the location and map of Online Pajak.

Besides, Online Pajak is located in one of the strategic areas of the capital
city of DKI Jakarta, namely South Jakarta, which is known as a large
business and office area in Indonesia. As for the complete address of Online
Pajak, namely the Rasuna Epicentrum Area, Generali Tower, Gran Rubina

117
 Business Park, H. R. Rasuna Said Street, RT.1/RW.5, Karet Kuningan,
Setiabudi District, South Jakarta City, Special Capital Region of Jakarta
12940. In the process of interacting with potential customers or carrying out
other business activities, it is not known with certainty what other locations
are used by Online Pajak besides the office located above. This is due to the
limited data obtained.
4. Promotion
Based on the results of the author's analysis, in carrying out
marketing, Online Pajak prioritizes building their online presence through
several platforms. Online Pajak focuses on conducting online marketing
activities Online Marketing (Social Media Strategy and Search Engine
Optimization (SEO) Strategy) and Event Marketing. The following are
some of the activities used by Sipajak:
A. Social Media Strategy
a. Website

Figure 4.35 Website Online Pajak

In Figure 4.35 explains the Website of Online Pajak. Through the

site https://www.online-pajak.com/, Online Pajak provides various features
that can be accessed by visitors when searching for information. One of
them is providing various articles that discuss the latest tax issues.
b. Instagram

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 Figure 4.36 Instagram of Online Pajak

Pajak Online also uses Instagram social media as a form of

promotion to introduce Online Tax service products as a digital tax system
to a wide audience. From Figure 4.36 above, it can be seen that Instagram
with the username @onlinepajak can be said to be very active in carrying
out promotions by uploading content in the form of feeds, instagram stories,
reels, and highlights. This is evidenced by the number of posts and the
number of followers.
c. LinkedIn

Figure 4.37 LinkedIn of Online Pajak

In Figure 4.37, it explains the LinkedIn of Online Pajak with the

username @OnlinePajak. Currently, Online Pajak has 30.334 followers.
Online Pajak To be able to target professional networks from various

119
 industries, Online Pajak uses LinkedIn social media and intensely posts
content. One form of effort to get closer to the general public is by posting
content related to the commemoration of holidays. In addition, Online Pajak
also posts information regarding updated tax trends.
d. Facebook

Figure 4.38 Facebook of Online Pajak

Online Pajak also has a Facebook account with the username

@onlinepajak (Figure 4.38). As with other social media accounts that are
owned, the Online Tax Facebook account is also active in posting related
holidays and the latest information regarding online taxes. Figure 4.38 can
be seen from the results of outreach by Facebook visitors with a description
of 13,747 likes, 14,179 followers, and around 19 people accessing the
Online Pajak’s Facebook account per day.
e. Twitter

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 Figure 4.39 Twitter of Online Pajak

Online Pajak also has a Twitter social media account with the
username @OnlinePajak as a form of online promotion efforts (Figure
4.39). Through this Twitter account, Online Pajak posts content regarding
holidays and information about taxes. Currently, Tax Online has
approximately 11.2K Followers and has posted content or tweets as many
as 36.2K Tweets since the Online Pajak Twitter account was created in
2014. It can be concluded that various social media accounts such as
LinkedIn, Instagram, Facebook, Twitter, and Online Pajak upload the same
content at the same time with the aim of uniforming information so that
social media users receive the same information and avoid misinformation.
f. Youtube
Online Pajak also has a Youtube social media account with the
username @OnlinePajakOfficial which has been formed in 2018.

121
 Figure 4.40 Youtube of Online Pajak

In Figure 4.40, the Online Pajak Youtube account has around 3.11K
subscribers and has also uploaded around 111 videos until 2022. The types
of videos uploaded are regarding the results of webinars that have been
conducted through online meeting platforms, or videos regarding tutorials
on using the Online Pajak application. Taxes, as well as other tax
information videos.
g. Search Engine Optimization (SEO) Strategy

Figure 4.41 SEO Strategy of Online Pajak

SEO is a strategy for optimizing a company's website so that it is

easy to find on search engines like Google (Figure 4.41). Currently, SEO
techniques are one of the strategies used by many companies to do
marketing. This can be done through content marketing, one of which is by

122
 actively uploading articles and insights regarding the information needed
by the audience. This method is also used by Online Tax in its marketing or
promotional activities.
B. Event Marketing
a. Webinar

Figure 4.42 Webinar Held by Online Pajak

Online Pajak holds regular webinars depending on the latest issues

regarding taxes that are urgent to be discussed. Figure 4.42 above is a poster
explaining several webinars previously held by Online Tax regarding
taxation during the Covid-19 pandemic and also regarding the digitization
of the taxation system for Small and Medium Enterprises.

5. People
PT Achilles Advanced System or known as Online Pajak was
founded in 2015, by Charles Guinot who currently holds the position of
Chief Executive Officer (CEO). Nowadays, Online Pajak has around 250
employees.
6. Process
a. Starting with online searches or based on referrals to find
information on Online Tax service products, Taxpayers then contact
Online Taxes either via Phone Call, Whatsapp, e-Mail, or social
media that has been provided by Online Tax.
b. After that, Online Tax will contact potential customers to then carry
out presentations or pitching of service products either in offline
meetings or through online meeting platforms.
c. If potential customers are interested in using the service, Online Tax
will provide account access according to customer requests.

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7. Physical Evidence
The following is some physical evidence related to the Online Tax
application, while the physical evidence displayed:

Figure 4.43 Online Pajak Office Figure 4.44 Logo of Online Pajak

Figure 4.45 Product Services of Online Pajak

Figure 4.46 Poster of Online Pajak Figure 4.47 Website of Online Pajak

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 Figure 4.43 explains the condition of the Online Pajak office, while 4.44
explains the logo of Online Pajak. Besides, Figure 4.45 explains the two product
services of Online Pajak which is Web-based. Also, Figure 4.46 explains one of the
posters that usually Online Pajak posted on their website or through search engine
activity. Last, Figure 4.47 explain the website of Online Pajak which can be
accessed at https://www.online-pajak.com/.
4.1.2.3.3 Klikpajak

Klikpajak by Mekari (PT. Mid Solusi Nusantara) is an online tax application

that has been registered as an official Application Service Provider (ASP) from the
Directorate General of Taxes which has been inaugurated based on the Decree of
the Directorate General of Taxes No. KEP-169/PJ/2018 and ISO 27001 certified.
Klikpajak places its position in three market segments, which are Corporate, Small
and Medium Enterprises (SME), and Individuals. In addition, KlikPajak has 53
Corporate Taxpayer Clients to date. The business scheme offered is Free Apps for
Trial and also Monthly. Currently, the following is the result of an analysis related
to Klikpajak based on the 7P analysis:
1. Product
The service product used by the client is web-based. Service
products from Klikpajak consist of e-Filing, e-Billing, e-WHT, NPWP/ID
Taxpayer Registration for Personal Employee Taxpayers, e-SPT
Application, and NPWP/ID Registration for Corporate Taxpayers. Other
service products that are the mainstay of Klikpajak are custom API
(Application Programming Interface) services, Tax Consultant, CRM
(Customer Relationship Management), ERP, and Payroll.
2. Price
The price of service products offered by Klikpajak varies greatly,
depending on the desired category, be it Small Business, Startup/Growing
Business, Enterprise, and Enterprise + (High Volume Transaction). The
following is a price list of Online Pajak service products:

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 Table 4.13 Price List Estimation of Klikpajak

Small Startup/Growing Enterprise Enterprise + (High

Business Business Volume Transaction)

Free Starts from IDR Starts from IDR Around 0 - 15

500 K/ Month 1 Million / Million/Month
Month (Based on Negotiation)

Source: Klikpajak Website, 2022

Klikpajak also uses a Tiered Pricing Strategy, where the price

adjusts to the product and service needs of the client, especially for clients
with enterprise + with high volume transactions. In this segment, clients can
choose the service product or package they need.
3. Place
Klikpajak is located at Mekari Klikpajak Office, Mid Plaza 2,
Tengsin Jalan Jenderal Sudirman No. Kavling. 10, RW.11, Karet, Jakarta,
Central Jakarta City, Jakarta 10220. This location is strategic because it is
in the capital city of Indonesia.

Figure 4.48 Location of Klikpajak Office

Figure 4.48 explains the location of Klikpajak office through Google

Maps. In addition, the Jenderal Sudirman area, South Jakarta is one of the
office areas and business centers in Indonesia. Even the majority of
multinational company headquarters are also located in the area. For the
process of interacting with potential customers or carrying out other
business activities, it is not known with certainty what other locations are

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 used by Klikpajak besides the office located above. This is due to the limited
data obtained.
4. Promotion
A. Event Marketing
a. Annual Conference

Figure 4.49 Klik Pajak by Mekari Conference 2021

Figure 4.49 explains one of the poster information about the Mekari
Conference in 2021. Mekari Conference is an annual event held by PT.
Mekari (Mid Solusi Nusantara) as the holding company for Klikpajak. This
conference has been held 3 times, namely in 2019, 2021, and 2022. The
purpose of holding this conference is to facilitate business owners to
accelerate their business by connecting them with entrepreneurs, founders,
governments, investors, HR leaders, financial experts, and thousands of
other forward-thinking individuals. Through this conference, PT. Mekari
also introduced all of its service products, one of which is Klikpajak. That
way, the brand awareness of their service products such as Klikpajak will
increase and not a few business people or company owners are interested in
using the service.
b. Webinar

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 Figure 4.50 Klikpajak Webinar

Another promotional activity carried out by Klikpajak through

events is by holding webinars (Figure 4.50) Based on the results of the
author's analysis, Klikpajak is active in holding webinars with hotly
discussed topics related to tax regulations in Indonesia.
B. Online Marketing
a. Website

Figure 4.51 Website of Klikpajak

Based on the results of the author's analysis when compared with

other competitor websites. The Klikpajak website (Figure 4.51) that we can
access at https://www.klikpajak.id/ provides all the information needed by
visitors in detail. There are features regarding the products offered in full,

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 price list information, as well as information regarding articles, e-books, or
guides that can be used by service users who need them.
b. Instagram

Figure 4.52 Instagram of Klikpajak

Instagram is one of the tools a social media strategy carried out by

Klikpajak. We can access the Instagram of Klikpajak through the username
@klikpajakid (In Figure 4.52). Based on survey results from Indonesian
data in 2022, Instagram is the social media with the second most users with
a percentage of 84.8% after Whatsapp (the platform used for
communication). With so many users, this is an opportunity for Klikpajak
and other tax application service companies to carry out promotional
activities.
c. LinkedIn

Figure 4.53 LinkedIn of Klikpajak

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 Klikpajak also carries out a social media strategy by having
LinkedIn to be able to reach their target market, namely professionals in the
corporate environment. Figure 4.53, explains that LinkedIn with the
username @Klikpajak currently has 496 followers. Apart from that,
Klikpajak also actively posts content related to tax information and gives
greetings on public holidays 2-3 times a month.
d. Twitter

Figure 4.54 Twitter of Klikpajak

Figure 4.54 explains that Klikpajak by Mekari also has Twitter

social media in carrying out promotional activities through social media.
However, through this social media, Klikpajak is not as active as other
social media, namely LinkedIn and Instagram. We can see that in Figure
4.54 Username @klikpajakid only has 90 followers and 667 tweets since
joining in June 2018.
e. Youtube

Figure 4.55 Youtube of Klikpajak

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 In Figure 4.55, explains that Klikpajak has a YouTube channel with
the username @Klikpajakid. On the YouTube account, various types of
videos are uploaded, both guides for using the service, as well as the results
of recordings from the webinars that were conducted and can be accessed
by those who cannot take part in the event. Currently, the Klikpajak
Youtube account has 1.66K subscribers, and the number of postings is 67
videos since the creation of this account 3 years ago.
f. Search Engine Optimization (SEO) Strategy

Figure 4.56 SEO Strategy of Klikpajak

Another marketing or promotion strategy carried out by Klikpajak

is Search Engine Optimization (SEO). To be able to optimize the website's
online presence, Klikpajak intensively uploads articles related to the latest
tax information (In Figure 4.56). The more visitors who access it, the higher
the level of website visibility on search engines. According to (Satibi et al,
2017) the parameters of a website are said to be good if it is on the top page
of search engines using SEO techniques on the website. This will increase
the visibility of searchers to visit the company's website.
5. People
Klikpajak was created in 2018, by Kelvin Soh who currently holds
the position of Chief Executive Officer (CEO) Mekari, the holding of
Klikpajak. Currently, Klikpajak has around 300 employees.
6. Process
a. In searching for potential customers, Klikpajak actively carries out
marketing strategies through social media platforms and also holds
conferences or webinars. After potential customers are interested in

131
 interacting directly with Klikpajak sales, they can contact several
contact persons listed on the website (Email and Whatsapp
Klikpajak Sales Representative).
b. Klikpajak Sales Representatives then conduct product
demonstrations or presentations to potential customers by providing
materials that match the needs of these potential customers.
c. After that, both parties make an offer regarding the agreed price.
d. If the customers agreed, then an agreement is made regarding the
purchase of service products.
7. Physical Evidence

Figure 4.57 Office of Klikpajak Figure 4.58 Logo of Klikpajak

Figure 4.57 and Figure 4.58 describe some physical evidence

regarding the existence of Klikpajak by Mekari. The first photo is part of
the receptionist from Mekari which is the holding company for Klikpajak.
Apart from that, the second photo is the logo of Klikpajak which uses an
orange tick symbol.

Figure 4.59 Product Services of Klikpajak

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 Figure 4.60 Website of Klikpajak Figure 4.61 Poster of Klikpajak

The following photos are also physical evidence of the existence of

Klikpajak. Figure 4.59 provides some descriptions of Klikpajak's service
products with web-based application types. Besides that, the next Figure
(4.60) is the website of Klikpajak, and Figure 4.61 is an example of a poster
posted by Klikpajak through various social media platforms it has.

4.1.2.3.4 Conclusion of Competitor Analysis

From the results of competitor analysis identified through the 7P marketing

mix above, the following conclusions are obtained:

Table 4.14 Conclusion of Competitor Analysis

Elements Telkompajakku Sipajak Online Pajak Klikpajak

Web-based Web-based Web-based Web-based

e-Invoice Host e-Invoice Host e-Invoice Host e-Invoice, e-
to Host, to Host, to Host, WTH, e-Billing,
e-SPT/WHT e-WHT e-WHT, e- Filing
Unification, Unification, e-Billing New Services
e-Billing, e-Billing, e-Filing Custom API,
Product e-Filing, e-Filing, (Priority) Tax Consultant,
Modular e-NPWP New Services CRM, ERP,
Service, Registration, Custom API, e- Payroll
ERP Integration New Services Meterai,
New Services Custom API, Payment LPL,

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 e-Meterai e-Registration Tax Consultant
+ e-Validation,
Tax Consultant

Around 5 - 15 Around 5 - 15 Around 0 - 15 Around 0 - 15

Million Rupiah / Million Rupiah Million Million Rupiah /
Price Month / Month Rupiah/Month Month
(Corporate (Corporate (Corporate (Corporate Tax
TaxPayer) TaxPayer) TaxPayer) Payer)

Market Price: 10 Million Rupiah/Month (SOE & Corporate)

Source: Internal Document, 2022

Telkom Raya Gading H. R. Rasuna Mekari

Landmark Batavia Street, Said Street, Klikpajak
Tower Building, Block LC 11, RT.1/RW.5, Office, Mid
Gatot Subroto No.26, Karet Plaza 2, Tengsin
Place No. 52 Street, RT.1/RW.7, Kuningan, Jenderal
RT.6/RW.1, Kelapa Gading Setiabudi Sudirman Street
Kuningan Barat, Bar., Kelapa District, South No.Kav. 10,
Mampang Gading Jakarta City, RW.11, Karet,
Prapatan District, North Special Capital Jakarta, Central
District, South Jakarta City, Region of Jakarta City,
Jakarta City, Special Capital Jakarta 12940. Jakarta 10220.
Special Capital Region of
Region of Jakarta 14240.
Jakarta 12930.

Direct Selling, Online Event Event

Online Marketing Marketing Marketing
Marketing (Website, (Webinar), (Webinar,
(Website, LinkedIn, Online Annual
LinkedIn & Instagram) Marketing Conference)
Promotion Youtube) (Website, Online
Event LinkedIn, Marketing
Marketing Instagram, (Website,
(SOE Forum) Youtube, LinkedIn,
Twitter, Instagram,
Facebook, and Youtube,
SEO Strategy) Twitter, and
SEO Strategy)

70 Employees
(2 BDS
People Employees as a 40 Employees 250 Employees 300 Employees
Marketer and 4
Employees of
Telkompajakku
(2 Sales)

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 Prospecting, Approaching Approaching or Approaching or
Pre-approach or or Initial Initial Contact, Initial Contact,
Preparation, Contact, Presentation or Presentation or
Approaching or Presentation or Pitching, Price Pitching, Price
Process Initial Contact, Pitching, Price Quotation Quotation
Presentation or Quotation Letter, Review, Letter, Review,
Pitching, Price Letter, and Agreement. and Agreement.
Quotation Review, and (Unknown (Unknown
Letter, Review, Agreement. Clearly) Clearly)
and Agreement. (Unknown
Clearly)

Physical Product, Office, Office, Poster, Product, Office, Product, Office,

Evidence Poster, Logo, Logo, Website Poster, Logo, Poster, Logo,
Website Website Website

Source: Author, 2023

4.1.3 Gap Analysis

Gap analysis in this study was carried out by identifying and making
comparisons between current marketing strategies, especially those related to
account-based marketing, as well as potential customer expectations. Here the
following the Gap that happened between current customers, potential customers,
and also the current marketing strategies of Telkompajakku:

Table 4.15 Gap Analysis Between Current Customers, Potential Customers, and
Current Marketing Strategy

Potential and Current Current Marketing

Company Customers Strategy of Gap
Expectations Telkompajakku

Current Customers

Content of proposals General proposal Have not met

related to their industry material (for all the needs of
industries) current and
SOE (PT. potential
KAI) customers

Brands are easy to find Only doing social media Have not met
on search engines and strategy (Website, the needs of
are at the top of the first LinkedIn, Youtube) and current and

135
 page Event Marketing (Forum) potential
customers

SOE Brands are easy to find Only doing social media Have not met
(PT. Jasa on search engines and strategy (Website, the needs of
Marga) are at the top of the first LinkedIn, Youtube) and current and
page Event Marketing (Forum) potential
customers

Potential Customers

Content of proposals General proposal Have not met

related to their industry material (for all the needs of
industries) current and
SOE (in potential
Oil and customers
Gas
Industry) Brands are easy to find Only doing social media Have not met
on search engines and strategy (Website, the needs of
are at the top of the first LinkedIn, Youtube) and current and
page Event Marketing (Forum) potential
customers

Assistance from Have a customer service Have not met

customer services but limited the needs of
current and
potential
customers (Not
Mandatory)

Content of proposals General proposal Have not met

related to their industry material (for all the needs of
Private industries) current and
Company potential
(Coal and customers
Mining
Contractor Brands are easy to find Only doing social media Have not met
Industry) on search engines and strategy (Website, the needs of
are at the top of the first LinkedIn, Youtube) and current and
page Event Marketing (Forum) potential
customers

Assistance or tutorials Have a customer service Have not met

from suppliers but limited the needs of
current and
potential
customers (Not
Mandatory)

Content of proposals General proposal Have not met

Private related to their industry material (for all the needs of
Company industries) current and

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 (Power potential
Plant customers
Producer
Industry Brands are easy to find Only doing social media Have not met
on search engines and strategy (Website, the needs of
are at the top of the first LinkedIn, Youtube) and current and
page Event Marketing (Forum) potential
customers

Assistance or tutorials Have a customer service Have not met

from suppliers but limited the needs of
current and
potential
customers (Not
Mandatory)

Affordable Price The costs estimation is Have not met

(1 Million/Month) IDR 5-15 million per the needs of
packaged of transaction current and
potential
customers (Not
Mandatory)

Source: Author, 2023

In table 4.15 the author identifies gaps or distances that occur between what
potential customers need and the current marketing strategy conditions at
Telkompajakku. In general, from 2 current customers (SOE Sectors), and 3
potential customers interviewed (1 SOE and 2 Private Companies), there are
similarities in their needs regarding the materials in the proposal that are suitable
for their industry, and also the primary way they search for suppliers is through
online search.

IV.2 Business Solution

Based on the results of current customer analysis and in-depth interviews
conducted with 3 potential customers from various industries, a gap was found
between current customers, potential customers, and also the current marketing
strategy carried out by Telkompajakku. Of the several gaps found, there are 2 gaps
with high frequency that must be overcome. The gaps are:

137
 1. Proposal content issues that must adapt to the industry
2. Conduct Search Engine Optimization to increase the online presence of the
website and Telkompajakku service products, so that they are at the top of
the first page of searches.

From these 2 conditions, the authors propose a solution that can be used by
Telkompajakku so that it can maximize the marketing activities carried out. The
existence of this new solution is expected to increase the number of Telkompajakku
leads or clients and also increase the revenue. In the end, in accordance with the
vision and mission of TelkomMetra as the holding company for Telkompajakku,
an increase in the number of leads will of course also become an engine of new
revenue.
In identifying new marketing methods that can be used by Telkompajakku,
the solutions that will be proposed only focus on the Promotion factor. This is
because the gap that occurs between current customers, potential customers, and
also Telkompajakku's current marketing strategy is caused by a marketing strategy.
Also, Telkompajakku doesn’t need the new segmentation because they only focuse
in B2B Segmentation. For the product, price, place, process, people, and physical
evidence, there are no change that Telkompajakku has to do for now. In addition,
after conducting discussions with Telkompajakku as the party that will carry out
marketing activities, these two gaps can and are possible to be carried out in 2023.
For this reason, in this study, the authors provide a solution through an Account
Based Marketing Strategy which is considered appropriate and will be explained
further specified in this subchapter.

4.2.1 Value Proposition

Value Proposition is the value promised by the company and the goal is
the product services can be accepted by the customers. Here the value
propositions of Telkompajakku:

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 Figure 4.62 Value Proposition of Telkompajakku

Figure 4.62 explains that the new value proposition that author proposed. After
conduct the in-depth interview and found the customers expecations, many pains that
they feel, and suggestion for the industry of digital tax provider. From these pain and
suggestion, Telkompajakku can improve a new formula for the value proposition.

4.2.2 Point of Different (PoD) and Point of Parity (PoP)

PoD and PoP are marketing strategies where PoD is the value of a product that
is completely different from competitors, and PoP is the value of an item that is the
same as competitors and there is only one differentiator. The Point of Difference in
Telkompajakku is having customer service, using the latest technology through
ERP integration, and positioning itself as a digital tax provider with experience in
handling SOEs and subsidiaries. For Point of Parity, in general digital tax providers
have the same products as e-Filling, e-Billing, WHT Host-to-Host, and so on.
However, Telkompajakku has 1 different product, namely a digital stamp or what
is known as an e-meterai.

4.2.3 Proposed Account-Based Marketing Strategy

Account Based Marketing (ABM) is a focused approach to B2B marketing

in which marketing and sales teams work together to target best-fit accounts and
turn them into customers. Besides, the essential definition of ABM is laser-focused
B2B marketing. Identifying and targeting key accounts has always been a best
practice, but what’s different today is how improved technology gives marketers
the ability to do ABM at scale (Vajre, 2019).

139
 In carrying out the ABM strategy, the objective to be achieved is targeting
a strategically named account, so it can then be acquired to become a new
customer. Apart from that, specifically, the type of ABM strategy that will be
used is ABM Lite. According to Burgess, in 2021, ABM lite is focused on a broader
set of strategic accounts. Technology becomes increasingly important in this
strategy, helping to automate account and stakeholder insight processes, campaign
execution, and measurement. The advantage of ABM lite is that it is less resource
intensive than his strategic ABM, both in terms of staff and budget. That way,
from the expert's explanation, ABM Lite feels right to solve the issues that occur in
the Lead Generation sub-unit and also Telkompajakku. This is due to limited
resources owned by the company, as well as expectations of current and potential
customers who search for products online. So, it can be said that technology has an
important role in the company. Besides, in using ABM lite, the characteristics of
this strategy are targeting 10-100 accounts that share similar characteristics,
challenges, and initiatives.

Furthermore, to provide a solution to Telkompajakku through an Account

Based Marketing (ABM) Strategy, the author uses the ABM Funnel which was
adopted from #FlipMyFunnel by Sangram Vajre in 2015.

Figure 4.63 #FlipMyFunnel Model for Account-Based Marketing

140
 Figure 4.63 describes the process or stages to be able to run Account Based
Marketing by aligning the sales and marketing team. In general, there are Five
Stages starting from identifying target accounts and conducting a list of priority
target customers. Running marketing programs, building long-term relationships
with customers, and also measuring the success of the ABM strategy by focusing
on account-level KPIs that contribute to pipeline and revenue (ROI). For the details,
the following are the identification results of each stage:

1. Make an Ideal Customer Profile (Identify)

Figure 4.64 Example of Ideal Customer Profile Worksheet

Figure 4.64 describes an example of a worksheet that can be used by the

Subunits Lead Generation and Sales from Telkompajakku in creating an ideal
customer profile. Some information can be identified, namely the type of industry,
location, number of employees, total income, age of the company, technology used,
and what kind of tax service products they need. Also, we have to know the parties
that are involved in a Buying Center to facilitate the approaching process. In
this first stage, those who have responsibility are Marketing and Sales. This is so
that the information collected can be more complete, as well as presentation
materials made by the marketing team, as well as information that will be conveyed
by sales to potential customers to be in line and there will be no miscommunication.

2. List of Target Accounts (Expand)

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 After collecting data from the Ideal Customer by profiling, the second step
that will be taken is to make a list of target accounts or companies to be targeted.
In the list of target accounts, there is already contact information for key
stakeholders and decision-makers in the companies to be targeted. In this stage,
those who have responsibility are Marketing and Sales.

3. Execute Marketing Plan

a. Create SEO Strategy through Content Marketing
After finding the gap that happened between current customers,
potential customers, and current marketing activities in Telkompajakku, the
author found that the customers independently do the supplier search
through search engines with several keywords. To solve the gap, the author
proposes a strategy through Content Marketing. What is Content
Marketing? Chapman et.al in Vinerean 2017 state that content counts as
anything created and uploaded to a website: the words, images, or other
things that reside on a website. It focuses on the users (and potential
customers) of a company’s website. Also, why use Content Marketing?
Based on 1827Marketing in 2020, Content Marketing can produce leads 3
times greater than traditional marketing. Apart from that, regarding the
content strategy used by B2B Marketers in recent years, namely long form
content such as in-depth articles, guides, and the like (Content Marketing
Institutes, 2019).
Implementing Content Marketing, to optimize the website in
search engines, it can give the benefits such as increasing
Telkompajakku’s brand visibility. Through this strategy, it hopes can
easily find the website and anything about Telkompajakku on the first page
of the search engine and get the first or top place on Search Engine Result
Page (SERP). Here is an example of a solution that the author proposes in a
visual way:

142
 Figure 4.65 Article and Guidebook as a Content Marketing Strategy

Based on Figure 4.65 it can be seen that the first image (left side) is
a visual example of an article that can be uploaded regularly by the Lead
Generation sub-unit as a marketer from Telkompajakku to the website page.
The articles uploaded are regarding the latest issues regarding tax
policy and phenomena that occur in Indonesia, especially for
organizational taxes. In addition, the second picture (right side) explains a
visual example from a guidebook that can be used by the industry to find
information and procedures for reporting corporate taxes. In proposing
strategies through this guidebook, the authors also suggest
Telkompajakku prepare a corporate tax handbook by adjusting the
existing industries in Indonesia. Here's an example:

143
 Figure 4.66 Specific Guidebook that Related to Industry

Figure 4.66 provides a visual example of a guidebook that

specifically refers to the mining industry. The existence of this specific
guidebook will make it easier for related industries to carry out tax
management and reporting, without requiring a lot of time and also
assistance from customer service providers on an ongoing basis.
b. Marketing Kit (Industrial Specific Proposal)
Another gap that occurs between current customers, potential
customers, and also Telkompajakku's current marketing strategy is the
request for pitching proposals or presentations that are in accordance
with the prospective customer's industry. This is to make it easier for
them to make an initial identification of the service products offered. This
is because Telkompajakku is a business in the Software as a Service (SaaS)
category and is quite complex, so it requires a high level of understanding
and technology literacy. In addition, not all decision makers or those who
become Buying Centers involve the Information and Technology (IT)
department, which of course understands software and the like.

144
 Figure 4.67 Specific Proposals Related to the Industry

Figure 4.66 describes a visual example of a specific proposal related

to the construction industry such as PT. Wijaya Karya and several of its
subsidiaries. Providing specific proposals, it will make it easier for potential
customers to get an understanding quickly, and further increase interest in
service products.
4. Maintaining Continuous Relationships (Advocate)
The next step after executing the marketing plan and having succeeded in
converting potential customers into leads or customers is managing long-term
relationships with customers. The solution offered by the author is to use software
or an automated customer service application that can help Telkompajakku
sales to maintain communication with customers. Of course, this can overcome
Telkompajakku's problems related to limited human resources. Here's a visual
example:

145
 Figure 4.68 Customer Service Automation from Qontak

Figure 4.68 provides an example of a company that provides customer

service automation products, namely Mekari Qontak. The function of this
application is an application that companies can use to collect, manage,
respond to, and report requests from customer support. With this application,
companies can easily communicate with customers quickly and flexibly. In
addition, if the relationship with customers can run well, of course, the
Telkompajakku brand will be seen as a brand that has a good reputation. Indirectly,
customers will of course recommend Telkompajakku service products to other
companies that ask them (in a referral way). According to Vajre in 2015, acquiring
new customers through existing one costs only one-third of other acquisition
methods.
5. Measurement
The success of the Account Based Marketing (ABM) strategy depends on
the business objectives and the type of campaign that will be run by
Telkompajakku. The Key Performance Indicators (KPI) to be achieved are
1. Pipeline Velocity. To measure whether the ABM run by Telkompajakku
can accelerate the sales cycle process of Telkompajakku
2. Return on Investment (ROI). To find out how much the return on
investment or return from the ABM program is.
3. Reach Within an Account. To measure the level of brand awareness that
has been achieved by Telkompajakku

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The following is an example of a measurement sheet from an Account Based
Marketing (ABM) Strategy:

Figure 4.69 ABM Scorecard for Measurement (Martech, 2023)

To implement Key Performance Indicators related to the programs being

implemented, the authors suggest creating an ABM scorecard (in Figure 4.69) to
measure the success of the work or program implemented so that regular
monitoring can be carried out. Furthermore, to facilitate the work of the Lead
Generation sub-unit as a marketer and salesperson for Telkompajakku, the authors
suggest using software or tools to measure the success rate of the program.

Figure 4.70 Google Analytics KPI Dashboard for Measurement

147
 Figure 4.70 explains one of the tools that Telkompajakku can use in
measuring both SEO and Content Marketing strategy measurements through
website performance, and so on.

IV.3 Implementation Plan & Justification

The following is the Implementation Plan that the author submitted to the
Lead Generation sub-unit and also Sales Telkompajakku by adopting 5W+1H.
Table 4.16 below will explain the action plan, responsible party (PIC), budget, and
also KPI.

Table 4.16 Implementation Plan of ABM in Telkompajakku

Proposed Action Plan PIC Budget KPI

Strategy Estimation

Make an Ideal Prepare the ICP Marketing Collect complete

Customer worksheet which Sales ICP with a
Profile (ICP) is identified IDR 0 minimum
some information amount of 40
such as type of ICP (40%)
industry,
location, number
of employees,
total income, age
of the company,
technology used,
and what kind of
tax service
products they
need,etc

Prepare the Successfully get

contact contact
Make a List of information of information from
Target key person Marketing the key person
Account (stakeholders Sales IDR 0 with a minimum
and decision number of 20
makers) target accounts
(20%)

1.Execute SEO 1. Increase

strategy through awareness by
Content IDR 0 - 4,5 10%
marketing Marketing Million per 2. Increase the
(Make an article, IT Month number of

148
 and guidebook leads/clients by
Execute that specific to 10%
Marketing Plan the industry) 3. Increase
revenue by 10%

Make a Make Specific

marketing kit Industrial
(Specific Marketing IDR 0 - 80K Proposals with a
Industrial per Book minimum
Proposals) number of 10
industries (47%)

Maintaining Using a IDR 2 - 4 100% retain

Continuous customer service Marketing Million per current
Relationship automation to Month customers
collect, manage,
respond to, and
report requests
from customer
support.

Measurement 1.Make an ABM Marketing IDR 0 - 2,5 Zero Mistakes of

Scorecard to Sales Million per Reporting
measurement the Month
pipeline
velocity, ROI,
and reach an
account.
2.Using an
application to
measure the
performance of
marketing plan
through online.

Source: Author, 2023

After making an account-based marketing implementation plan in the table
above, the following is the estimated time to implement the ABM strategy plan that
will be executed:

149
Table 4.17 Time Plan of Execute ABM Strategy in Telkompajakku

Source: Author, 2023

150
 Chapter V Conclusion and Recommendation

V.1 Conclusion

Based on the results of the analysis of current marketing activity, current customers,
and potential customers, as well as submitting new solutions that have been done in the
previous chapter, the following conclusions are obtained:

1. Marketing activities carried out by the Lead Generation Sub-unit as the current person
in charge are Event Marketing (through the SOE Tax Forum), Direct Selling, and also
Online Marketing (Website, LinkedIn and Youtube).
2. From the results of in-depth interview data processing with current customers as well
as potential customers, a gap is obtained between their wishes and the current
marketing strategy in the company. For this reason, in overcoming the gap that occurs,
the author provides a new solution through the Account Based Marketing (ABM)
Strategy. Specifically, the ABM Strategy implemented is:

a. Conducting Search Engine Optimization (SEO) through Content Marketing to

increase brand visibility and online presence for service products.
b. Prepare Marketing Kits in the form of proposals or guidance books that are in
accordance with the targeted account industry (Industry-specific proposals).

3. There are several issues or problems that occur in this research such as the sales cycle
process that exceeds the company's target, the low level of brand awareness of
Telkompajakku, and also the revenue that has not reached the target. This issue can
be resolved with the ABM Strategy. This is because ABM Strategy has several related
benefits and can overcome issues that occur in the Lead Generation sub-unit as a
marketer and also Telkompajakku as a service product owner. The benefits obtained
by Telkompajakku by using the ABM Strategy are:

a. Aligning the activities of the sales and marketing teams together (having the
same goals), will further increase the number of leads obtained and will
directly increase revenue. In addition, the alignment of marketing and sales
will help solve the problem of limited human resources in the Lead
Generation and Sales Telkompajakku Sub-units.
b. ABM Strategy can speed up the sales cycle. This is because this strategy
directly targets key stakeholders and decision-makers of target accounts, so

151
 that it is more targeted and the results, whether successful or failed, will be
known more quickly.
c. Account-based marketing activities are customer-centric. This strategy will
be very appropriate for Telkompajakku. This is because, in selling a service
product to be able to have a large number of clients or leads with a large
frequency and a long-term relationship, of course, the company must be able
to meet and adapt to what the customer wants and needs. In addition, today's
buyers are not looking for a sales call to start their research process. Instead,
they want to explore solutions independently and only accept communications
from vendors when the information provided is relevant to what the customer
is looking for. By using ABM, it will be easier to deliver needs throughout
the buyer journey and customer life cycle.
V.2 Recommendation
Based on the implementation that has been designed by the author to be executed by
Telkompajakku in achieving its goals, the Account Based Marketing (ABM) strategy must
be implemented optimally in order to get the targeted number of leads, increase public
awareness of Telkompajakku, and also increase revenue. When viewed from the
budgeting point of view, an Account Based Marketing strategy that is in accordance with the
wishes of customers does not require large costs. Especially if you only use existing resources
in the company without involving third parties. For this reason, the authors suggest that
companies implement an ABM strategy in accordance with the order and timeline that has
been set as effectively as possible.
In addition, the limitations of this research are that there are not many scientific
journals, as well as books that discuss Account Based Marketing (ABM) Strategy,
especially in Indonesia. So, the authors cannot know the perspectives of other researchers in
Indonesia in terms of discussing ABM strategy and the conditions that occur in the company
or the places they research. The other limitations are the time of research and the number of
respondents. As for suggestions for future researchers who want to discuss Account Based
Marketing, especially phenomena that occur in Indonesia, can be more focused and dedicate
themselves to research in more depth over a longer period of time, as well as a larger
number of respondents and can fairly represent several industrial sectors in Indonesia.
Thus, the results are expected to be much more detailed and comprehensive.
In addition, in this study the authors also recommend TelkomMetra to conduct
training related to Account-Based Marketing (ABM) Strategy for marketers (sub-unit
lead generation). This is very important considering the human resources in the lead

152
generation sub-unit do not come from a marketing educational background and have never
had experience or done marketing before. The ABM strategy is a marketing strategy that
really needs to be understood because it directly targets key accounts or key stakeholders.
Therefore, special skills are needed to be able to carry out this strategy. This expertise can of
course be done through regular training or workshops.

153
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 APPENDICES 1
INTERVIEW PROCESS

157
 APPENDICES 2
INTERVIEW GUIDELINE

Personal Data
Nama:
Nama Perusahaan:
Jabatan:
Lama Bekerja:

No. Daftar Pertanyaan Teori Terkait

Business Buying Process, Sales Cycle (Prospecting), and Account-Based

Marketing

1. Apakah perusahaan Bapak/Ibu membutuhkan aplikasi

digital pajak? Problem
Recognition
2. Apa kesulitan Bapak/Ibu dalam melakukan pencarian Prospecting
supplier aplikasi digital pajak?

3. Apakah Bapak/Ibu pernah mendengar tentang

Telkompajakku?
General Need
4. Apa pendapat Bapak/Ibu Ketika mendengar tentang Description
Telkompajakku? Prospecting
5. Jenis aplikasi digital seperti apa yang sesuai dengan
perusahaan Bapak/Ibu?

6. Apa harapan Bapak/Ibu terhadap produk layanannya?

Product
7. Fitur-fitur apa yang diperlukan dari aplikasi digital
Specifications
pajak?
Prospecting
8. Berapa maksimal harga yang diharapkan dari aplikasi Account-
digital pajak? Based
Marketing

9. Bagaimana cara perusahaan Bapak/Ibu dalam

melakukan pencarian supplier?
Supplier
10. Apakah perusahaan Bapak/Ibu melakukan pencarian Search
melalui referral atau secara mandiri? Prospecting
Account-
Based
Marketing

158
11. Jenis informasi apa yang dibutuhkan oleh perusahaan di Proposal
dalam proposal supplier? Solicitation
Prospecting

12. Apa saja kriteria dalam memilih supplier?

Supplier
13. Ketika bekerjasama dengan vendor atau supplier, apakah
Selection
mereka memahami bisnis perusahaan anda dan
Prospecting
menawarkan produk yang sesuai dengan yang
Account-
perusahaan Bapak/Ibu butuhkan?
Based
Marketing

14. Apakah informasi yang disampaikan marketer diawal Account-Based

sesuai dengan informasi dari sales? Marketing

15. Apa yang perusahaan Bapak/Ibu harapkan dari aplikasi Order-Routine

digital pajak? Specification
Prospecting

16. Bagaimana cara Bapak/Ibu memberikan penilaian atau

rating terhadap aplikasi yang sudah digunakan? Performance
Review
Setelah melakukan pembelian atau kesepakatan, Account-
17. hubungan yang seperti apa Bapak/Ibu harapkan dari Based
supplier? Marketing

Buying Center

18. Siapa yang biasanya mengusulkan atau memberikan Initiator

informasi tentang produk atau jasa baru di perusahaan Prospecting
Bapak/Ibu?

19. Siapa yang mengatur arus informasi yang masuk di Gatekeeper

perusahaan?

20. Siapa yang biasanya memberikan saran mengenai daftar

supplier yang ingin digunakan oleh perusahaan Influencer
Bapak/Ibu? Prospecting

21. Siapa yang memiliki pengaruh paling kuat dalam

keputusan?

Siapa yang menjadi pembuat keputusan untuk

22. melakukan pembelian, dan memiliki kewenangan untuk Decider
persetujuan?

23. Di perusahaan Bapak/Ibu, department mana yang User

menggunakan aplikasi digital pajak?

Organizational Buying Behavior Influences and Account-Based Marketing

159
 Faktor apa yang mempengaruhi perusahaan Bapak/Ibu Environmental Forces
24. dalam proses pembelian produk layanan? Account-Based
Marketing

25. Apa ada strategy tertentu ketik memilih vendor atau

supplier yang akan digunakan? Organizational
Forces
26. Apakah ada aturan atau kebijakan ketika akan memilih Prospecting
supplier?

27. Berapa banyak orang yang terlibat diperusahaan yang Group Forces
menjadi pengambilan keputusan?

28. Bagaimana proses anda dalam proses pemilihan

supplier? Individual
Forces
29. Apakah ada kriteria atau evaluasi tertentu saat Prospecting
melakukan pemilihan?

160