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Implementasi Digital Marketing dalam Meningkatkan Daya Saing UMKM Keripik Permata di Kisaran Timur
Jonni Hamonangan Silaen
; Benhur Pakpahan
; Rehulina Bangun
; Supaino Supaino
; Sabarita Tarigan
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Vol 3
, No 4
(2025)
A digital marketing mentoring program is an effective strategy for increasing the competitiveness of micro, small, and medium enterprises (MSMEs) in the digital economy era. The objective of this community service activity is to strengthen the marketing of the Permata Chips MSME through the utilization of social media, creative content production, and optimization of consistently scheduled online promotions. The methods used in implementing this program include training, direct mentoring, and co...
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Comparison of the Effectiveness of Functional, Product, and Geographic Organizational Structures in Global Marketing Strategy
Rehulina Bangun
; Benhur Pakpahan
; Darmawati
International Journal of Management Science and Business
Vol 2
, No 3
(2025)
This study investigates the comparative effectiveness of three primary organizational structures—functional, product-based, and geographic—in facilitating global marketing strategies. Employing a qualitative methodology through in-depth case studies of six multinational corporations across the technology, pharmaceutical, and consumer goods sectors, the research highlights the nuanced interplay between organizational design and strategic marketing execution. Findings indicate that no single struc...
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Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution
Cahyoginarti Cahyoginarti
; Rehulina Bangun
; Benhur Pakpahan
; Sabarita Tarigan
International Journal of Economics, Management and Accounting
Vol 2
, No 2
(2025)
Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent...
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