1. Introduction
In Indonesia, every ministry or government institution must have one or more directorates or divisions that conduct some services with other institutions or parties. These services are called Non-Tax State Revenue (PNBP) Services. These divisions usually target the number of services that must be achieved in a year (in the Indonesian rupiah).
One of the problems in PNBP services is the instability of the state revenue from this sector, and this trend occurs in various countries, not only in Indonesia. Several factors might affect PNBP services, including prices for major world commodities, especially oil and coal.
Information and Communication Technology (ICT) has significantly changed how the government sector works. The expansion of information technology usage in the taxation sector and PNBP services is one of the determining factors for the positive achievements of state revenues (Akitoby, 2018). Meanwhile, the government has been demanded to improve the quality of services given to society (Serrat, 2017). Most of the services provided by the government are in the form of PNBP. Therefore, the PNBP sector is one of the government sectors that can be helped by ICT implementation. This is where the marketing distribution concept can help.
Marketing in the government sector can differ from general marketing (Burton & Nesbit, 2015). From the product view, the government sector exclusively offers services that have a complex value proposition.
Based on the gap that has been stated above, further research on digital marketing distribution and co-creation is needed, especially in its role in improving PNBP services in government institutions.
2. Literature Review
2.1. Digital Marketing
Jackson and Ahuja (2016) defined digital marketing as (1) the extension of integrated marketing communication (IMC) that incorporates aspects such as “media advertising, sales promotion, public relations, package design, personal selling, and direct marketing”; (2) the development of online communication and social media as a whole new opportunity for people to connect and interact with one another by altering analogue environments; (3) integration of internet strategy, resulting in a combination of market, policy, and technology; and (4) a low-cost medium with an endless amount of room. At the same point, Cairns (2013) stated that marketing tactics to promote products, companies, and consumer characteristics are being improved for the main concept. In addition, he examined that with the use of technology, marketing-relevant data may be collected and processed to monitor and assess the marketing plan.
According to Busca and Bertrandias (2020), the term "digital marketing" comes from understanding the internet's history. It was begun to know how to design websites to encourage only one set of purchasing habits and attitudes (Dholakia & Rego, 1998). Cockburn and Wilson (1996) also added that corporations use the Internet service the most since it is fast, simple to use, and connects many businesses. Additionally, it is stated that digital and conceptual systems contribute to interpreting consumer and business roles in digital marketing. Jackson and Ahuja (2016) further reinforced that this digital concept of marketing occurs as a result of the internet's evolution.
The findings of Busca and Bertrandias (2020) stated that there are three possible routes for digital marketing to take, namely (1) it can detect higher decision-making abilities in customers with minimal behavioral heterogeneity; (2) it enables customers to engage in a wider range of actions; and (3) with diverse collaboration, it can become closer to collaborative systems. Pandey, Nayal, and Rathore (2020) added that “branding, advertising, content marketing, and interactivity” are all parts of digital marketing.
Regarding the implications, Hughes and Vafeas (2019) found that the nature of the marketing connection will alter as a result of digital marketing, and improved in-house support will be available. Also, they added that clients would understand how to acquire and use the agencies’ resources, and budgets are being shifted to new sectors such as the development of digital technologies of social media. Moreover, Harrison and Kjellberg (2016) explained that digital technologies are predicted to impact user engagement positively. Then digital marketing must be well planned for companies to get maximum benefits.
2.2. Co-Creation
According to Ballantyne and Varey (2006), co-creation capacity consists of low-level abilities, including exploratory, transformative, and exploitative abilities to change consumer knowledge about consumer-centered products/services. This is the result of identification in social media, where consumers are increasingly participating in the knowledge exchange process, which is vital for maintaining relationships with consumers to encourage participation and integration.
2.3. Customer Experience
Based on Hoyer, Chandy, Dorotic, Krafft, and Singh (2010) theory, consumer participation in product development is critical. It has a vital role in creating company value. Meanwhile, Tax, McCutcheon, and Wilkinson (2013) defined customer experience as a contact between the service provider and customer, either direct or indirect. They stated that in coordinating the customer's actions, a service provider might lead the way or play a significant role. They should focus on the customer’s needs because they are essential in developing multilayer services.
In enterprise services, there are four elements to a customer's engagement: customer purchase behavior, customer referral value, customer influencer value, and customer knowledge value (Kumar, Aksoy, Donkers, Venkatesan, Wiesel, & Tillmanns, 2010). It has been identified that customer involvement with a business extends outside transactions, and it is characterized as a brand's behavioral manifestation. It can also help to improve the efficiency of new product development.
To assess service performances, Zeithaml, Berry, and Parasuraman (1993) identified that customers believe there are two standards for evaluating services: what they want and what they consider acceptable. They examined customers' expectations and experiences. It is found that customers frequently think of pricing and tangibles as quality indicators to compare different services. Jaakkola and Alexander (2014) also explained that customer provision connects the value processes in interactions with stakeholders, influencing the end result.
2.4. Non-tax State Revenue
The relationship between government non-tax revenue and democracy was investigated by Prichard, Salardi, and Segal (2018). According to the findings, increased non-tax revenue and lower tax dependency are closely linked to the possibility of a country's transitioning. They discovered a link between total non-tax revenue and democracy that had been negative. They claimed that non-tax revenue has no fundamental democratic influence but instead serves to sustain both autocracies and democracies in a country.
Morrison (2011) analyzed how non-tax revenue changed over time in two low-income nations. They claim that governments can employ non-tax resources in various ways, with significant implications for social spending specifically. Non-tax income has been demonstrated to lessen redistribution strife in society and strengthen the system. In these two countries, the use of non-tax revenue was not similar. While it was directed into broad-based public expenditure in one country, it was used to subsidize ethnic organizations in another.
In addition, non-tax revenue is a sector that has been investigated in developed countries, according to Mourre and Reut (2018). The quantity, character, and volatility of non-tax revenue in the EU countries are examined in this paper. It is noted that non-tax revenue can originate from many sources, including “dividends distributed by government-owned corporations, fees charged against the provision of public health services, road and bridge tolls, and intakes from the rental of government land and buildings”. They discovered that the function of user fees in supporting a more effective use and deployment of government resources is critical in rich countries. It is undoubtedly an essential application of non-tax revenue that can be an instrument for financial policymaking.
3. Methodology
In this study, we used a systematic literature review strategy that has been used in some other investigations. The systematic literature review, which focuses on observing scattered material across fields, has proven to be particularly effective in this regard (Saanchez-Vergara, Ginieis, & Papaoikonomou, 2021). What distinguishes it from standard literature reviews, according to the authors, is the subjective evaluation of linked articles in the project of identification.
It began by obtaining papers from Google Scholar's publication database, as this is one of the most widely used databases among academics. All relevant articles published between 2011 and 2021 were compiled for the term "digital marketing". The article filtering criteria utilised in this study are listed in Table 1.
Table 1: Articles Filtering Criteria
The database found 32,400 related articles, most of which were excluded from further analysis, and 50 articles were selected. The selection measures included the search keyword "digital marketing", similarity with the research scope, type of journal articles, and depth of explanation regarding the relationships between digital marketing, co-creation, and customer experience.
For the first filtering, articles were selected with the keyword "digital marketing" with the range year 2011-2021, and we found 32,400 items from the Google Scholar database. In the second filtration step, we discovered that 17,900 documents were confined solely to journal articles from scholars and practitioners. Practitioners and academicians frequently use journals to acquire and publish research discoveries. We selected only papers originating from the management field for our third stage of the document selection process. Three thousand ninety-six articles were obtained from this filtering stage and used for this literature review. Finally, on the fourth filtering, we select the articles published only from 2011 until 2021. This screening process was by using a keyword “digital marketing”, “co-creation”, and “customer experience” in the titles, abstracts, keywords, and conclusions, and 103 articles were obtained as the final documents to study in this review. In the fifth filtering, we filtered articles with the scope of the research topic, and 50 papers were selected. Figure 1 shows the sequence of the processes that we used to filter the articles that met all specified criteria.
Figure 1: Article Filtering Phase
From the last process, with 50 articles filtered from the previous phase, we analyzed the contents of each document based on a predetermined classification scheme.
For data extraction and synthesis, initially, we examined the concept of digital marketing in various contexts and outlined the previous literature relationship with the co-creation strategy. Secondly, we connected prior research with the notion and definition of customer experience and its application to digital marketing. Lastly, we investigated the deployment of a digital marketing strategy and assessed its impact on non-tax state revenue. We emphasized how varied prior research had been and how the digital marketing notion was understood in various ways, depending on the factors influencing it and its theoretical application techniques.
4. Result and Discussion
This part presents the review's findings with a descriptive analysis, organized according to the research's scope.
4.1. Relationship between Digital Marketing and Co-creation (Strategy)
Digital marketing, according to numerous studies, can help the organization establish co-creation capabilities. Various research has investigated the relationship between digital marketing and co-creation strategy. This research compiles multiple studies that focus on the relationship between digital marketing and co-creation initiatives. The studies on the topic are shown in Table 2.
Table 2: List of Selected Articles by Title in Digital Marketing and Co-Creation
Looking at Table 2, it is critical to developing a data analysis foundation. Table 3 also shows the trend of existing research on co-creation as a key component of digital marketing strategy and communication.
Table 3: Research Focus Dimension in Digital Marketing and Co-Creation
Furthermore, according to Table 2, digital marketing and co-creation encompass a variety of dimensions, including social media network, co-creation value, customer engagement, customer experience, digital marketing system, and some others. The focus on consumer engagement in expressing the components of digital marketing and co-creation is, however, the most interesting aspect of the studies from 2011 to 2021 (Busca & Bertrandias, 2020; Jackson & Ahuja, 2016; Cairns, 2013; Donato et al., 2017; Yadav et al., 2016; Dahl et al., 2021; Rathore, Ilavarasan, & Dwivedi, 2016).
As can be seen from the table, diverse studies present various points of view (Cairns, 2013; Busca & Bertrandias, 2020; Jackson & Ahuja, 2016; Fagerstrom & Ghinea, 2013; Schiavone et al., 2020; Rathore et al., 2016). According to Jackson and Ahuja (2016), who studied consumer behavior in digital marketing settings, there are three major concerns to consider: the implications of technology in the marketing environment, the customer idea in the marketing mix, and the marketing mix offer. Therefore, Schiavone et al. (2020) sought a way to analyze customer experience in a digital marketing platform. Other researchers, conversely, evaluated the value of co-creation in digital marketing and examined it in terms of the customer experience (Cairns, 2013; Busca & Bertrandias, 2020; Ko et al., 2016; Hughes & Vafeas, 2019; Dahl et al., 2021; Rathore et al., 2016).
Based on the description above, the literature research indicates three primary views in the studies involving digital marketing and its link with co-creation. The first group identifies how digital marketing uses marketing communication to encourage co-creation. The second category studies how digital marketing works with social media networks to get customers to participate with their content. The third type focuses on digital marketing from the consumer’s perspective, including how customers create value through co-creation, customer service, customer experience, and customer behavior, among other things. Most existing studies have seen digital marketing as a larger concept, with a co-creation strategy playing a significant role in the process.
4.2. Relationship between Co-creation and Customer Experience
According to some studies, customer experience is one of the most essential components of co-creation activity in digital marketing. The studies that examined co-creation and the consumer experience are included in Table 4 below.
Table 4: List of Selected Articles by Title in Co-Creation and Customer Experience
Co-creation and customer experience are intertwined and cannot be separated, as seen in Table 4. According to the associated literature, the value of co-creation is created by customer behaviour. Some aspects influence customer experience and co-creation value, as shown by the relationship in Table 4.
In addition, Table 5 is presented better to understand the characteristics of co-creation and customer behavior. The relationship between co-creation and consumer behavior can be divided into numerous sections based on the qualities of these two concepts (see Table 5).
Table 5: Research Focus on Co-Creation and Customer Experience
Numerous dimensions have been established in the connection between the two concepts of co-creation and customer experience to characterize the relationship between them, as shown in Table 4.
Several components in the customer experience must be explored, namely customer interaction with IoT technology, customer value co-creation, customer satisfaction, customer value measurement, customer engagement behavior, online customer engagement, emotional customer experience, customer heterogeneity, customer readiness, customer service network and customer interaction (Balaji & Roy, 2016; Tommasetti et al., 2017; Zhang et al., 2017; Wu & Gao, 2019; Verleye, 2015; Jaakkola et al., 2015; Jaakkola & Alexander, 2014; McColl-Kennedy et al., 2012). While the characteristics of co-creation are co-creation value with IoT, co-creation activities, co-creation behavior, co-creation experience, co-creation experience complexity, experiential value creation, and co-creation value (Balaji & Roy, 2016; Tommasetti et al., 2017; Zhang et al., 2017; Verleye, 2015; Jaakkola et al., 2015; Jaakkola & Alexander, 2014; McColl-Kennedy et al., 2012).
4.3. Relationship between Digital Marketing, Co-creation, and Non-tax State Revenue
Another topic that requires our attention is how the terms of digital marketing and co-creation influence governments' non-tax revenue. This section investigates various studies, and the association is described.
First, as shown in Table 6, we looked for scholarly studies on digital marketing, co-creation influence, and non-tax state revenue.
Table 6: List of Selected Articles by Title in Digital Marketing, Co-Creation, and Non-Tax State Revenue
As shown in Table 6, the current analysis explored the implications of co-creation, digital marketing, and non-tax revenue. It can be demonstrated that incorporating digital marketing into a marketing plan has good consequences in a variety of sectors, such as organizational transformation, productivity, and its income (Purcărea, 2017). While Taherdoost et al. (2013) examined, the customer has a linear impact on governments’ income. They stated that the co-creation customer factor is considered essential, and the online forms of services offered digitally at the end can impact state tax revenue. Moreover, there are also some dimensions related to the non-tax revenue that consists of social factors, social stability, good governance, the state inputs, public service, co-creation value, and customer involvement (Morrison, 2011; Dodgson, 2015; Purcărea, 2017; Mourre & Reut, 2018; Taherdoost et al., 2013).
Meanwhile, based on existing studies, Table 7 offers the crucial factor that establishes the foundation that affects non-tax revenue and its link to digital marketing and co-creation.
Table 7: Research Focus on Digital Marketing, Co-Creation and Non-Tax State Revenue
To summarize, research into non-tax revenue as a result of digital marketing and co-creation can be divided into numerous dimensions, including digital services, customer involvement, marketing strategy, government services, co-creation value, and social networking services (Morrison, 2011; Dodgson et al., 2015; Purcărea, 2017; Mourre & Reut, 2018; Taherdoost et al., 2013). Some research used a vertical method to study the relationship between non-tax revenue and digital marketing, assessing given digital services and platforms that can boost non-tax revenue components (Dodgson et al., 2015; Taherdoost et al., 2013). On the other hand, some researchers used a horizontal strategy to explore co-creation and non-tax revenue by examining marketing and service operations behind (Purcărea, 2017; Mourre & Reut, 2018).
5. Proposed Model
This literature review contains a study scope viewpoint by offering a theoretical model of digital marketing, co-creation, and the customer experience in influencing non-tax state revenue. The model was created by combining data from literature analysis and summarizing the purpose and direction of studies on digital marketing and cocreation, utilized as innovative tools to engage customer participation from 2011 through 2021. Moreover, this review highlights the concept that digital marketing and co-creation activities can be the main determinants for increasing non-tax revenue for governments. Digital marketing and co-creation as part of all innovations can significantly boost non-tax state revenue income for organizations. Figure 2 depicts the potential connections between digital marketing, co-creation, and non-tax state revenue.
Figure 2: Proposed Model
Three propositions have been made in particular regarding the proposed model figure in Figure 2, namely:
1. The first proposition: An organization's digital marketing distribution can be built in two ways: by leveraging the customer factor and by innovating the digital organization.
2. The second proposition: Co-creation behavior, co-creation value, and co-creation experience drive organizational co-creation activities.
3. The third proposition: Customer dimensions, such as customer interaction, customer interaction expectation, customer participation, customer behaviour, customer sense, customer readiness, and customer expectation, can affect digital marketing and co-creation.
6. Conclusion and Recommendation
By reviewing current relevant literature, this finding suggests a research model. In this work, the proposed model was built by combining components of digital marketing, co-creation, and customer-related factors. These factors are viewed as major intrinsic and extrinsic drives for increasing non-tax revenue in the public government sector. In addition, after integrating the literature research, this study reveals the dimensions and sub-dimensions of each variable.
In two ways, we indicate this research can help. Initially, the findings of this study add to the body of empirical knowledge in the field of digital marketing and co-creation in terms of fundamental implications. The conceptual model in this study is thought to be critical in addressing the need for current research that may be utilized as a guide for future evidential efforts, particularly in the public sector. Furthermore, in terms of public implications, this research contributes to developing recommendations for marketing and promotion practitioners in government institutions intending to expand their reach capability by incorporating co-creation and digital innovation into their marketing strategy to increase revenue, particularly non-tax revenue. This research demonstrates that digital marketing distribution and co-creation are critical components of boosting non-tax state revenue.
Finally, future research might explore the functions of digital marketing distribution and co-creation in government organizations of various economic levels. It is reasonable to assume that digital marketing distribution and co-creation characteristics will vary by company type, such as a corporation, and by scale, small, medium, and large. To acquire a more in-depth understanding of this research topic, it is also recommended to compare the influence of digital marketing distribution and co-creation on non-tax revenue in government and industry.
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