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"Pandemi Covid-19 mengakibatkan masyarakat memilih untuk melakukan kegiatan ekonomi melalui e-commerce untuk mengurangi kontak fisik dengan penjual. Besarnya potensi e-commerce membuat pemerintah menerbitkan UU Nomor 2 Tahun 2020 untuk mengatur pemungutan pajak dari transaksi e-commerce. Penelitian ini mengukur nilai elastisitas dan buoyancy pemungutan PPN dari transasksi e-commerce dengan menggunakan metode indeks divisia serta menghitung potensi penerimaan PPN dari transaksi e-commerce dengan menggunakan metode dekomposisi multiplikatif. Hasil dari penelitian ini mendapatkan nilai koefisien elastisitas sebesar 4,098 dan buoyansi sebesar 5,768. Sementara itu, penerimaan PPN dari transaksi e-commerce pada tahun 2022 dan 2023 diproyeksi sebesar Rp 56,49 triliun dan Rp 73,93 triliun. Berdasarkan hasil penelitian tersebut, penelitian ini merekomendasikan adanya penyusunan strategi oleh DJP agar efektivitas dalam pemungutan PPN dari transaksi e-commerce semakin meningkat serta potensi PPN dari transaksi e-commerce dapat terealisasi optimal.

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The Covid-19 pandemic has resulted in people choosing to carry out economic activities through e-commerce to reduce physical contact with sellers. The huge potential of e-commerce has prompted the government to issue Law Number 2 of 2020 to regulate tax collection from e-commerce transactions. This study measures the elasticity and buoyancy of VAT collection from e-commerce transactions using the index divisia method and calculates the potential for VAT receipts from e-commerce transactions using the multiplicative decomposition method. The results of this study obtained a coefficient of elasticity of 4,098 and a buoyancy of 5,768. Meanwhile, VAT revenues from e-commerce transactions in 2022 and 2023 are projected to be Rp. 56,49 trillion and Rp. 73,93 trillion. Based on the results of this study, this study recommends that DGT formulate a strategy so that the effectiveness in collecting VAT from e-commerce transactions increases and the potential for VAT from e-commerce transactions can be realized optimally."

"Penelitian ini bermula dari fenomena UMKM yang menggunakan E-commerce serta sedang berkembang saat ini. Penelitian ini menguji pengaruh antara aspek pemasaran dan aspek operasi terhadap kinerja usaha pada UMKM di Indonesia. Penelitian ini juga menyelidiki peran E-commerce experience dan firm size dalam memoderasi hubungan antara dampak penggunaan E-commerce pada aspek operasi dan pemasaran terhadap kinerja UMKM di Indonesia. Penelitian ini menggunakan data survei sebanyak 120 responden yaitu UMKM yang menggunakan E-commerce di Indonesia. Teknik analisis data yang digunakan adalah regresi linear berganda untuk mengetahui pengaruh aspek operasi dan aspek pemasaran terhadap kinerja. Serta, untuk mengetahui peran moderat firm size dan E-commerce experience dengan menggunakan analisis regresi moderat. Hasil penelitian menunjukkan bahwa aspek operasi dan aspek pemasaran memberi pengaruh yang signifikan pada kinerja UMKM yang menggunakan Ecommerce. Sedangkan, firm size dan E-commerce experience dalam memoderasi aspek operasi dan aspek pemasaran terhadap kinerja, masing-masing menunjukkan hasil yang tidak berpengaruh secara signifikan.

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This study is initially from Indonesian SMEs which using E-commerce phenomenon. This study is to distinguish the impacts of E-commerce on marketing and operations aspects and investigate how these impacts have affected performance. This study also investigates moderating roles of firm size and Ecommerce experience between operations and marketing effect on business performance.

This study using survey data from 120 responses of Indonesian SMEs in adopting E-commerce. The analysis used a multiple linear regression to determine the effect of operations and marketing effect on performance. And verified the roles of size and E-commerce experience using moderated regression analysis.

The results show that operations and marketing aspects of E-commerce have strong impacts significantly on performance of SMEs while firm size and Ecommerce experience have no impact significantly between operations and marketing effect on business performances."

"Internet menyimpan potensi yang sangat besar untuk menjadi platform bisnis yang penting untuk transaksi antar organisasi antara organisasi dengan konsumen bahkan antar konsumen dengan konsumen Besarnya potensi yang dimiliki oleh internet dalam dunia bisnis dan commerce ternyata masih belum secara optimal dimanfaatkan Meskipun internet menawarkan berbagai keuntungan dan kemudahaan yang secara teoritis bisa menarik minat banyak pengguna untuk menggunakan e commerce ternyata hal tersebut belum cukup untuk menarik minat para pengguna internet untuk menggunakan e commerce Penelitian ini menggunakan model penerimaan e commerce yang dikembangkan oleh Afsan Azam Pro Fu Qiang dan Muhammad Ibrahim Abdullah 2011 untuk menentukan anteseden dari kepercayaan dan kepuasan yang mempengaruhi penerimaan e commerce Metode pengumpulan data dilakukan dengan menggunakan teknik kuesioner Metode pengolahan data dilakukan dengan menggunakan metode analisis regresi berganda multiple regression analysis Penelitian ini memberikan bukti empiris bahwa kepercayaan dan kepuasan mempengaruhi keinginan untuk melakukan transaksi secara online Privasi dan disposition to trust adalah dua faktor yang mempengaruhi kepercayaan Kemampuan keandalan penjual online dan third party seals merupakan anteseden yang mempengaruhi kepuasan.

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Internet has enormous potential to become an important business platform for transactions between organizations, among organization and consumers, and even between consumers. Enormous potential which is internet has in business world and e-commerce remains largely untapped. Though the Internet offers a variety of advantages that collectively have been shown to be important enough to attract substantial interest, and yet the penetration of e-commerce is still low. This research uses consumers' e-commerce acceptance model which is developed by Afsan Azam, Pro. Fu Qiang, and Muhammad Ibrahim Abdullah to identify antecedents of trust and satisfaction which influence e-commerce acceptance. This research use questionnaire technique for data collection. Multiple Regression Analysis was used to process data. The study shows empirical evidences that trust and satisfaction positively influence the consumer's intention to purchase online.Privacy and disposition to trust are the relevant predictor of consumers' trust. Reliability/fulfillment are the relevant predictor of consumers' satisfaction. The research result is antecedent of trust and satisfaction that influence consumers' e-commerce acceptance."

"Pengawasan merupakan salah satu fungsi manajemen yang dilakukan untuk mengetahui mengukur kesesuaian antara rencana dan pelaksanaan untuk mencapai tujuan yag telah ditetapkan. Skripsi ini meneliti tentang pengawasan pajak atas transaksi e-commerce online retail di Indonesia dan Filipina dan hambatan yang ditemui oleh otoritas perpajakan Indonesia dalam melakukan pengawasan pajak atas transaksi e-commerce online retail di Indonesia. Penelitian ini bersifat kualitatif deskriptif melalui studi literatur dan wawancara mendalam. Hasil penelitian menunjukkan bahwa pengawasan pajak atas transaksi e-commerce online retail di Indonesia dan Filipina dilakukan dengan membuat kebijakan terkait perpajakan atas transaksi e-commerce. Pengawasan juga dilakukan dalam bentuk kerjasama dengan pihak lain. Pengawasan pajak atas transaksi e-commerce online retail di Indonesia menemui hambatan terkait metode pengawasan yang baku, aturan kerahasiaan dan penandaan khusus bagi transaksi e-commerce online retail.

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Monitoring is one of management functions performed to determine the measure of conformity between the plan and execution to reach the destinations have been set. This thesis examines the monitoring of a tax on e-commerce transactions online retail in Indonesia and the Philippines and the obstacles encountered by the Indonesian tax authorities in monitoring the tax on e-commerce transactions online retail in Indonesia. This is a qualitative descriptive study through literature studies and in-depth interviews. The results showed that the monitoring tax on e-commerce transactions online retail in Indonesia and the Philippines performed by making policies related to taxation of e-commerce transactions. Monitoring is also performed in collaboration with other parties. Monitoring of tax on e-commerce transactions online retail in Indonesia related obstacles raw supervision method, the rules of confidentiality and special marking for e-commerce transactions online retail."

"E-commerce adalah industri yang berkembang pesat di Indonesia, dengan jumlah toko online yang melampaui jutaan pengunjung didorong oleh infrastruktur yang berkembang di sekitar e-channel ini. Namun, data menunjukkan bahwa konsumen Indonesia hanya menggunakan sebagian kecil waktu online mereka untuk berbelanja, terutama karena kasus penipuan, pelanggaran data, dan risiko lain yang masih ada seputar penggunaan e-commerce. Studi ini bermaksud untuk menganalisis bagaimana perilaku konsumen dengan menggunakan trust Enhanced Technology Acceptance Model dan empat dimensi risiko-financial, privacy, convenience, performance-untuk mengidentifikasi pendorong dan penghambat penggunaan e-commerce. Hasil penelitian menunjukkan bahwa masing-masing variabel Trust Enhanced TAM dan masing-masing dimensi risiko berpengaruh signifikan terhadap berbagai tolok ukur perilaku konsumen terhadap e-commerce.

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E-commerce is a rapidly growing industry in Indonesia, with numerous online stores surpassing millions of visitors prompted by the developing infrastructure surrounding this e-channel. However, data suggests that Indonesian consumers only use a small portion of their time online for shopping purposes, mainly due to the cases of fraud, data breaches, and other risks that persist around e-commerce usage. This study intends to analyze how businesses can understand consumer behavior by using the Trust Enhanced Technology Acceptance Model and the four risk dimensions- financial, privacy, convenience, performance-to identify the drivers and deterrents of e-commerce usage. The results indicate that each variable of Trust Enhanced TAM and each dimension of risk is significant in affecting various benchmarks of consumer behavior towards e-commerce."

"ABSTRAKTesis ini membahas faktor penghambat serta faktor pendorong penerapan ecommerceoleh UMKM, serta mengajukanempat buah skenario terhadappenerapan tersebut. Penelitian menggunakan, pendekatan kualitatif untukmenganalisis faktor pendorong dan faktor penghambat penerapan e-commerce.Hasil penelitian menunjukkan bahwa penerapan e-commerce di Kota Depokbelum merata, dan ditemukan bahwa faktor penghambatnya berupa faktor usiadan keuangan UMKM. Adapun faktor pendorongnya terdiri dari faktor sepertivisi pelaku UMKM, layanan pos yang berkualitas dan adanya dukunganpemerintah. Empat skenario diberikan sebagai gambaran masa depan penerpan ecommercedi Kota Depok

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ABSTRACTThis thesis discusses the inhibiting and driving forces of e-commerce adoption bySMEs, as well as proposes four scenarios on such adoption. This research used,qualitative approach to analyze the driving forces and inhibiting factors of ecommerceadoption. The results showed that the adoption of e-commerce inDepok is still in small scale, and the results showed that inhibiting factors such asage and SME finance are still the main factor. As for the driving force such as thevision of SMEs, the postal service quality and government support. Fourscenarios are given as a description for the future of e-commerce adoption inDepok"

"Invention Internet represent big revolution in the world of computer and communications. By finding of telephone, radio, television and computer have been happened by the new step in the world of integrated communications. Internet is a appliance of information spreading globally, a mechanism of information spreading and a media for colaboration and have interaction usher individual by using computer without blocked by a geographical boundary. Internet is a successful example from a invesment, dedication and komitmen to a researching into and the infrastructure development of information.Influence from internet do not only hit those who reside in area of information technology and just computer, but all walks of life which have exploited this internet as a means of online to finish assorted of their duty such as e-commerce and information acquirement.E-commerce is defined as the buying of goods and services in physical or electronic form, using an electronic communication device such as telephone, personal computer, online kiosk, automatic teller machine, smart card or smart phone through a telecommunications channel such as the traditional public telephone network, computer network, mobile communications network and the like A way of transaction business which can be conducted from long distance and without recognizing existence of state boundary of through later internet recognized by the name of e-commerce, generating existence of question of how the tax administration impose tax for income from transaction e-commerce, whether existing taxation rule now have adequate in imposing tax for income from transaction e-commerce and any kind of income got from transaction e-commerce.Method research is conducted by bibliography study to learn and analyze literatures of related to problems fundamental and interview with all expert.From research result known that after tax administration know characteristic from determinable transaction e-commerce hence the economic essence from each existing transaction as long as there is additional of economic ability of arising out of effect the transaction hence there is tax object which can be collected by tax, escaped what name weared by taxpayer but side administration of difficulty tax still trace transaction e-commerce without available of data or information that is needed, especially if the transaction conducted through server or taxpayer which beyond country. Taxation rule for income not yet adequate enough in tax imposition for income from transaction e-commerce. The regulation not yet arranged completely and totally hit taxation treatment for transaction e-commerce and tax treaty even also not yet arranged completely hit transaction e-commerce. About determination of transaction e-commerce earn assumed to own a permanent establishment even also at tax law number 17 in the year 2000 about taxation income not yet been arranged completely and totally although at article 5 (1) point P at Newest tax law Number 36 in the year 2008 about taxation income have been entered that computer, electronic agent, or the automatic equipments owned, rent, or used by organizer of electronic transaction to run business activity of through internet pertained into permanent establishment but the mentioned still less be specific because of this transaction e-commerce need a taxation rule which changing rules and need ability to adopt unique from this transaction e-commerce. Income got from transaction e-commerce. OECD TAG divide 28 type of transaction e-commerce and most of the the transaction generate production of effort and royalty."

"Konsep sustainable fashion, yakni pembuatan dan penggunaan produk fesyen yang mengutamakan keberlanjutan produk dan aspek lingkungan, penting untuk diterapkan karena permasalahan lingkungan yang secara signifikan diakibatkan oleh perkembangan industri fesyen. Di Indonesia, penerapan konsep ini mulai populer di sisi penjualannya, tetapi tidak di sisi pembeliannya. Sehingga diperlukan dorongan dan dukungan lebih agar masyarakat Indonesia dapat mengadopsi konsep ini dalam perilaku konsumsi produk fesyen. Di era transformasi pasar Indonesia, platform e-commerce memiliki peluang besar dalam mendorong perilaku pembelian produk sustainable fashion. Tujuan penelitian ini adalah untuk membuat model teoretis terkait faktor-faktor yang memengaruhi niat seseorang dalam membeli produk sustainable fashion melalui aplikasi e-commerce serta untuk membuat rancangan antarmuka aplikasi yang dapat mendukung perilaku tersebut. Penelitian ini dilakukan dengan pendekatan design science research yang terdiri dari: (1) pengidentifikasian masalah secara kuantitatif dan kualitatif dengan melibatkan teori NAM, TAM, dan TRA; (2) perumusan solusi dari hasil analisis data; (3) perancangan high-fidelity prototype aplikasi; (4) pendemonstrasian skenario penggunaan aplikasi; (5) evaluasi rancangan aplikasi dengan UT dan SUS; serta (6) penarikan kesimpulan dan saran penelitian. Secara singkat, penelitian ini menunjukkan bahwa perceived enjoyment, attitude, awareness of consequences, ascription of responsibility, personal norm, dan subjective norm memengaruhi intention to purchase yang mana akan memengaruhi actual purchase. Akan tetapi, perceived usefulness, perceived ease of use, dan perceived risk tidak memiliki pengaruh terhadap intention to purchase. Dari temuan dan implikasi penelitian ini, diharapkan adanya perluasan wawasan terkait perilaku pembelian produk sustainable fashion masyarakat Indonesia serta dapat merekomendasikan rancangan aplikasi e-commerce yang dapat dijadikan acuan untuk mendukung perilaku tersebut.

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The concept of sustainable fashion, namely the manufacture and use of the fashion products that prioritise product sustainability and environmental aspects, is important to implement because of the significant environmental problems caused by the development of the fashion industry. In Indonesia, the application of this concept is starting to become popular on the sales side, but not on the purchasing side. So more encouragement and support are needed so that Indonesians can adopt this concept in their fashion product consumption behaviour. In the era of Indonesian market transformation, e-commerce platforms have a great opportunity to encourage purchasing behavior for sustainable fashion products. The aim of this research is to create a theoretical model related to the factors that influence a person's intention to purchase sustainable fashion products through e-commerce applications and to create an application interface design that can support this behaviour. This research was carried out using a design science research approach consisting of: (1) identifying problems quantitatively and qualitatively involving NAM, TAM, and TRA theories; (2) formulating solutions from the results of data analysis; (3) designing high-fidelity application prototypes; (4) demonstrating the application usage scenarios; (5) evaluation of application design with UT and SUS; and (6) drawing conclusions and research suggestions. In short, this research shows that perceived enjoyment, attitude, awareness of consequences, ascription of responsibility, personal norms, and subjective norms influence intention to purchase which will influence actual purchase. However, perceived usefulness, perceived ease of use, and perceived risk have no influence on intention to purchase. From the findings and implication of this research, it is hoped that there will be an expansion of insight regarding the purchasing behaviour of sustainable fashion products among Indonesians and can recommend an e-commerce application design that can be used as a refereference to support this behaviour."

"Penelitian ini bertujuan untuk meneliti apakah faktor-faktor e-commerce system success model, antara lain information quality, system quality, service quality, savings, entertainment, parasocial interaction, perceived value dan user satisfaction memiliki pengaruh terhadap intention to reuse. Penelitian ini menggunakan analisis deskriptif dengan menggunakan metode pengumpulan data dengan Google Form yang dilakukan pada 145 responden yang memenuhi kriteria yang telah ditentukan. Pengolahan data kemudian dilakukan menggunakan software Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa information quality, system quality dan service quality tidak memiliki pengaruh yang signifikan terhadap intention to reuse melalui perceived value dan user satisfaction. Savings memiliki pengaruh yang signifikan terhadap perceived value, namun tidak terhadap user satisfaction. Entertainment memiliki pengaruh yang signifikan terhadap perceived value dan user satisfaction. Parasocial interaction tidak memiliki pengaruh yang signifikan terhadap perceived value, namun berpengaruh terhadap user satisfaction. Perceived value memiliki pengaruh yang signifikan terhadap user satisfaction. Dan user satisfaction memiliki pengaruh yang signifikan terhadap intention to reuse.

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This study aims to examine whether e-commerce system success model factors, which are information quality, system quality, service quality, savings, entertainment, parasocial interaction, perceived value and user satisfaction have a role in the influence of intention to reuse. This study uses descriptive analysis using data collection methods with Google Form which was conducted on 145 respondents who met the predetermined criteria. Data processing is then carried out using SmartPLS 3.0. The results of this study indicate information quality, system quality and service quality doesn’t have significant effect on intention to reuse through perceived value and user satisfaction. Savings has significant influence on perceived value, but doesn’t have significant influence on user satisfaction. Entertainment has significant influence on perceived value and user satisfaction. Parasocial interaction doesn’t have significant influence on perceived value, but influence user satisfaction. Perceived value has significant influence on user satisfaction. And user satisfaction has significant influence on intention to reuse."