Payment Delivery Research Articles

An examination of adoption of cash on delivery payment method among e-shoppers in India: role of perceived security, risk, privacy and trust

An examination of adoption of cash on delivery payment method among e-shoppers in India: role of perceived security, risk, privacy and trust

Adoption of Cash on Delivery Payment Method in E-commerce Shopping: A Value-based Adoption Model Approach

Objectives: To examine what factors can influence adoption intention through perceived value and how much influence compatibility can have on the relationship between perceived value and adoption intention. Furthermore, through the results of this research, it is hoped that local retailers can create new services that are appropriate and can help consumers. Design/Method/Approach: Existing scales are adapted, and the field study is conducted in seven different cities of East Java Province, Indonesia. Based on purposive sampling, 195 respondents in seven telecommunication retail outlets completed a questionnaire related to cash-on-delivery service as a payment method of Topsell. This national telecommunication retailer adopts cash on delivery as their payment method. One hundred fifty-four qualified questionnaires are eventually used for data analysis. Furthermore, this study utilizes explanatory research with quantitative research methods. The sample collection method uses a purposive sampling method. Findings: The research results obtained, it can be concluded that all the hypotheses proposed in this study can be accepted. Therefore, these results show that the COD service offered by Topsell can provide technical convenience. Furthermore, compatibility can strengthen the relationship between perceived value and adoption intention. Originality: Many studies utilize the theory of value-based adoption models, but only a few include the compatibility variable as a moderating variable. This research offers originality, especially in service innovation research. The researcher believes compatibility effectively strengthens the relationship between perceived value and adoption intention. Practical/Policy Implications: The research results are expected to contribute ideas. This research develops the theory of the value-based adoption model. Further researchers can adopt the research model and framework. Through all the results obtained, it can provide benefits for local retailers to survive amid this tight business competition by paying attention to the attributes of the value-based adoption model and the suitability of services with community trends. It is also recommended that Topsell and other telecommunication retail companies create a friendly web so that there is a good assessment of the COD services offered to consumers.

Legal Liability in E-Commerce Agreements through the Cash on Delivery Payment System

The online sale and purchase agreement is in principle the same as the conventional sale and purchase agreement. The difference is only in the medium, where the seller and the buyer do not meet directly (face to face) and payment and delivery of goods is determined according to the agreement in the provisions of article 1458 of the Civil Code. The problem to be studied is the legal construction in online buying and selling with COD payments and the responsibilities of the parties involved in buying and selling online. The method used is a normative juridical research with qualitative descriptive analysis. The results of the study can be explained that the legal construction of online buying and selling made in an electronic contract through an electronic system is a manifestation of the agreement of the parties as formulated in Article 47 PP PSTE Number 82 of 2012. With the validity of the electronic contract, the provisions of Article 1338 of the Civil Code will apply where the agreement made is valid will bind the parties, so that rights and obligations arise where the seller is obliged to send the ordered goods and the buyer must pay the agreed price. Because it is done online, the delivery of goods requires the services of a third party, namely an expedition service. Thus there are three different responsibilities, namely the seller is responsible for the suitability of the goods that have been ordered, the buyer is responsible for payment for the goods, and the expedition is responsible for delivering the goods safely. so that rights and obligations arise where the seller is obliged to send the ordered goods and the buyer must pay the agreed price. Because it is done online, the delivery of goods requires the services of a third party, namely an expedition service. Thus there are three different responsibilities, namely the seller is responsible for the suitability of the goods that have been ordered, the buyer is responsible for payment for the goods, and the expedition is responsible for delivering the goods safely. so that rights and obligations arise where the seller is obliged to send the ordered goods and the buyer must pay the agreed price. Because it is done online, the delivery of goods requires the services of a third party, namely an expedition service. Thus there are three different responsibilities, namely the seller is responsible for the suitability of the goods that have been ordered, the buyer is responsible for payment for the goods, and the expedition is responsible for delivering the goods safely.

The Practice of Buying and Selling Online Using the Cash On Delivery Method on the Shopee Application in the Perspective of Islamic Law: A Case Study of Students of the Az-Zaytun Islamic Institute of Indonesia

The mechanism of buying and selling carried out online has advantages for Shopee application users who do not have an e-wallet and can minimize the occurrence of fraud. However, Cash on Delivery payment transactions on the Shopee application lately often cause problems made by buyers because buyers are not responsible for making payments that result in cancellations in their transactions. The factors behind the cancellation of the contract in the Cash on Delivery transaction on the Shopee application are that the goods do not match the product description, the buyer does not have money to pay, the goods are damaged when received, the buyer cannot be contacted, and the buyer changes his mind to buy. The practice of buying and selling using the Cash on Delivery method on the Shopee application is in accordance with Islamic law. Where buying and selling in Islam is given the freedom to choose to cancel the trade contract or continue the trade contract.

Itikad Baik dalam Perjanjian Jual Beli dengan Metode Pembayaran Cash on Delivery

This article aims to discover the essence of good faith in a sale and purchase agreement using the Cash on Delivery payment method. Cash on Delivery is a payment method that is in demand by many buyers, because payment is made when the goods are received. Problems arise when the seller has good intentions in sending the goods according to the order but the buyer refuses to make payment without reason. This type of research is qualitative with the type of normative research. The legal material is analyzed qualitatively by presenting theory, logical principles, to obtain scientific results that are scientific in nature. The results showed that good faith is a basic principle that must be guided by the parties in formulating an agreement. Good faith in the sale and purchase agreement with the Cash on Delivery system contains a value of honesty, appropriateness, fairness, balance, can build trust, create legal certainty, and provide comfort for the parties. Therefore, the principle of good faith needs to be upheld in online buying and selling transactions and there is a need for provisions that guarantee legal protection for the rejection of goods without reason

The Extent of Universal Health Coverage for Maternal Health Services in Eastern Uganda: A Cross Sectional Study

ObjectiveMonitoring essential health services coverage is important to inform resource allocation for the attainment of the Sustainable Development Goal 3. The objective was to assess service, effective and financial coverages of maternal healthcare services and their equity, using health and demographic surveillance site data in eastern Uganda.MethodsBetween Nov 2018 and Feb 2019, 638 resident women giving birth in 2017 were surveyed. Among them, 386 were randomly sampled in a follow-up survey (Feb 2019) on pregnancy and delivery payments and contents of care. Service coverage (antenatal care visits, skilled birth attendance, institutional delivery and one postnatal visit), effective coverage (antenatal and postnatal care content) and financial coverage (out-of-pocket payments for antenatal and delivery care and health insurance coverage) were measured, stratified by socio-economic status, education level and place of residence.ResultsCoverage of skilled birth attendance and institutional delivery was both high (88%), while coverage of postnatal visit was low (51%). Effective antenatal care was lower than effective postnatal care (38% vs 76%). Financial coverage was low: 91% of women made out-of-pocket payments for delivery services. Equity analysis showed coverage of institutional delivery was higher for wealthier and peri-urban women and these women made higher out-of-pocket payments. In contrast, coverage of a postnatal visit was higher for rural women and poorest women.ConclusionMaternal health coverage in eastern Uganda is not universal and particularly low for postnatal visit, effective antenatal care and financial coverage. Analysing healthcare payments and quality by healthcare provider sector is potential future research.

Making the financial case for immediate postpartum intrauterine device: a budget impact analysis

Clinical guidelines support inpatient postpartum intrauterine device insertion. However, inpatient placement remains infrequent, in part because of inconsistent private insurance reimbursement. The purpose of this study was to explore how the payer's costs and number of unintended pregnancies associated with a postpartum intrauterine device differed on the basis of placement timing. Using a decision tree model and following a hypothetical cohort of people who intend to use an intrauterine device after their delivery, we conducted a cost analysis comparing the planned approach of inpatient vs outpatient postpartum insertion. Using a 2-year time horizon, the probability and cost estimates were derived from literature review. Our primary outcome was the total accrued costs to the payer. Secondarily, we examined the rates of early repeat pregnancy and sensitivity to estimates of key inputs, including the expulsion rates and the intrauterine device cost. Although an inpatient intrauterine device placement's upfront costs were higher, the total cost of this approach was lower. Including the costs of managing expulsions and complications, our model suggests that for every 1000 people desiring a postpartum intrauterine device, the intended inpatient intrauterine device placement resulted in total cost savings of $211,100 and the prevention of 37 additional pregnancies compared with outpatient placement. The inpatient cost savings were superior to the outpatient savings, largely because of a known high proportion not returning for outpatient placement and the resulting higher number of unintended pregnancies among the patients desiring outpatient placement. In sensitivity analyses, we found that the total cost to the payer was sensitive to the probability of expulsion after immediate postpartum intrauterine device placement. For beneficiaries desiring postpartum intrauterine device, payers are likely to save money by fully reimbursing inpatient intrauterine device placement rather than incentivizing placement at the frequently missed postpartum visit. These results support the financial case for private insurers to fully and separately reimburse (ie, "unbundle" from the single payment for delivery) inpatient postpartum intrauterine device placement.

“Impact of E-Payment Systems on Customer Satisfaction”

Abstract: Everything has shifted online since the outbreak of the pandemic, from education to full-time jobs to health check-ups. What's important to remember here is that the majority of our day-to-day activities increasingly include making payments online. Although e-payment and e-banking solutions have been available for some time now, the pandemic has effectively compelled a huge portion of the urban and rural populations to use them. This research study aims to find out how widely epayment and e-banking systems are used and how they affect the user experience. Researchers have often been drawn to digital payment systems since they are a relatively new concept (the first digital payment system was only established in the 1990s). Over time, researchers have attempted to characterize the value of digital payment systems and what they represented for modern ecommerce, consumer personal finance, and economies around the world. According to the literature analyzed from many articles and research papers, digital payment is significantly more convenient than traditional paper currency. There has been a lot of studies done on the problems with digital payment systems (such as serious security issues and inaccessibility to these systems owing to low internet penetration), which pushes developers to keep working on these systems for the purpose of safer and faster transactions. According to several studies, online payment technology can cut costs, increase the number of consumers for a firm, improve customer-company interaction, and improve the company's image. This necessitates businesses providing a frictionless payment experience to their customers. In this research paper, a large amount of secondary data, as well as primary data acquired via survey, was utilized to highlight the paper's aims, type, and, most importantly, to analyze and interpret the data in order to better address the problem statement. We've come to the conclusion that electronic payment solutions have a huge impact on client satisfaction. Customers are increasingly turning to e-payment systems as a result of the pandemic's regular lockdowns, which have limited access to banks and conventional ATMs. While making online payments, consumers look for offers, rewards, discounts, and other incentives, which distinguish them from cash on delivery payments. Businesses (large and small) should make sure that their customers have a variety of ways to pay for goods and services (debit cards, credit cards, digital wallets, UPI, prepaid cards). Purpose & Summary of Study 1) Purpose ● To ascertain the extent to which e-payment systems are employed. ● To examine the impact of e-payment systems on customer satisfaction. ● To discuss issues surrounding e-payment systems. 2) Summary: The goal of this study is to find out how widely e-payment and e-banking technologies are used and how they affect the user experience. For the purposes of this study, a large amount of related literature, as well as primary data acquired by survey, was evaluated. Concerns about e-payment systems have also been raised. We noticed that the pandemic has driven a big number of people to utilize e-payment systems and that having a functional and seamless online payment experience is critical to attracting customers to all types of enterprises. Despite security concerns and a lack of access to faster internet connections, Indians are beginning to embrace online payment solutions. Keywords: E-payments, Credit Cards, Online Transactions, Cash Payment, E-Commerce, Customer Satisfaction, Debit Cards, Google-Pay, UPI Apps, Internet Banking

The Stimulus Of Impulse Buying Behavior On E-Commerce Shopping Festival: A Moderated-Mediated Analysis

Studies on impulsive buying signify sales promotion and hedonic shopping motivation as antecedents of impulsive buying behavior during the shopping festival. The availability of different payment methods, such as credit cards and cash on delivery, can make consumers more impulsive. Despite the potential effect of payment methods on impulsive buying behavior, only a few studies are looking at this variable. Hence, this study aims to examine the moderated-mediation effect of attitude toward shopping festivals and cash-on-delivery payment methods in the relationship between sales promotion, hedonic shopping motivation, and impulsive buying behavior. Purposive sampling was applied to select samples that resulted in 210 valid responses. Data were analyzed using PLS-SEM that indicated an indirect effect of the perceived low price on impulsive buying behavior through attitude toward sales promotion during online shopping festivals. Other elements related to sales promotion such as perceived perishability and scarcity did not affect attitude toward sales promotion and impulsive buying behavior. In contrast, hedonic shopping motivation had a direct effect on the impulsive buying behavior and an indirect effect via attitude towards sales promotion. Our finding only supported the moderating role of cash on delivery payment method in the relationship between hedonic shopping motivation and impulsive buying behavior. These findings provide insights to businesses in applying for sales promotion and utilizing customers’ hedonic shopping motivation to maximize their sales during the shopping festival.

Cash on Delivery Payment System in Online Buying and Selling Perspective of Sharia Economic Law

Observing the phenomenon of the rise of online buying and selling with cash on delivery (COD) payment systems that are not following consumer satisfaction, this research aims to discuss the view of Sharia economic law in the process of online buying and selling with the COD payment system. This type of research is literature research, using qualitative descriptive methods. Its approach is through normative and empirical legal approaches in the form of case studies. The results of this study concluded that based on the propositions of the Qur'an and hadith and the opinions of fiqh scholars, basically doing business is allowed as long as there is no element of gambling, fraud, riba, gharar, and dharar. In the case of online buying and selling with the COD payment system, if the goods sold are halal, it is clear that the quality and quantity of goods are between those offered by the seller and those received by the buyer; the payment is no element of fraud and addition, except for the postage agreed at the beginning, then according to Sharia economic law, the law can (mubah). However, conversely, if the practice of buying and selling online with COD payments, there are elements of gharar (unclear goods), riba (additional price without replacement), tadlis (fraud), and dharar (danger) that have an impact on harming sellers or buyers, then the law is haram.

The Determinant of Positive eWom Intention: Perspective Social Media Users

The current technology, whose acceleration rate is high-speed, cannot be denied. You can see that all the tools are getting more advanced, and anything is quicker and easier. Especially now, everyone can do anything via smartphones, from reading newspapers to paying bills to shop online. Consumers need to open a smartphone, select the desired item, make payments and wait for the goods to arrive in front of their house (Sazali & Rozi, 2020). The presence of smartphones and online shopping makes communication between consumers and a particular company or brand easier (Parvin et al., 2020). Another more straightforward thing is that some sellers allow cash on a delivery payment system or goods pay when they arrive home. The following reason why online shopping is more popular now is that the price is lower, there is no need to come directly to the store, the area is not a barrier for consumers, it can access 24 hours, and there is even a free shipping fee (Muljono et al., 2018). The many conveniences that can obtain in shopping online make Indonesians more consumptive. But here's a positive that marketers should quickly grasp. Given the substantial population of Indonesia, and also have the characteristics of each individual. The diverse characteristics of the Indonesian population and the needs and desires of consumers for the products that consumers will buy are different. For example, in terms of sports goods (Nike, Adidas, and Reebok), fast fashion (Zara, H&M, Uniqlo), and also smartphones (Apple, Samsung, and Huawei). The shift in online behavior currently happening in Indonesia is a new opportunity (Nurjanah et al., 2019). The number of these factors is a challenge for marketers to increase sales and reach the target market. In the past, social media was created only as a means of entertainment for its users. Still, now social media is a source of consumer information, and the evolution of social media use is pervasive in the business world (Yuan et al., 2021). Keywords: Brand trust, online brand community trust, brand attachment, repurchase intention, positive eWOM intention

Disparities in infant mortality by payment source for delivery in the United States

In this study, we hypothesized that infant mortality varies among health insurance status. Furthermore, we examined whether there are racial and ethnic disparities in the association between infant death and payment source for delivery. Our study used US national linked birth and infant death data for 2013 and 2017 collected by the National Center for Health Statistics and included 3,311,504 and 3,218,168 live births for each year. The principal source of payment for delivery was classified into three groups: Medicaid, private insurance, and self-payment. The outcome measures were infant mortality, neonatal mortality, and postneonatal mortality. Subgroup analysis for race and ethnicity was also performed. Overall infant mortality was lower in mothers who paid with private insurance than in those who paid with Medicaid insurance (RR = 0.87, 95% CI 0.84–0.90 in 2013; RR = 0.91, 95% CI 0.87–0.94 in 2017), but it was higher in self-paid women than in Medicaid-insured women at delivery (RR = 1.25, 95% CI 1.17–1.33 in 2013; RR = 1.16, 95% CI 1.08–1.24 in 2017). Non-Hispanic black (RR = 1.67, 95% CI 1.47–1.90 in 2013; RR = 1.16, 95% CI 1.00–1.35 in 2017) and Hispanic (RR = 1.30, 95% CI 1.17–1.44 in 2013; RR = 1.22, 95% CI 1.09–1.36 in 2017) mothers with self-payment had a higher risk for infant mortality than those with Medicaid at delivery. Newborns whose mothers have no health insurance would be more vulnerable to infant mortality than Medicaid beneficiaries, and non-white ethnic groups with self-payment would have an elevated risk of infant mortality among other racial and ethnic groups.

Level of male involvement in selected maternal health interventions involving nursing mothers in Benin City, Edo State, Nigeria

Nigeria contributes an estimated 19% of global pregnancy related mortalities. The involvement of men in maternal health interventions has immense implications for the uptake and thereby success of such interventions. This study assessed level of male involvement in selected maternal health interventions involving nursing mothers in Benin City, Edo State with a view to providing information to improve the implementation and success of these interventions. A descriptive facility based cross-sectional study design was carried out among two hundred and twenty nursing mothers attending selected immunization clinics in a health facility in Benin City, Edo State. Data were collected using pretested structured questionnaires and analyzed using IBM SPSS version 21.0 statistical software with statistical significance set at P<0.050. The mean (SD) age of male partners of nursing mothers studied was 38.1 (6.4) years. In relation to selected maternal interventions 205 (93.2%) registered for antenatal care (ANC), 159 (72.3%) attended postnatal care (PNC) while family planning uptake was 30 (13.6%). Furthermore, in relation to level of male involvement, 150 (68.2%) male partners paid for ANC registration, 143 (65.0%) accompanied spouse to delivery, 205 (93.2%) paid for delivery, 14 (8.8%) accompanied wife for PNC and 57 (34.5%) supported spouse uptake of family planning. The overall level of male involvement was good 113 (51.4%) among nursing mothers. This study identified that male involvement in selected maternal health interventions was good, in relation to male performance the highest being payment for delivery and least being postnatal care attendance. There is need to sustain and improve on the level of male involvement in relation to maternal health interventions to ensure better maternal and child health outcome in the study population.

Customers' intention towards O2O food delivery service under the different characteristic of customer group – a case study of Suzhou Industrial Park

Two research questions are identified and discussed. Relevant factors that influence the customer preferences were selected as research objects, data collection was based on 348 valid questionnaires, SPSS software was used for data analysis by the means of the multivariate logistic research model. Customer intentions include delivery payment, delivery time, food quality and brand trust. Customer reviews are related to customer preferences. The delivery payment is the most important factor when customers use food delivery service, but different groups of people have different tendency compared with their counterparts. All variables are designed based on baseline categories; the outcome of the model is only significant while comparing two groups of variables. Multivariate logistic research model is used to find customer preferences under the different characteristic of customer groups based on questionnaires and tries to forecast the possibility of the tendency of one targeting customer group in Suzhou Industrial Park. This research conduct a questionnaire on the Suzhou industry park, the respondents are mainly students and white collars customers, the characteristics of respondents are typical in this area.

Customers' intention towards O2O food delivery service under the different characteristic of customer group

Two research questions are identified and discussed. Relevant factors that influence the customer preferences were selected as research objects, data collection was based on 348 valid questionnaires, SPSS software was used for data analysis by the means of the multivariate logistic research model. Customer intentions include delivery payment, delivery time, food quality and brand trust. Customer reviews are related to customer preferences. The delivery payment is the most important factor when customers use food delivery service, but different groups of people have different tendency compared with their counterparts. All variables are designed based on baseline categories; the outcome of the model is only significant while comparing two groups of variables. Multivariate logistic research model is used to find customer preferences under the different characteristic of customer groups based on questionnaires and tries to forecast the possibility of the tendency of one targeting customer group in Suzhou Industrial Park. This research conduct a questionnaire on the Suzhou industry park, the respondents are mainly students and white collars customers, the characteristics of respondents are typical in this area.

Risk Analysis of Cash on Delivery Payment Method by Social Network Analysis and Fuzzy Petri Net

Cash on delivery is one of the payment methods provided to customers by the enterprises. In this article, the links of cash on delivery transactions were decomposed and divided into detailed nodes. Based on the survey data, the qualitative and quantitative analysis on risks associated with the cash on delivery process were carried out using the social network model. The influential risk factors of cash on delivery were precisely narrowed in scope. Fuzzy Petri Net was then used in identifying the dynamic risk factors, analyzing the correlation between dynamic risk factors and subsequent nodes, and establishing risk matrix to analyze the relationship between risk index grade, risk size and risk level. Finally, the two methods were combined and a reasonable and effective risk evaluation index system was obtained. The presented work was expected to serve as reference for the e-commerce platforms to reduce the risks and improve the service quality in the cash on delivery transactions.

Association of Medicaid Expansion With Coverage and Access to Care for Pregnant Women.

To identify the association of the Affordable Care Act's Medicaid expansion with payment for delivery, early access to prenatal care, preterm birth, and birth weights considered small for gestational age (SGA). A difference-in-difference design was used to assess changes in outcomes before and after Medicaid expansion in expansion states, using nonexpansion states as a control group. We used national birth certificate data from 2009 to 2017. Difference-in-difference linear probability models were used to assess the effects of the policy implementation, adjusting for demographics, month of birth, state, year, and county-level unemployment rates. Standard errors were clustered at the state level. Two prespecified subgroup analyses were performed of nulliparous women and women with no more than a high school diploma. The study sample included 8,701,889 women from 15 expansion states and 9,509,994 from 11 nonexpansion states. In the adjusted analysis, the percentage of Medicaid-covered deliveries increased by 2.3 absolute percentage points (95% CI 0.2-4.4, P=.04) in expansion states compared with nonexpansion states. There were no significant changes in the proportion of women who were uninsured, as there was a relative decrease in the percentage of deliveries covered by private insurance (-2.8 percentage points [95% CI -4.9 to -0.8, P=.01]). There were also no significant differences in the rate of women initiating prenatal care in the first trimester, preterm birth rates, or rates of low birth weight after the Medicaid expansion. Findings were similar in both subgroups. Medicaid expansion was associated with increased Medicaid coverage for childbirth in expansion states; similar gains in private coverage were seen in nonexpansion states. There were no associations with changes in early access to prenatal care, preterm birth, or SGA birth weights.

Black–White Disparities in Preterm Birth: Geographic, Social, and Health Determinants

Reducing racial/ethnic disparities in preterm birth is a priority for U.S. public health programs. The study objective was to quantify the relative contribution of geographic, sociodemographic, and health determinants to the black, non-Hispanic and white, non-Hispanic preterm birth disparity. Cross-sectional 2016 U.S. birth certificate data (analyzed in 2018-2019) were used. Black-white differences in covariate distributions and preterm birth and very preterm birth rates were examined. Decomposition methods for nonlinear outcomes based on logistic regression were used to quantify the extent to which black-white differences in covariates contributed to preterm birth and very preterm birth disparities. Covariate differences between black and white women were found within each category of geographic, sociodemographic, and health characteristics. However, not all covariates contributed substantially to the disparity. Close to 38% of the preterm birth and 31% of the very preterm birth disparity could be explained by black-white covariate differences. The largest contributors to the disparity included maternal education (preterm birth, 11.3%; very preterm birth, 9.0%), marital status/paternity acknowledgment (preterm birth, 13.8%; very preterm birth, 14.7%), source of payment for delivery (preterm birth, 6.2%; very preterm birth, 3.2%), and hypertension in pregnancy (preterm birth, 9.9%; very preterm birth, 8.3%). Interpregnancy interval contributed a more sizable contribution to the disparity (preterm birth, 6.2%, very preterm birth, 6.0%) in sensitivity analyses restricted to all nonfirstborn births. These findings demonstrate that the known portion of the disparity in preterm birth is driven by sociodemographic and preconception/prenatal health factors. Public health programs to enhance social support and preconception care, specifically focused on hypertension, may provide an efficient approach for reducing the racial gap in preterm birth.

Commercialization of obstetric and neonatal care in the Democratic Republic of the Congo: A study of the variability in user fees in Lubumbashi, 2014.

ObjectiveIn the Democratic Republic of the Congo, insufficient state financing of the health system produced weak progress toward targets of Millennium Development Goals 4 and 5. In Lubumbashi, almost all women pay out-of-pocket for obstetric and neonatal care. As no standard pricing system has been implemented, there is great variation in payments related to childbirth between health facilities and even within the same facility. This work investigates the determinants of this variation.MethodsWe conducted a cross-sectional study including women from admission through discharge at 92 maternity wards in Lubumbashi in March 2014. The women’s payments were collected and validated by triangulating interviews of new mothers and nurses with document review. We studied payments related to delivery from the perspective of women delivering. The total was the sum of the payments linked to seeking and accessing care and transport of the woman and companion. The determinants were assessed by multilevel regression.ResultsMedian payments for delivery varied by type: for an uncomplicated vaginal delivery, US$45 (range, US$17–260); for a complicated vaginal delivery US$60 (US$16–304); and for a Cesarean section, US$338 (US$163–782). Vaginal delivery was more expensive at health centers than in general referral hospitals or polyclinics. Cesarean sections done in corporate polyclinics and hospitals were more expensive than those done in the general referral hospitals. Referral of delivering women, use of more highly trained personnel, and a longer stay in the maternity unit contributed to higher expenses. A vaginal delivery in the private sector was more cost-effective than in the public sector.ConclusionTo guarantee universal coverage of high-quality care, we suggest that the government and funders in DRC support health insurance and risk pool initiatives, and introduce and institutionalize free mother and infant care.

MENGHITUNG PAJAK PENGHASILAN PASAL 22 (PPh 22) ATAS IMPOR DENGAN MS. ACCESS PROGRAMMING

Currently the Government is increasing the tax revenue from various sectors , especially the increase in the tax on imported goods ( Income Tax (VAT ) on the import of Article 22 ) . Income Tax (VAT ) on the import of Article 22 in accordance with Law No. 7 of 1983 has a supporting role budgetary functions ( towing instruments of public funds to put into the state treasury ) . But along with the issuance of the Finance Minister Regulation No. 175/PMK.011/2013 About Withholding Income Tax Article 22 Relating to Payments for Delivery of Goods and Activities for Import Or Other Business Activities in the Field of the Income Tax (VAT ) on the import of section 22 has a role new additions as support functions regulerend ( tool for controlling imports ) . It is intended that the import of certain goods from another country can be muted . Other purpose that is greater than the reduction of imported goods is to reduce the pressure on the balance of trade with other countries in order to avoid a deficit . It is expected that the reduction in the number of imported goods will improve the trade balance moving towards a trade surplus with other countries and the domestic industry are encouraged to increase the production of goods as import substitution goods . Keywords: Article 22 Income Tax , Import , Ms . Access Programming