Digital Service Providers Research Articles

Addressing the challenges of taxation E-commerce and digital services in the globalized economy

The rapid expansion of e-commerce and digital services has fundamentally transformed the global economic landscape, presenting unprecedented challenges for traditional taxation frameworks. This comprehensive review examines the complexities of implementing effective taxation mechanisms in the digital economy, with particular emphasis on cross-border transactions and digital service providers. The research analyzes current international taxation policies, regulatory frameworks, and emerging solutions adopted by various jurisdictions to address the challenges of digital commerce taxation. Through systematic evaluation of existing literature and case studies, this review identifies key obstacles including permanent establishment definitions, value creation assessment, and jurisdiction determination in digital transactions. The findings reveal significant gaps in current taxation systems and highlight the need for international cooperation in developing standardized approaches to digital economy taxation. The study demonstrates that while some countries have implemented interim measures such as digital service taxes, a more cohesive global framework is essential for sustainable tax revenue collection in the digital age. This review contributes to the growing body of knowledge on digital economy taxation and provides valuable insights for policymakers, tax administrators, and researchers working to develop effective solutions for the evolving challenges of e-commerce taxation.

Between continuity and change: A longitudinal analysis of Swedish local government digitalization strategies

The terminology associated with the use of information and communication technologies in the public sector has shifted over time, from information technology to digitalization. This change raises the question of whether corresponding shifts in government practices have accompanied it. To investigate this issue, we use topic modeling to analyze a corpus of IT- and digitalization strategies from Swedish local governments, produced over three decades. Our analysis reveals salient topics covered in these strategies and classifies them, displaying patterns of both continuity and change. Some of these patterns reflect dominant discourses about technological governance and the provision of digital services based on citizens’ needs, but there is also a notable absence of content related to democracy and participatory practices. Taken together, our study contributes empirically with an evolutionary perspective on digital government strategies and methodologically with the adoption of computational methods for this purpose.

Analysis of Customer Retention Determinant Factors on Generation Z Digital Wallet Services in Indonesia

This study aims to identify the factors influencing customer retention in Generation Z's use of digital wallet services in Indonesia. The research uses PLS-SEM through SmartPLS 4.1.0. A total of 334 respondents from various cities in Indonesia participated in the survey. The analysis employs outer model evaluation and inner model evaluation to examine the relationships between brand image, attention to safety, consumer satisfaction, and customer retention. The findings indicate that brand image does not have a direct effect on customer retention but exerts a significant indirect effect through consumer satisfaction. Consumer satisfaction fully mediates the relationship between brand image and retention, while it partially mediates the relationship between attention to safety and retention. The strength of the mediation effect was confirmed using the bootstrapping method. These results provide valuable insights for digital wallet service providers in developing strategies to retain Generation Z users by enhancing both brand image and security features, ultimately improving consumer satisfaction.

Decoding Users’ Continuance Intentions towards Digital Financial Platforms in the Indian Economy

Indian financial sector has seen a dramatic change in recent years, with digital finance unlocking new possibilities for financial inclusion. This paper investigates the factors influencing the continuous usage intention and advocacy intention, regarding digital finance, in the Indian economy. Utilizing the Stimulus-Organism-Response (S-O-R) model, the study examines how ease of use, credibility and ubiquity (stimulus) could influence user trust, satisfaction, and engagement (organism), ultimately affecting their intention to use and recommend the service (response) continuously. Non-probability convenience sampling technique was used to select the study sample. Based on the results, features of digital financial platforms such as ease of use, credibility and ubiquity, were found to have a significant impact on user trust, satisfaction, and engagement. These factors partially mediate the stimulus and response variables. The research findings provide Digital Financial Service Providers (DFSPs) with practical guidance on creating and implementing user-centric platforms that create engagement and trust. User experience should be prioritized and making sure that platform should be accessible, easy to use and compatible with a variety of devices.

Optimal Service Strategies of Online Platform Based on Purchase Behavior

In the rapidly evolving platform economy, online platforms have emerged as pivotal providers of digital services to sellers. The paper investigates how online platforms optimize service strategies based on consumers’ purchase behavior, influencing sellers’ pricing and social welfare. Using a two-period Hotelling model and a cooperative game framework, we discover that the optimal service strategies of a platform with data collecting capabilities are collaborating with two sellers to offer to extend services to new consumers in the second period, maximizing profits for all sellers and platform. Applying Shapley value analysis, we determine the platform’s equitable service charge strategies. When sellers adopt behavior-based pricing (BBP), the pricing escalates in the first period, and the platform’s optimal service strategies also enhance the pricing of sellers. However, in the second period, BBP intensifies competition, leading to generally lower pricing. Our findings suggest that optimal pricing in the second period for new consumers should increase with enhanced quality perception, which is provided by the platform’s digital services and heightened by consumers’ privacy concerns, while decreasing for regular consumers. Lastly, we offer policy recommendations, exploring optimal regulatory scenarios—limiting or not limiting data collection—to maximize social welfare or consumer surplus, and the Mathematica software is used to identify distinct optimal policy intervals.

Characterization of contractual relations in digital turnover

The article is devoted to identifying the peculiarities of contractual relations in digital circulation. Digital turnover is becoming increasingly widespread, which leads to the emergence of new forms of contractual relations characterized by significant differences. The purpose of the article is to reveal the characteristics and peculiarities of contractual relations arising within the framework of digital civil turnover. The study of contractual relations in digital circulation is necessitated by the lack of sustainable legal regulation of this area which requires further improvement. The peculiarity of building relations in digital circulation is associated with its technical properties, primarily the need to gain access to digital platforms for the exercise of subjective rights by users. The author emphasizes that the exercise of subjective rights in digital circulation can be realized only through the use of complex intellectual property objects, in particular, those combining computer programs, databases, music, animation objects, photographs, etc. The author proposes to distinguish the following types of relations in the field of digital circulation: 1) regarding the creation and maintenance of digital circulation (legal regime of intellectual property rights); 2) organizational relations in the field of business administration of the digital environment (corporate, labor relations with the appropriate legal regime); 3) between the user and the administrator of the relevant digital environment (contractual regulation, with elements of the legal regime of personal data protection); 4) between users of the digital space regarding digital assets (a complex regime of legal regulation which may combine the legal regimes of. The author emphasizes that contractual relations in digital circulation are based on both civil law and rules and standards used in electronic systems. It is proved that different types of relations require a comprehensive application of different legal norms and are mediated by different agreements, such as: license agreements; agreements for the provision of digital services (cloud storage, marketplaces); sale and purchase of goods; exchange and pledge of digital assets; token agreements (regulating the use of cryptocurrencies and other tokens in digital ecosystems), etc.

The anti‐consumption journey: Unplugging for improved well‐being

AbstractConsumers are exploring ways to obtain control and limit their existing consumption levels in response to growing concerns about well‐being. This article introduces the anti‐consumption journey, which extends prior work on journey mapping, by evaluating the distinct journey when the goal is not to consume. Within the context of the “digital detox,” we use a hermeneutic approach to analyze qualitative data from blog posts by digital detox consumers, survey data from a digital detox retreat, and interviews with digital detox service providers. We highlight an emergent model of the facilitators and inhibitors consumers encounter throughout the anti‐consumption journey. This novel roadmap offers insights to further understand tensions between a consumer's subjective state of agency and culturally embedded assumptions of technology consumption. Theoretical and practitioner implications are discussed.

Modelling cybersecurity impacts on digital payment adoption: A game theoretic approach

The pervasive adoption of digital payment systems globally is a crucial development, shaping the financial landscapes of diverse nations. However, this surge in adoption has precipitated a concerning rise in cybercrimes. This prompts users to reassess preferred payment modes and occasionally leads to a shift back to traditional cash transactions. Given the central role of digital payments in steering the digital economy’s growth and their profound impact on a country’s gross domestic product, the imperative to augment the number of digital payment users becomes increasingly compelling. In response to this imperative, this article introduces a game theoretical model to comprehend how digital payment service providers can ensure optimal security for their services and systems. The objective extends beyond merely addressing the escalating threat of cybercrime; it also seeks to cultivate a pervasive sense of safety among users. Simultaneously, it endeavours to dissuade cybercriminals from investing efforts in exploiting the robust security measures implemented by digital payment service providers. To validate the efficacy of our model, we employed a strategic approach. We have formulated four research questions using the problematization technique and leveraging a thorough examination of the existing literature. Subsequently, we systematically map the findings of our model, ensuring a nuanced alignment with the existing academic discourse. The article aims to have a widespread and significant impact by enhancing security and fundamentally influencing the trajectory of digital payment adoption, thereby contributing to the development of the digital economy.

“That looks like something I would do”: understanding humanities researchers’ digital hoarding behaviors in digital scholarship

PurposeIn the era of digital intelligence, individuals are increasingly interacting with digital information in their daily lives and work, and a growing phenomenon known as digital hoarding is becoming more prevalent. Prior research suggests that humanities researchers have unique and longstanding information interaction and management practices in the digital scholarship context. This study therefore aims to understand how digital hoarding manifests in humanities researchers’ behavior, identify the influencing factors associated with it, and explore how they perceive and respond to digital hoarding behavior.Design/methodology/approachQualitative research methods enable us to acquire a rich insight and nuanced understanding of digital hoarding practices. In this study, semi-structured interviews were conducted with 20 humanities researchers who were pre-screened for a high propensity for digital hoarding. Thematic analyses were then used to analyze the interview data.FindingsThree main characteristics of digital hoarding were identified. Further, the research paradigm, digital affordance, and personality traits and habits, collectively influencing the emergence and development of digital hoarding behaviors, were examined. The subtle influence of traditional Chinese culture was encountered. Interestingly, this study found that humanists perceive digital hoarding as a positive expectation (associated with inspiration, aesthetic pursuit, and uncertainty avoidance). Meanwhile, humanists' problematic perception of this behavior is more widely observed — they experience what we conceptualize as an “expectation-perception” gap. Three specific information behaviors related to avoidance were identified as aggravating factors for digital hoarding.Originality/valueThe findings deepen the understanding of digital hoarding behaviors and personal information management among humanities researchers within the LIS field, and implications for humanities researchers, digital scholarship service providers, and digital tool developers are discussed.

Immigrants and innovators: financial inclusion and the ‘de-banking’ of the digital asset industry

ABSTRACT ‘De-banking’ refers to banks limiting or withdrawing banking services from perceived ‘high-risk’ clients. ‘High risk’ is not merely commercial risk relating to a client’s ability to pay. It also includes ‘non-commercial’ risks such as client dealings in illicit funds or activities. Debanking decisions might also be made on operational-cost grounds where continued servicing of a particular customer base becomes uneconomical. In Australia, the de-banking issue has impacted migrant communities. More recently, de-banking has impeded the ability of digital assets service providers. Under the guise of rigorous compliance legal standards, Australian banks have limited or even cut-off banking services to many Australian digital asset firms. As the financial gatekeepers to the Australian economy, Australian banks (already very protected from competitors) are undermining an industry that could potentially compete for market share. Examining strategies adopted in other jurisdictions, Australian policy makers should supplement the introduction of a licensing regime, as proposed by the Digital Assets (Market Regulation) Bill 2023 (Cth), with additional balanced measures in order to support innovation in the digital asset sector and maintain financial integrity.

Towards Sustainable Cloud Computing: Load Balancing with Nature-Inspired Meta-Heuristic Algorithms

Cloud computing is considered suitable for organizations thanks to its flexibility and the provision of digital services via the Internet. The cloud provides nearly limitless computing resources on demand without any upfront costs or long-term contracts, enabling organizations to meet their computing needs more economically. Furthermore, cloud computing provides higher security, scalability, and reliability levels than traditional computing solutions. The efficiency of the platform affects factors such as Quality of Service (QoS), congestion, lifetime, energy consumption, dependability, and scalability. Load balancing refers to managing traffic flow to spread it across several channels. Asymmetric network traffic results in increased traffic processing, more congestion on specific routes, and fewer packets delivered. The paper focuses on analyzing the use of the meta-optimization algorithm based on the principles of natural selection to solve the imbalance of loads in cloud systems. To sum up, it offers a detailed literature review on the essential meta-heuristic algorithms for load balancing in cloud computing. The study also assesses and analyses meta-heuristic algorithm performance in load balancing, as revealed by past studies, experiments, and case studies. Key performance indicators encompass response time, throughput, resource utilization, and scalability, and they are used to assess how these algorithms impact load balance efficiency.

Meningkatkan Daya Saing UMKM Lokal melalui Strategi Pemasaran Digital di Era Digital

This research explores the implementation of digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) in an increasingly competitive digital era. Through a descriptive approach, practical steps in adopting digital marketing strategies are identified, including creating responsive websites, strategically using social media, developing quality content, SEO optimization, and data-driven marketing. The challenges faced by MSMEs in implementing these strategies are also analyzed, along with tips and tricks to overcome them. Additionally, recommendations for the government and stakeholders are presented, including policies and programs that support MSMEs in digital marketing, as well as collaboration with digital platforms and service providers. In conclusion, with the right combination of strategies and continuous support, MSMEs can leverage the full potential of digital marketing to enhance their competitiveness and growth in the digital era.

Supervision and Control over the Operators of Essential Services, Digital Service Providers and Entities Providing Cybersecurity Services

Supervision and Control over the Operators of Essential Services, Digital Service Providers and Entities Providing Cybersecurity Services

The Utilisation of Information Technology in Increasing Reading Interest in the Library of Sekolah Tinggi Teologi Imanuel (SETITEL) Telukdalam

This study aims to determine the utilisation of information technology in increasing reading interest in the Library of Imanuel College (SETITEL) Telukdalam. The research method used is qualitative research. Data were collected using triangulation techniques, namely observation, interviews and documentation. Furthermore, the informants in this study were students of the Imanuel Theological College (SETITEL) Telukdalam with the characteristics of informants, namely 4th semester, 6th semester and 8th semester students totalling 6 people. The technique of taking informants using purposive sampling technique. The results of this study indicate that with the use of information technology in the Library of "SETITEL" Imanuel Telukdalam College, which plays an important role in supporting the management and planning of automated library development in order to improve the quality of library services effectively and efficiently, meet the information needs of the academic community and support the teaching and learning process, one of which is the OPAC service which can be used as a medium for finding the required information sources. In addition, with the existence of information technology as a strategy or effort to increase student interest in reading at the Imanuel Theological College (SETITEL) Telukdalam through the use of library services such as: special reading rooms, provision of digital services, interior design, exhibitions and provision of information retrieval systems or OPAC (Online public access catalog).

IMPLEMENTATION OF AES AND SHA-3 CRYPTOGRAPHY ALGORITHMS IN SECURING USER SENSITIVE DATA ON THE ARTESIAN WATER BILL PAYMENT TRANSACTION WEBSITE

Transacting online is something that is familiar to almost everyone in the digital era. The presence of digital transactions brings convenience in carrying out trading activities, but the use of the internet in creating easy transactions with several challenges in the form of hacking. In order to realize secure transactions, the level of protection on digital transaction service provider sites must be made as strong as possible to prevent digital attacks. Therefore, a protection system for user payment data on one of the transaction websites was created by applying the AES and SHA-3 cryptographic algorithm methods. The AES algorithm method was chosen because its implementation is not complicated but has proven its security, while SHA-3 is used to create unique keys from user passwords with the latest hash technology, so that the data encryption and decryption process becomes more protected because it uses the secret key of each user but not directly. The application of cryptographic algorithms will provide additional protection for the security of nominal user transaction data from cyber attacks so that the data. This research will produce a cryptography program flow with the Python programming language and examples of encryption and hash process results during program execution.

IMPLEMENTATION OF AES AND SHA-3 CRYPTOGRAPHY ALGORITHMS IN SECURING USER SENSITIVE DATA ON THE ARTESIAN WATER BILL PAYMENT TRANSACTION WEBSITE

Transacting online is something that is familiar to almost everyone in the digital era. The presence of digital transactions brings convenience in carrying out trading activities, but the use of the internet in creating easy transactions with several challenges in the form of hacking. In order to realize secure transactions, the level of protection on digital transaction service provider sites must be made as strong as possible to prevent digital attacks. Therefore, a protection system for user payment data on one of the transaction websites was created by applying the AES and SHA-3 cryptographic algorithm methods. The AES algorithm method was chosen because its implementation is not complicated but has proven its security, while SHA-3 is used to create unique keys from user passwords with the latest hash technology, so that the data encryption and decryption process becomes more protected because it uses the secret key of each user but not directly. The application of cryptographic algorithms will provide additional protection for the security of nominal user transaction data from cyber attacks so that the data. This research will produce a cryptography program flow with the Python programming language and examples of encryption and hash process results during program execution.

Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes

IMPACT Investigating two major digitalization projects in Germany, the authors conclude that to fully utilize the potential of digitalization, old processes should be replaced with newly-designed and optimized digital ones (displacement) instead of layering new digital tools on top of analogue ones. Digitalization should be an opportunity for public sector managers and policy-makers to adjust administrative processes and structures. To implement such changes, top-down approaches are expected to contribute more effectively than bottom-up approaches to the standardization of processes and outcomes. However, this may also create challenges regarding adaptation to local needs, acceptance, and the risk of resistance to change. To guarantee effective and efficient digitalization processes and locally matching, well-accepted solutions, policy-makers in multi-level contexts are advised to strive for a well-calibrated digitalization approach, potentially consolidating digitalization efforts. Bundling certain tasks related to the provision of digital services can help to reduce the pressure on the local level.

Double hedonic price-characteristics frontier estimation for IoT service providers in the industry 5.0 era: A nonconvex perspective accommodating ratios

The advent of advanced digital technologies, including the Internet of Things (IoT), image processing, artificial intelligence (AI), blockchain, robotics and cognitive computing that have been embedded in Industry 5.0, is considerably improving the sustainability, resilience, and human-centric performance of industrial organizations. Despite the increasing use of Industry 5.0 technologies in smart product platforming in industrial organizations, a critical issue remains how to assess the providers/suppliers of such technologies in highly competitive markets to fulfil personalized products and services. Following Lancaster's characteristics approach to consumer theory, in this study we contribute to assess digital technologies service providers in the Industry 5.0 era by focusing on both theoretical and empirical evidence inquiring about the convexity of conventional nonparametric frontier estimation methods. To do so, a nonparametric double frontier estimation of the hedonic price characteristics relation is developed from both the buyer's and seller's perspectives. Moreover, a separable directional distance function-based optimization model is developed for the efficiency estimation. Furthermore, a comparable estimation of the convex and nonconvex hedonic price function is proposed. We also explicitly test the impact of convexity in evaluating the efficiency of IoT service providers in the Industry 5.0 context. In this study, we also show that the hypothesis of convexity in assessing the efficiency of IoT service providers is rejected using the Li-test comparing entire densities in the case of the seller's perspective without ratio data. Differences are less pronounced for the buyer's perspective and in the case with ratio data.

The Legal Situation of Operators of Essential Services and Digital Service Providers in the Provisions of the Act of 5 July 2018 on the National Cybersecurity System

Abstract The Act of 5 July 2018 on the National Cybersecurity System and its accompanying executive regulations have introduced into Polish law the provisions of the Directive of the European Parliament and of the Council of 6 July 2016 concerning measures for a high common level of security of network and information systems across the Union (UE) 2016/1148. The fundamental reason for these regulations was to establish a coherent system to ensure the cyber security of the Republic of Poland with accordance to standards adopted for European Union Member States. This paper presents the legal situation of operators of essential services and digital service providers that was created by the provisions of the ANCS. The ANCS not only identifies operators of essential services, digital service providers, and their assigned obligations, but also addresses the competent authorities’ tasks of supervising, inspecting and imposing penalties within the cyber security system. The findings, assessments and conclusions presented here are based on the interpretation of the provisions of the ANCS and are supported by prominent claims of academic representatives. The analyses contained within this paper aim to show that despite the comprehensible and contemporary ratio legis – which falls within the framework of pursuing the state of digital safety – the provisions of the ANCS require adjustments that acknowledge the legal situation of operators of essential services and digital service providers.

ОПОДАТКУВАННЯ ЦИФРОВИХ ПОСЛУГ В УКРАЇНІ ТА СВІТІ

Introduction. The article investigates modern approaches to the taxation of digital services both in Ukraine and in the world. A general overview of existing taxation of digital services, as well as an analysis of the components of digital service taxation in different countries, helps to identify important trends and better understand the directions of further improvements in this area in order to adapt the domestic system of digital service taxation to EU regulations. Problem Statement. To study current aspects of regulation of digital service taxation in the context of international cooperation and OECD initiatives, in particular within OECD/G20 Inclusive Framework on Tax Base Erosion and Profit Avoidance (G20/BEPS). The purpose is to generalize the international practice of digital service taxation in terms of studying the possibilities of its approbation in the conditions of Ukraine and evaluating the efficiency of Ukrainian value-added tax on the Services Electronically Supplied by Non-Residents. Methods: General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The authors examine the main principles underlying digital service taxation, and also compare the taxation systems of digital and traditional business in terms of their compliance with the main principles of taxation, in particular the principle of neutrality, efficiency, fairness, simplicity, flexibility and the principle of gained benefits. The efficiency of the Ukrainian value-added tax on the Services Electronically Supplied by Non-Residents for the period of 2022 was analysed based on the c-efficiency indicator and an assessment of the tax gap, the results of which revealed potential for increasing the volume of its revenues to the budget. Conclusions. The expediency of expanding the VAT base by lowering the VAT registration threshold for non-resident providers of digital services, as well as imposition of VAT on a wider range of services has been substantiated.