Digital Service Providers Research Articles

The Digital Services Act and the Problem of Preventive Blocking of (Clearly) Illegal Content

The adoption of the long-awaited Digital Services Act (DSA) is undoubtedly one of the more significant successes related to the implementation of the ambitious EU Digital Strategy. In addition to important announcements that the new law will help to transform the next few years into Europe’s digital decade, an update of the liability framework for digital service providers also provided an opportunity for a broader reflection on the principles of building governance in cyberspace. Indeed, the notice and takedown model, which had been in place for more than two decades, had become progressively eroded, leading service providers to increasingly implement proactive content filtering mechanisms in an effort to reduce their business risk. The aim of this article is to explore those changes introduced by the DSA which affect the regulatory environment for the preventive blocking of unlawful online content. In this respect, relevant conclusions of the ECtHR and CJEU jurisprudence will also be presented, as well as reflections on the possibility and need for a more coherent EU strategy with respect to online content filtering. The analysis presented will focus on filtering mechanisms concerning mainly with what is referred to as clearly illegal content, as the fight against the dissemination of this type of speech, often qualified under the general heading of “hate speech”, is one of the priority tasks for public authorities with respect to building trust in digital services in the EU.

Determining Factors of E-Wallet Use Behavioral Intention: Application and Extension of The UTAUT Model

Technological developments are changing society's transaction patterns, both individual and corporate. Technology also has an important role with the emergence of new innovations in the financial sector which periodically replace the role of cash as a transaction tool with digital financial transactions. Digital financial transactions are increasingly in demand in the financial sector and have high potential to replace cash and become the most effective way to complete transactions quickly. Currently, the use of e-wallets based on non-cash transactions is growing due to the ease and practicality of transactions (starting from simple, time efficient, lots of promos offered, no need to go to the bank, and safe) offered by digital wallet service providers. This research aims to look at determining factors of e-wallet use behavioral intention: application and extension of the UTAUT model. The objects of this research were e-wallet service users in the city of Padang with a sample of 210 people. The sampling technique uses a nonprobability sampling method with a purposive sampling technique. The independent variables in this research are effort expectancy, perceived enjoyment, performance expectancy, then the dependent variable behavioral intention and the mediating variable satisfaction. The analysis method used is Partial Least Square (PLS). The research results found that effort expectancy has a positive and significant effect on behavioral intention. Performance expectancy Negative has no significant effect on behavioral intention. Effort expectancy has a positive and significant effect on satisfaction. Perceived enjoyment has a positive and significant effect on satisfaction. Performance expectancy Positive has no significant effect on satisfaction. Satisfaction has a positive and significant effect on behavioral intention. Perceived enjoyment has a positive and significant effect on effort expectancy. Perceived enjoyment has a positive and significant effect on performance expectancy. Effort expectancy has a positive and significant effect on behavioral intention with satisfaction as an intervening variable. Performance expectancy Positive has no significant effect on behavioral intention with satisfaction as an intervening variable

Penggunaan Mobile Payment Pada Mahasiswa Telkom University

This research aimed to analyze the effect of perceived usefulness, perceived ease of use, perceived trust, and perceived risk on the use of mobile payments by Telkom University students. The use of mobile payments is a method that can be used as an alternative to cash, checks, credit cards, and debit cards and can create new opportunities for payment methods. The population in this study was all Telkom University students. The sampling technique used is the probability sampling technique. The sample used was 282 respondents. Data was obtained through the distribution of questionnaires through Google Forms. The analytical method uses multiple linear regression analysis using SPSS version 26 software. The results show that perceived usefulness, perceived ease of use, perceived trust, and perceived risk have a positive effect on the use of mobile payments. The results of this study are expected to provide an overview for digital payment service providers to improve service quality in using mobile payments so that they can maintain user consistency, increase security so the user trust does not decrease, and pay attention to risks that may occurarticle.

Features of taxation of digital services in Ukraine and the EU: a comparative legal analysis

Introduction. This paper is devoted to a comparative legal analysis of digital services taxation systems in the European Union and Ukraine. In the modern conditions of the development of the e-commerce market, the question of revising the approaches to taxation of digital services is becoming more and more relevant. The purpose of the paper is to identify and compare the specifics of the legal problems of taxation of digital services and the mechanisms for solving them in the European Union and Ukraine. Results. The legal aspects and legal acts governing the taxation of digital services in both jurisdictions have been studied. Special attention is paid to the application of the concept of Digital Permanent Establishment (taxation based on digital presence), which is applied in the context of taxation of digital companies and their presence in countries where they do not have physical offices or branches. The authors highlighted the factors affecting the determination of the jurisdiction (country) for the provision of digital services: 1) the place of company registration; 2) physical presence; 3) location of the consumer; 4) value added tax rules and sales volume; 5) international agreements and tax treaties; 6) judicial practice; 7) rules of a specific industry. In the conclusions, the authors cite current trends and challenges related to digital taxation, and provide recommendations for the further development of these systems. Digital taxation is a topical issue for the EU and Ukraine. Both jurisdictions have implemented systems for taxing digital services through VAT. However, it is considered important to pay more attention to international coordination and improvement of tax regimes to support the development of the digital economy and entrepreneurship.

Consumers' Digital Wallet Adoption

This empirical study aims to examine what drives consumers' behavioral intention to adopt digital wallet by integrating task technology fit theory into UTAUT model. For this purpose, 700 samples were approached through emails, out of which 479 valid responses were solicited. To test and validate the proposed research model, CFA and SEM were performed using AMOS 20. The results of this study highlighted that task technology fit emerged as one of the significant factors among all factors included in the model with direct and indirect effect on behavioral intention. More interestingly, effort expectancy, hedonic motivation, and cost are found to be other significant predictors of consumers' digital wallet adoption. The outcomes of this study provide valuable insights for digital wallet service providers, system developers, and governments for their strategic decision to enhance the adoption of digital wallet in the upcoming digital era. This study contributes specifically in the area of digital wallet adoption and information system acceptance in general.

The UCTD 30 Years Later: Identifying and Blacklisting Unfair Terms in Digital Markets

Abstract Thirty years since it entered into force, the Unfair Contract Terms Directive (‘UCTD’) needs updating to address the challenges posed by digital services. This concerns in particular the fundamental research question of identifying new unfair terms of digital service providers (‘DSPs’) so that they can be included in a new blacklist. These challenges are central to the ongoing EC study named ‘Fitness Check of EU Consumer Law’ concerning the evolution of consumer law in the digital age, and promoting a fair and transparent environment for consumers in an ever-changing digital landscape. The article identifies digital-specific unfair terms used by DSPs and organises them into four main themes (i.e., digital services and contents, automation and personalisation, price & free services, and consumers’ data rights). It also discusses the methodological approaches adopted by institutions and researchers in detecting such types of unfair terms in digital environments. Finally, the article examines the possible regulatory options and, particularly, the possibility of establishing a new blacklist of digital-specific unfair terms and/or developing EC guidelines for fairness assessment under the UCTD.

A Study on Customer Satisfaction and Awareness on Digital Payment Systems at Kottayam District

Nowadays we can see that the tremendous growth in use of internet banking and mobile phone in India. Digital payment is a way of payment which is made through digital modes. In digital payments, payer and payee both use digital modes to send and receive money. India is moving forward on the way of the most significant digital revolution and digital payment system will be an important landmark in the regime of cashless economy in the coming years. Digital payment system is an electronic medium that allows consumers to make electronic commerce transactions for their purchase and also financial transactions. The development of the digital payment in India is anticipated to be driven by digital payment service providers, effective banking regulatory mechanism and experience of consumers and these are also growth enhancing factors for digital payment in India.

Assessing The Country’s Legal Framework for Taxing Digital Transactions: A Basis for Recommending Policy Measures

This study aims to assess the country’s legal framework for taxing digital transactions. Specifically, the extensiveness of which the provisions of the legal framework can implement the value of digital transactions to taxpayers. This study employs a qualitative method by reviewing and further analyzing relevant case studies, recent gap analysis, policies, and literature on taxing digital transactions, and conducting interviews with policy experts from the Bureau of Internal Revenue (BIR). Recent study recommends enhanced policy measures based on the findings on new digital technology and its possible interactions with both current and proposed tax policies, three (3) policies were recommended. First, optimizing existing authority to tax over online platforms. Second, to have a digital-ready tax administration. Finally, to have an expanded and continued investigation for enhancement and liability regarding these digital transactions. Findings include that the BIR doesn’t have enough systems to capture all revenue-generated digital service providers and is unable to track all revenue-generating digital platforms. The Philippines should continue improving taxing rights and administration pursuant to modern times. This study concluded that digital platforms can be designated as withholding agents, improve communication channels with these digital platforms and tie them up with BIR exclusively for data access, and finally, a centralized BIR portal where all digital service providers will be registered and monitored. This will be the tax platform for online transactions that is convenient and accessible for taxpayers and is deemed a highly resilient revenue generation and imposition of tax administration as time changes.

The role of municipal digital services in advancing rural resilience

Community resilience refers to collective efforts to help improve response and recovery for the entire community in response to disasters. Municipalities that provide information and services to residents through digital platforms have more options for meeting citizen needs during crises. In this study, we examine the provision of digital services by rural municipalities in Maine, USA during the COVID-19 pandemic. Building on an inventory of 100 municipal websites and interviews with 20 municipal officials, we assessed the prevalence of 20 digital services, associations between municipality characteristics and digital services, and factors that spur changes in digital services. We discovered that many rural communities use digital platforms, and provide digital information, digital transactions and opportunities for digital democracy. While we found positive associations between greater levels of digital services, larger community populations, and more representative forms of government, we learned that a range of technological and cultural barriers also determine the degree to which a municipality engages with and adapts their digital services. Our findings establish a link between municipal digital services and rural resilience, confirm prior trends observed in larger and more urban local governments, and encourage future work on relatively under-studied rural areas.

INVESTIGATING DRIVERS OF DIGITAL BANKING ADOPTION OF GEN Z IN INDONESIA

Despite the fact that digital banks are the most recent financial service that provides online banking services without direct contact with customers, they have yet to transform the whole financial sector. This study was done in a quantitative manner utilizing primary data to investigate drivers of digital banking adoption by Gen Z using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach. There was a total of 232 respondents participating in this study. The data was analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results show that social influence, facilitating conditions, hedonic motivations, perceived value, and habit positively influence the Gen Z’s behavioral intention to use the digital banks; while performance expectancy and effort expectancy show the opposite influence. Further, the behavioral intention also positively influences the Gen Z’s use behavior of digital banks. To promote digital bank customer commitment and satisfaction, digital banking service providers are suggested to increase the value of benefits outweighing the costs borne by users, as well as to improve service quality in terms of user friendliness.JEL: G40, O33.

Research on digital transformation strategy of the energy industry based on differential game under the dual-carbon background in China

Digital transformation of the energy industry is at the vanguard of promoting green and low-carbon development of energy, and the transformation and upgrading of the energy industry is a critical path to achieve the goal of “dual carbon.” The study takes energy enterprises, digital technology providers, and local governments in China as the research objects, then by constructing a three-party dynamic differential game model, four scenarios are considered respectively. The optimal digitization effort, digitization level, carbon emission reduction expectations, and optimal benefits of each subject are studied. The results show that: (1) Government subsidies function as an effective regulating mechanism, helping regulate the profit distribution of energy enterprises. With government subsidies, cost-sharing contracts can improve the profits of energy enterprises and digital service providers and enhance industry digitization and carbon emission reduction to some extent. (2) When there are government subsidies, the optimal digitalization efforts of energy enterprises and the optimal subsidy coefficient of government under the three decisions are independent of time. The extent to which subsidies improve system members' income is correlated to its game structure and status. (3) In the centralized decision-making state, digitalization level, product emission reduction, and total system profit are higher than in the decentralized decision-making state, which can better help the overall revenue system composed of energy enterprises, digital service providers, and local governments to achieve economic and environmental optimization at the same time and reach the Pareto optimal state. (4) With government subsidies and after the introduction of contracts, when certain conditions are met, the followers' optimal digital effort level, product emission reduction, digitization level, demand and profits of each member are all improved except for the leader's optimal effort level, Pareto improvement of profits of all participating members in the system is realized.

The age-based digital divide in an increasingly digital world: A focus group investigation during the COVID-19 pandemic

Background and objectivesPrevious research has identified numerous benefits of information and communication technology (ICT) on the well-being of older adults. However, it has been increasingly recognized that older adults do not necessarily catch up with the rapidly digitalized society, known as the ‘age-based digital divide’. The progress of digitalization has been accelerated during the COVID-19 pandemic, which may have widened the digital divide. This study aimed to gain a better understanding of their living experience and concerns about digital exclusion during the pandemic. The perceptions of older adults in Hong Kong, a highly digitalized, metropolitan city, towards the digital age and its impact on their daily living during the COVID-19 pandemic were explored. Research design and methodsWe conducted 12 focus group interviews with 77 community-dwelling older adults during the COVID-19 pandemic. Data were analyzed using thematic analysis, applying both organization, reduction, and refinement. ResultsFour themes were identified: 1) Diversified means to access community information; 2) Facilitated daily living through the usage of ICTs; 3) Concerns about age-related decline in function; and 4) Fear of digital exclusion and accelerated digitalization during the pandemic. The results indicate that ICT provided numerous benefits to the daily life of older adults, but our participants also expressed concerns about age-related losses and the fear of digital exclusion due to the ongoing digitalization of society. Discussion and implicationsOur findings indicated that older adults do not necessarily benefit from technological innovations, which are becoming more pervasive during the pandemic. To create age-friendly environments that cater to the needs of all members of society in the digital age, policymakers and service providers should provide diverse choices for older adults, rather than relying solely on one-size-fits-all technological solutions.

EFFECTIVENESS OF SOCIAL MEDIA MARKETING AND E-SERVICE QUALITY ON REPURCHASE INTENTION THROUGH BRAND LOYALTY

Purpose: This study aims to analyze and explain (1) determine the influence of Social Media Marketing on Brand Loyalty; (2) determine the effect of Social Media Marketing on Repurchase Intention; (3) determine the effect of E-Service Quality on Brand Loyalty; (4) determine the effect of E-Service Quality on Repurchase Intention; (5) determine the effect of Brand Loyalty on Repurchase Intention; (6) determine the influence, Social Media Marketing and e-Service Quality on Repurchase Intention through Brand Loyalty. 
 Design/methodology/approach: This study used a data collection method with questionnaires with a quantitative approach. The population that is the object of research is OVO application users, with as many as 165 respondents—analysis testing using SEM with Smart PLS software.
 Findings: Based on the analysis of the research results, the following conclusions were obtained, Social media marketing has a significant effect on brand loyalty, Social media marketing has a significant impact on repurchase intention, E-Service quality has a considerable effect on brand loyalty, E-service Quality does not have a significant impact on repurchase intention, Brand loyalty has a significant effect on repurchase intention, Social media marketing and electronic service quality has a significant impact on purchase intent through brand loyalty.
 Research limitations/implications: Because of the distribution of questionnaires through google forms, the results obtained are less in-depth; it is recommended that further research can add other variables and use more in-depth measuring devices so that results are close to the real thing.
 Practical implications: The results of this research can be used by digital wallet service providers to improve e-service quality further if they want to get loyal consumers and continue to use it repeatedly.
 Originality/value: This Paper is Original.
 Paper type: Research paper
 Keywords: Social Media Marketing, E-Service Quality, Brand Loyalty, Repurchase Intention.

Usability Testing Analysis on Digital Wallet Applications to Measure User Satisfaction

One of the issues that users of digital wallet apps often face is slow loading, which can cause frustration and disrupt the user experience. In addition, lack of app responsiveness due to server errors is also a complaint of users, which can lower their trust in the app. Another problem is the difficulty in the login process, which can make it difficult for users to access the application. From these problems, it is necessary to conduct a "usability testing analysis on digital wallets to measure user satisfaction." a study evaluates user satisfaction using ShopeePay, Dana, and Ovo as digital wallets. In this study, TCR is used as an indicator to measure the level of user satisfaction, and the variables considered are Attractiveness, Understandability, Learnability, and Operability. The results show that ShopeePay has the highest TCR of 78.77%, followed by Ovo at 77.32% and Dana at 75.58%. Attractiveness factors affect user satisfaction in ShopeePay, while in Dana, Learnability and Attractiveness factors influence. In Ovo, Operability and Attractiveness factors affect user satisfaction, while Understandability and Learnability have no significant effect. The findings from this study provide valuable insights for digital wallet service providers to optimize the factors that influence user satisfaction. This can help increase the acceptance and utilization of digital wallets in the growing market.

Gone in 60 Minutes: Distribution of Terrorist Content and Free Speech in the European Union

ABSTRACT The glorification of terrorist offenses and the dissemination of radical content in digital services pose a serious problem, which requires not only technical but also legal measures. It is therefore not surprising that legislatures, also in response to public expectations, are increasingly eager to implement new laws aimed at the removal of terrorist content. The result, however, is also a number of controversies concerning the proportionality of the measures taken – especially insofar as concerns the “flip-side” aspects of respect for freedom of speech and the creation of preventive censorship mechanisms. An example of such a measure, introduced by EU Regulation 2021/784, is the 1-hour data removal order. These orders, issued by national authorities, make it possible to oblige a digital service provider to delete online content almost immediately. The lack of prior judicial review and the short time to comply with the order are features that, on the one hand, ensure high effectiveness in removing illegal content, but on the other hand increase the risk of abuse of power. The aim of this paper is to discuss the doubts concerning the compliance of 1-hour removal orders with the EU model of fundamental rights protection. Against this background, conclusions will also be drawn from the analysis of similar German and French provisions. As a result, it will be possible to identify areas for improvement in the current legislation, which seems necessary to be taken into account in order for the EU’s actions to support public security objectives without creating the risk of a significant breach of fundamental rights.

Effects of behavioural intention on usage behaviour of digital wallet: the mediating role of perceived risk and moderating role of perceived service quality and perceived trust

In today's digital economy, digital wallets are becoming increasingly significant. Various factors influence digital wallet’s usage behaviour, e.g. consumer attitudes and views of digital wallets, the perceived benefits and hazards of using digital wallets, and the ease of use and reliability of digital wallet services. This study empirically examines the usage behaviour of digital wallets, with a particular focus on the role of perceived risk as a mediator and role of perceived trust and perceived service quality as moderators. This quantitative and primary data-based study used survey approach to collect data using structured questionnaires from 450 digital wallet users, and data were analyzed using PLS-SEM (Smart PLS 4.0). The findings show that behavioural intention positively and significantly impacts digital wallet usage behaviour, and perceived risk mediates the proposed relationship, while perceived trust and service quality showed strong moderating effects on the relationship between perceived risk and digital wallet usage behaviour. The study adds to the literature on digital wallet adoption and usage by emphasizing the complex relationship between behavioural intention, perceived risk, perceived trust, and perceived service quality. The findings can help digital wallet service providers to build successful strategies to increase its’ acceptance and usage.

IMPLEMENTATION OF THE PRINCIPLES OF ADMINISTRATIVE PROCEDURE IN THE PROVISION OF DIGITAL PUBLIC SERVICES: EU EXPERIENCE AND UKRAINIAN PRACTICE

The article is devoted to the implementation of the principles of administrative procedure in the provision of digital public services, focusing on the experience of EU countries and Ukrainian practice. The purpose of the study is to analyse the application of administrative procedural principles in the provision of digital public services, to assess the effectiveness of their implementation and to draw lessons for improving digital public services. The subject of the study is the search for ways to improve Ukrainian legislation on the administrative procedure of providing digital government services in accordance with the standards of EU countries. Methodology. The study uses general and special methods of scientific cognition. The method of analysis and synthesis makes it possible to analyse EU legislation and standards, national legislation, data from international official ratings, scientific publications, strategies and expert reviews in order to identify specific features of digital governance systems in EU countries. The comparative legal method makes it possible to see the main trends in the development of digital government initiatives, to outline the main directions and vectors of their implementation, and also to highlight the Ukrainian context of digital transformation and e-government initiatives with EU countries and. The systems method allows for a comprehensive study of the principles of administrative procedure, such as transparency, accessibility, efficiency and user-centredness, in the provision of digital public services in the context of digital governance. The comparative analysis method highlights the specifics of legal regulation of digital innovations in public administration in EU countries as well as in Estonia, Germany and Poland. Results. It has been established that EU countries have made significant progress in integrating the principles of administrative procedures into the provision of digital services, which has led to increased efficiency, user satisfaction and trust in public services. Ukrainian practice shows progress in aligning with these principles, with notable progress in expanding the availability of e-services and increasing automation. However, challenges remain in relation to ethical and legal frameworks, data protection and copyright issues in the use of digital technologies. This study contributes to the understanding of best practices in this area and offers practical recommendations for the further development of digital public services in Ukraine.

Digital assets and inheritance law: How to create fundamental principles of digital succession system?

Abstract Currently, there are no generally applicable legal regulations in the field of digital succession in the majority of legal orders. However, such legal provisions are needed because digital assets are getting more and more significant in the contemporary world. Entry into force of legal regulations in this area should be preceded by creation of legal theory of digital succession. Therefore, it is necessary to consider fundamental principles of digital asset inheritance system. The author of this work reviews current theoretical and practical approaches to the matters of digital succession. Considerations included in this work lead to answer to the question how to create fundamental principles of digital succession system. Furthermore, there are separate recommendations for legislators, end-users, digital service providers and judiciary in this work. Hence, this article seems not only theoretical but also practical.

Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21)

In this CFE Opinion Statement, submitted to the EU Institutions in June 2023, the CFE ECJ Task Force comments on the ECJ decision in Airbnb Ireland and Airbnb Payments UK (Case C-83/21), wherein the Court decided, inter alia, that it was compatible with the freedom to provide services for the Italian tax authorities to impose tax obligations on service providers offering their intermediation services regarding real estate located in Italy, including the obligation to collect and report data and to withhold tax on the intermediated payments. It held, however, that it was disproportionate to request that they appoint a tax representative resident in Italy.

Protecting the data of African agricultural producers: a review of national laws, compliance and perceptions

ABSTRACT With the rapid spread of digital tools that collect large amounts of data from agricultural producers across Africa, there is a growing need to strike a balance between data protection and use. To inform this debate, this article examines the level of and demand for the protection of data collected from African producers. To this end, the article presents a review of national personal data protection laws in Africa and assesses compliance of digital agricultural service providers with these laws. It also offers a first insight into perceptions on personal data protection among African agricultural producers. The analysis shows that data privacy regulations in Africa have been evolving, but several countries have yet to adopt related legislation. Existing laws generally reflect the basic elements of the 2014 African Union Convention on personal data protection, but often fall short on provisions of particular importance to digital service provision. Compliance with national data privacy laws among digital agricultural service providers is limited, highlighting enforcement challenges. Awareness of data protection issues is low among agricultural producers, as is the ability to control access to their data.