E-commerce Transactions Research Articles

Syarat Subjektif Sahnya Perjanjian Menurut Kitab Undang-Undang Hukum Perdata (KUH PERDATA) Dikaitkan Dengan Perjanjian E-Commerce

When we are dealing with e-commerce agreements, we have to remember that this kind of agreement is unknown in Indonesian Civil Code. The possible thing that might cross through our mind is the legal subjective requirements for this kind of agreement based on the Indonesian Civil Code in its relation to e-commerce agreement. These agreements are emerging as a result of information and technology development. Any people can enter into a business agreement through electronic communication media without face-to-face interactions. The aims of this writing are to identify the process of agreements in e-commerce transactions and to be able to identify the relation between the legal subjective requirements and e-commerce agreements entered by minor legal subject. The normative legal research is applied in this writing by using secondary data and legislation approach. There is “offer and acceptance” process in e-commerce 2 agreements found in this research and in term of e-commerce agreement abrogation, only parents or guardians could ask for abrogation to the judge if minor legal subject is willing to cancel the agreement. In other word, an e-commerce agreement will remain valid for both sides if there is no abrogation submitted by parents or guardians.

PENGARUH KEPERCAYAAN DAN E-WOM TERHADAP NIAT PEMBELIAN ONLINE SERTA PERAN DEMOGRAFI SEBAGAI PEMODERASI PEMBELIAN ONLINE

The Indonesian E-Commerce market, especially in the retail industry, is undergoing a phase of development, but behind the rapid growth of E-Commerce there are contradictory business issues related to online buying behavior. When internet usage is increasing in online shopping activities, a large number of prospective consumers actually decide to cancel at the final stage of completing online transactions, namely at the payment stage. The increase in the value of E-Commerce transactions was not followed by an increase in the ratio of online transaction settlement. The purpose of this research is to explain the effect of trust and Electronic Word of Mouth on online purchase intentions and online purchases, the mediating role of online purchase intentions, and the demographic moderation role on the effect of online purchase intentions on online purchases. Theories used as references are Theory of Planned Behavior (TPB) and Social cognitive theory. Respondents in this study were people of Denpasar City who had purchased fashion products online, in the past one month with a minimum age of 17 years, and had at least 1 purchase. Data analysis was performed using PLS (partial least square). The results of this study indicate that trust has a positive but not significant effect on online purchases and on online purchase intentions has a positive and significant effect, E-WOM has a positive and significant influence on the intention of online purchase and online purchase, intention to purchase online has a positive effect and significant to online purchases. Online purchase intention mediates perfectly the effect of trust in online purchases, while the partial influence is shown by online purchase intention in mediating the effect of E-WOM on online purchases, and demographics are not able to moderate the influence of online purchase intentions on online purchases.

DETERMINATION OF THE CONCEPT OF VIRTUAL PERMANENT ESTABLISHMENT IN ELECTRONIC TRANSACTIONS TO CREATE LEGAL CERTAINTY

This article is intended to analyze the following issues, the establishment of the concept of virtual Permanent Establishment (BUT) and the criteria required to create legal certainty in the collection of income tax on transactions via the Internet. Based on the research results, it is known that essentially e-commerce transactions are not visible (intangible). Through the definition of Article 2 paragraph (5) letter p, the Government attempts to "realize" the transaction into the real thing, so that it meets the criteria of BUT, as mentioned in the OECD in the form of "place of business". In fact, the Government in terms of determining the concept of virtual permanent establishment (BUT) and criteria required to create legal certainty in the collection of income tax on e-commerce transactions, still use the existing criteria in Article 2 paragraph (5) of Income Tax Law. However, the definition in Article 2 paragraph (5) letter p of Income Tax Law has not explained component "fixed" explicitly as required by the OECD, because it has not confirmed the limits of a certain time period, so that a server be "fixed."

New technologies in small business models: use of electric vehicles in last-mile delivery for fast-moving consumer goods

PurposeThe share of fast-moving consumer goods (FMCG) in e-commerce has increased, particularly after COVID-19, alongside the growing volume of e-commerce transactions. The increased number of orders necessitates the optimization of delivery operations. This situation has made using different technologies in last-mile delivery processes necessary. Currently, used electric vehicles (EVs) play a significant role in integrating these technologies into delivery operations. Adapting to new technologies emerges as a critical need for small enterprises to survive in the face of advancing technologies. In this context, the main purpose of this paper is to examine and identify attitudes of small businesses toward EVs’ usage in last-mile delivery for FMCG.Design/methodology/approachThe theoretical frameworks commonly used in studies investigating new technologies, namely the theory of planned behavior (TPB) and technology acceptance model (TAM) have been employed. The analysis of the study was conducted using partial least squares-structural equation modeling (PLS-SEM) and the Smart PLS software package.FindingsWhen examining the results of the study, a significant and positive relationship was found between compatibility and enjoyment with perceived usefulness. Furthermore, a significant and positive relationship was identified between attitude toward use, perceived behavioral control and perceived usefulness. Ultimately, a strong relationship was found between intention, which is a precursor to active usage and attitude. Based on the obtained data, it can be concluded that EVs can be actively used in last-mile delivery in the future.Originality/valueIn FMCG processes in Türkiye, EVs are limitedly used in last-mile delivery operations. However, there are very few studies on the use of EVs in FMCG. Therefore, it is expected that the current research will contribute to the literature by providing information on the factors that influence the acceptance of EV usage and their implications. The TAM and TPB models were used in the current study.

The Influence of Digital Marketing on Accounting Decisions: Implications and Challenges

Digital Marketing Digital marketing has become a key pillar of modern business strategy, changing the way companies interact with consumers and creating new opportunities. However, these developments also have significant ramifications in the realm of accounting decisions. This study aims to analyze the influence of digital marketing on accounting decision practices in the context of modern companies.This study uses qualitative and quantitative approaches to collect and analyze data. Data was obtained through a survey of marketing and accounting management from 15 companies in Boyolali Regency that adopted digital marketing strategies. The results of the study show that digital marketing has a significant impact on three main aspects of accounting decisions, namely revenue recognition, advertising spending, and valuation of digital assets. Revenue recognition becomes more complex due to variations in revenue recognition from e-commerce transactions, online promotions, and affiliate programs. Fluctuating advertising spending in a digital environment requires more adaptive methods of managing costs. Valuation of digital assets such as copyrights and websites faces challenges in assessing fair value which is more dynamic. The impact of digital marketing on accounting decisions creates challenges and opportunities as the business paradigm changes. This research provides important insights for companies in optimizing accounting decision making in the ever-evolving digital era.

Research the Impact of E-commerce on China's Economy

E-commerce has evolved as a generation of technology that provides consumers and industries with the belief to process transactions. While China has gone through a period of pandemic, China's GDP in e-commerce has been growing steadily. In the forecasting model, there is an upward trend in the top five industries in China. And the larger percentage of wholesale and retail industries represents their importance in the future. Therefore, this paper will investigate the impact of e-commerce on China's economy by building two linear regression models. In building the linear regression models to find the relationship, different control variables are selected from various aspects, such as labor force, natural population growth rate, number of employed people and the proportion of enterprises with e-commerce transaction activities, to study their effects on the relationship between e-commerce and China's GDP. Through the research analysis, it is found that e-commerce has a significant positive impact on the Chinese economy, and securing the per capita disposable income of the population helps to promote the development of e-commerce, thus better promoting China's economic development for the better. Finally, this paper gives suggestions from both enterprise and government levels. Enterprises should develop suitable business strategies to meet consumers needs better. On the one hand, the government should encourage residents to consume while protecting consumers' rights and interests. On the other hand, the government should encourage enterprises to innovate and make appropriate policies to help them develop better.

VAT and the Cross-Border Digital Economy in Africa: An Issue of Non-Compliance or Design?

Collecting VAT on cross-border e-commerce transactions has become a priority for states around the globe, including on the African continent. Following the international (OECD) guidelines, most countries require non-resident businesses to register in the state of consumption and remit the VAT on their B2C e-commerce supplies. While this may work in certain countries where the value of e-commerce is high, it is not the case in most African countries, where there is no real incentive for businesses to register and no real risk of sanctions in case of non-compliance. In this article, the author argues that mandatory registration of foreign businesses is hardly enforceable in developing economies, and that another approach might be needed for these countries.

E-Commerce Taxation Challenges and Opportunities: From Clicks to Conversions in Fast-Moving Consumer Goods

The modern world is becoming more and more technologically advanced, and people spend more time working, so there is no time left to do classic shopping in standard stores and supermarkets, but there are opportunities to purchase various goods and services online. This state of affairs is the reason why e-commerce has emerged and is actively developing. Today, e-commerce is no longer just online sales, but a complete system of doing business without classic offices and conservative stores. In recent years, e-commerce has been actively promoted in the service sector, including financial services. Such active development of this area leads to the need to pay special attention to the taxation of transactions involving the electronic sale of goods and services. With this in mind, the purpose of the article is to determine the specifics of the development and peculiarities of taxation of e-commerce transactions. As a result of the study and achievement of the objective of the work, the author has obtained a result which indicates that, in general, e-commerce transactions are taxed under standard taxation schemes, although there are peculiarities of accounting for electronic money and taking into account the fact of transfer of ownership of the product. In general, it is proved that e-commerce has great prospects and will gain more and more market shares of goods and services for various purposes.

Reviewing the Legal Framework Applicable to Cross-border E-commerce Transactions in Brazil

E-commerce transactions increased substantially over the past three years, including the cross-border movement of goods that were acquired using the internet. From the customs legislation point of view, such new reality means a huge volume of import transactions of goods using the post or courier companies, having individuals as importers, and which values are quite low if compared to ordinary importations made by companies. The flood of small packs not only clogged the old logistic system involved in this kind of transaction but also evidenced the failure of the current legal framework. On top of this issue, local producers argue that products acquired from the generically called ‘Asian e-commerce marketplaces’ are artificially cheaper, and they claim for controls, restrictions, and more equal conditions in terms of tax treatment. The debate pointed out above is global by nature, and it is a hot topic in Brazil. The goal of this paper is to present the political debate regarding e-commerce cross-border transactions, and the recent developments in terms of the legal framework, challenges, and opportunities.Isabelle Ruiz Guero* Brazil, International Trade, customs, cross-border transactions, postal and courier imports, e-commerce, tax reform

Analisis maqashid dan maslahah transaksi e-commerce di Indonesia

This study aims to analyze the relevance and implications of Maqashid Syariah and Muamalah in e-commerce transactions in Indonesia. The aim of this study is to understand how the principles of Maqashid Sharia and Muamalah can be applied in the context of e-commerce transactions, as well as to identify the benefits and challenges that arise in applying those principles. This research method uses a qualitative approach by conducting a literature review involving the study of scientific literature, official documents, and practice guidelines related to e-commerce and Islamic economics. Qualitative analysis was conducted to explore and understand the implications of Maqashid Sharia and Muamalah principles in e-commerce transactions in Indonesia. The results showed that Maqashid Syariah and Muamalah have significant relevance in the context of e-commerce in Indonesia. The application of these principles can ensure halal in transactions, maintain fairness, protect consumers, and create a business environment with integrity. However, there are challenges in implementing these principles, including a lack of awareness and understanding of the principles of Islamic economics, differences in interpretation, and limitations in monitoring and enforcing the rules. Therefore, collaborative efforts are needed between the government, business actors, and related institutions to increase understanding, develop codes of practice, and increase supervision in e-commerce transactions in accordance with Maqashid Syariah and Muamalah.

Analysis of The Influence of Service Quality on Customer Satisfaction and Its Impact on Reuse Intention of Mobile Banking Payment in E-Commerce Transactions

This study intends to determine how consumer satisfaction with mobile banking services affects repurchase interest. Customers of Jabodetabek who utilize mobile banking make up the study's sample. Purposive sampling was used in this investigation, and a non-probability sample of 100 participants was used. Questionnaires will be used by researchers to collect data. The structural equation method of partial least squares, or SEM-PLS, is employed in this study. Higher-order formative and lower-order reflecting constructs were utilised in this study. According to the study's findings, the level of mobile banking services directly affects repurchase interest. The effectiveness of mobile banking services directly affects how satisfied customers are. Repurchase interest is directly influenced by customer satisfaction. Customer satisfaction has an indirect impact on repurchase interest through the quality of mobile banking services. Customer interest in repurchasing mobile applications for e-commerce payment services is influenced by service quality. Customers will be satisfied with good service quality in mobile applications, particularly in e-commerce payment services. It has been demonstrated that the positive indirect effect of mobile banking services is moderated by customers' satisfaction with e-commerce payment services provided by mobile banking.

Blockchain technology in the formation mechanism and strategy of brand trust in liquor e-commerce

Abstract This paper firstly constructs a theoretical framework of a liquor e-commerce platform based on blockchain technology, analyzes the influence factors of brand trust, and discusses the influence mechanism of blockchain technology on liquor brand trust. Secondly, in the three-party trust degree calculation section, a blockchain-based method for calculating the three-party trust degree for an e-commerce platform is proposed. Finally, an evolutionary game model of the three parties involved in e-commerce transactions is constructed, and evolutionary stabilization strategies are explored before and after the introduction of blockchain. The results show that before the introduction of blockchain technology, the evolutionary stability point of the system was (0, 0, 1). After the introduction of blockchain technology, the trust power of merchants’ liquor brands is improved, and the evolutionary stability results of the three-party evolutionary game system eventually converge to (1, 1, 1). This study has some guiding significance for promoting the development of liquor e-commerce platforms and improving brand trust.

Assessing the E-Commerce Consumer Protection Mechanisms for Fostering Digital Economic Advancement in India through the WPM Method

The rapid proliferation of e-commerce has revolutionized consumer transactions and economic growth in India. This paper delves into the pivotal role of legal consumer protection systems in fostering digital economic growth within the Indian e-commerce landscape, utilizing the Web Performance Monitoring (WPM) method as a foundational framework. The surge in online transactions has necessitated robust mechanisms to safeguard consumers' rights and in still trust in digital marketplaces. The study begins by elucidating the multifaceted challenges faced by Indian consumers in e-commerce transactions, ranging from deceptive advertising practices and counterfeit products to privacy breaches and unfair contract terms. Subsequently, it highlights the indispensable role of effective legal frameworks in addressing these challenges and facilitating seamless digital economic growth. The Web Performance Monitoring (WPM) method is introduced as an innovative approach to assess and enhance the efficacy of consumer protection systems in the digital realm. By analysing real-time data on website performance, transaction security, and dispute resolution mechanisms, the WPM method enables policymakers and stakeholders to identify gaps, optimize processes, and ensure a favourable environment for both consumers and businesses. Drawing on empirical research and case studies, this paper demonstrates the tangible impact of robust consumer protection measures on boosting consumer confidence, encouraging cross-border transactions, and nurturing a conducive ecosystem for digital economic expansion. Furthermore, it emphasizes the need for continuous adaptation and evolution of legal frameworks to keep pace with the dynamic nature of e-commerce. this study underscores the imperative of establishing and fortifying Enhancing consumer protection mechanisms within the realm of e-commerce has the potential to drive digital economic advancement in India. The integration of the Web Performance Monitoring method offers a strategic pathway to continually enhance consumer safeguards, foster trust, and drive sustainable progress in the evolving landscape of online commerce. The alternatives are Self-Regulation by E-Commerce Platforms (A1), Consumer Ombudsman System (A2), Statutory Warranty Requirements (A3), Online Dispute Resolution (ODR) Mechanism (A4), Mandatory Product Liability Insurance (A5), Transparent Return and Refund Policies (A6), Cross-Border Consumer Protection Cooperation (A7) and Digital Signature Authentication (A8). The evaluation parameters are Effectiveness of Dispute Resolution (C1), Consumer Trust and Confidence (C2), Reduction in Fraudulent Transactions (C3), Implementation Cost (C4), Legal Complexity (C5), and Adaptability to Emerging Technologies (C6). The Legal Consumer Protection Systemsresult of Digital Signature Authentication is got first rank and Cross-Border Consumer Protection Cooperation is got lowest rank.

The influence of consumer perception on purchase intention: Evidence from cross-border E-commerce platforms

In the context of the continuous development of Internet technology and international logistics, the impact of cross-border e-commerce is expanding. Cross-border e-commerce transactions are characterized by a wide variety of products, low prices, and short procurement times. As a result, consumers are increasingly intention to shop on cross-border e-commerce platforms. The number of consumers placing orders is also increasing. Simultaneously, consumer perception, trust and attitude play crucial roles in influencing consumers' shopping behavior on cross-border e-commerce platforms. This study employs structural equation and intermediary effect analysis to explore the mechanism through which various factors influence consumers' purchase intention. The authors examine the relationship between five components: consumer perception, trust, attitude, and purchase intention. The findings reveal the following: (1) The improvement of consumers' perceived value and subjective display intention positively influences their purchase intention. Conversely, a decrease in these factors hampers consumers' intention to buy. (2) When the level of shopping risk increases, consumers' purchase intention tends to decrease. Conversely, when the risk of shopping is reduced, consumers' intention to buy shows an increase. (3) Consumer trust and attitude play a significant mediating role in the relationship between independent variables and dependent variables. This study lays an important theoretical foundation for future research in this field. It expands the application scenarios of related research methods. Additionally, the conclusions of this study provide valuable references for managers of cross-border e-commerce enterprises in making informed management decisions.

Analysis of the Effectiveness of Income Tax Policy on Trade Transactions via Electronic Systems (E-Commerce) in Efforts to Increase Tax Revenue in 2018-2020 (Case Study at KPP Pratama Jakarta Jatinegara)

According to the Association of Indonesian Internet Service Providers (APJII) in 2019-2020 internet users in Indonesia were 196.71 million people out of a total population of 266.91 million or 73.7% of the total. Along with the soaring use of the internet in Indonesia, this has created an opportunity for many people to do business through the internet (e commerce). This study aims to analyze the effectiveness of income tax policies on trade transactions through electronic systems (e-commerce), along with the inhibiting and driving factors in increasing tax revenues. The author uses the theory of Martani and Lubis (2009:55) quoted in the journal Journal of Governance vol.1. no. 2. 2021. This study uses a qualitative approach with a descriptive method. The data collection techniques used are interview, observation, and documentation methods. From the results of this study, the increase in income tax revenue on trade through electronic systems (e-commerce) cannot be said to be effective. In the realization of e-commerce tax revenue has not been realized optimally. Because not everyone understands the tax on e-commerce transactions and there is no stipulation of a mechanism from several merchants to register, this makes the data not optimally detected. This happens because the data for online business actors is incomplete, the lack of socialization provided, lack of awareness, lack of legal clarity, and efforts that can be made are to be able to carry out socialization on an ongoing basis through online and offline, collaborate with relevant stakeholders in encouraging taxpayers make a TIN, and build awareness in the scope of taxes on e-commerce transaction.

A Review of the Influence of Other Customers Cues on Customers’ Engagement Intention in the Live Streaming E-Commerce Situation

Compared with traditional e-commerce, "live streaming + e-commerce" is highly popular because of because of its obvious advantages such as timeliness, sociability, conciseness and entertainment. Live streaming has become one of the main ways for people to shop, and has also become a standard marketing channel for brand merchants. Flow and retention are the ceiling that determines the transaction of live e-commerce, and a comprehensive consideration of the customer's engagement intention in both transactional and non-transactional forms is necessary. According to the theory of servicescape, other customers are important social cues in the servicescape, which affect the customer's behavioral intention. Therefore, this paper focuses on the impact of other customer cues on customers' engagement intention in the live streaming e-commerce situation, systematically reviews the research on the concepts, classifications, and influencing factors of other customer cues and customers' engagement intention, classifies other customer cues into the three dimensions of usefulness, interactivity, and visibility, analyzes their impact on the two types of customers' engagement intention, and concludes with an outlook of the future development trend.

Emerging Trends Of E-Commerce In India

The term “ecommerce” refers to businesses and individuals that purchase and sell products and services online. E-commerce may be done on computers, tablets, cell phones, and other smart devices, and it operates in a variety of market categories. E-commerce transactions make almost every good or service conceivable accessible, including books, music, airline tickets, and financial services like stock trading and online banking. It is seen as a particularly disruptive technology as a result. Ecommerce may be thought of like a digital version of mail-order catalog shopping. Also called online commerce, ecommerce is the transaction between a buyer and a seller that leverages technology. This paper study & analysis the recent trends in e commerce, opportunities and challenges in the field of ecommerce. The worldwide revenue of ecommerce amounted to more than 3.53 trillion USD. It is projected to grow all the way to 6.54 trillion by the end of 2023. These numbers speak for themselves about the growth of the global ecommerce.

Implementation of Value Added Tax Policy On E-Commerce Transactions in Bekasi City (Case Study of the West Bekasi Pratama Tax Service Office)

This study aims to analyze how the implementation of the Value Added Tax policy for e-commerce transactions in Bekasi City, as well as to analyze the obstacles and efforts related to the implementation of this Value Added Tax policy. The data analysis method in this paper uses a qualitative approach with the specificity of descriptive theory used to support the successful implementation of Georges Charles Edward III's theory which consists of 4 indicators, (1) Communication, (2) Resources, (3) Disposition, (4) Bureaucratic Structure. There are obstacles in the implementation of the Value Added Tax policy on e-commerce transactions in Bekasi. The address of the Taxpayer is invalid, the Taxpayer who has moved address but the NPWP has not been changed, the letter from the Tax Service Office does not reach the Taxpayer, and the lack of understanding of taxation . The results of this study was that there was an obligation to pay Value Added Tax on e-commerce transactions, because basically an e-commerce transaction is not different from convetional transaction only there is distinguishing trade mechanism. So there is necessary adtments to several parties and co-operation.

Navigating Criminal Responsibility in the Digital Marketplace: Implications of Network-Neutral Help Behavior and Beyond-5G Networks in E-Commerce Transactions

Navigating Criminal Responsibility in the Digital Marketplace: Implications of Network-Neutral Help Behavior and Beyond-5G Networks in E-Commerce Transactions

E-Commerce: An Empirical Study

E-commerce or electronic commerce is the buying and selling of goods or services on the internet. It encompasses a wide variety of data, systems and tools for online buyers and sellers, including mobile shopping and online payment encryption. Most businesses with an online presence use an online store and platform to conduct e-commerce marketing and sales activities and to oversee logistics and fulfillment. Global retail e-commerce sales are expected to surpass US$5 trillion for the first time, accounting for more than a fifth of overall retail sales, and by 2025, total spending will exceed US$7 trillion, despite slowing growth. E-commerce also known as e-business or electronic business, is simply the sale and purchase of services and goods over an electronic medium, like the Internet. It also involves electronically transferring data and funds between two or more parties. E-commerce started way back in the 1960s when organizations began to use electronic data interchange. Today, e-commerce has become an integral part of everyday life. Accessibility to an e-commerce platform is not a privilege but rather a necessity for people, particularly those from urban areas. Due to the fast adoption of internet-enabled devices like smartphones and tablets, there has been an unparalleled growth in e-commerce. The growth of e-commerce volumes in India is attracting the attention of players around the globe. The present study is descriptive in nature and is based on secondary data. The study found that e-commerce sites run quickly, determined by computer and bandwidth considerations on both consumer device and e-commerce site. The study also found that an e-commerce transaction can comprise of a few clicks and take less than few minutes.