Pajak E-Commerce, Pemecahan dan Solusinya

Electronic or e-trade trading (English: Electronic Commerce, also e-commerce) is a spread, purchase, sales, marketing goods and services through an electronic system such as internet or television, www, or other computer networks. Ecommerce can involve electronic fund transfers, electronic data exchange, auto inventory management systems, and automatic data collection systems. The Information Technology industry sees this e-commerce activity as the application and application of e-business (e-business) related to commercial transactions, such as: electronic fund transfer, SCM (E-Marketing), e-marketing), online marketing, online transaction processing (online transaction processing), electronic data interchange / edi), etc.E-commerce is part of e-business, where e-business coverage is wider, not just a commerce but includes also co-entrance business partners, customer service, job vacancies etc. Seeing very fast developments of the e-commerce growth in the world including in Indonesia, it is necessary an effective strategy for the tax authority in the reacting. One of the things that need to be concern is this very rapid growth should be maintained so that there is no distortion as a result of taxation policy. During this time, the tax aspect in e-commerce has been the highlight of tax authorities in the world, especially whether there should be a new tax impression on this transaction and also how to align the existing tax rules with e-commerce development.Transactions through digital media or e-commerce in Indonesia need rebuilding from the side of the legislation (Cyberlaw) so that in the future do not miss the dispute in it runs. This happens because the difficulty of tracking the transactions used through the e-commerece is either B-to-B (business to business) or B-to-C (business to consumers). For example the relationship between the supplier with the factory, how the apparatus is to oversee the existence of transactions or not between the two through the e-commerce the solution of solving the problem is the government must take steps in solving the unstable internet infrastructure issues and frequent reliable transportation, the licensing procedure of customs to dedicate to the duty procedure from dawn to the negative trade for the other value to increase the efficacy to make the rules for the epimal services that are still under the regulations of the same bank as well as the public of the transactions of online transactions, plan and conduct the introduction of certification systems, a number of large players should be able to open the way of foreign investment, including doing some major plans for foreign investors, of course with clear regulations and the government must provide ease of rules for small and medium business to gain access to investors, and giving taxes to the company in the new company

Acceptance of e-Filing system among academicians in higher public education institution in Terengganu / Aniffarida Jusoh, Che Sakinah Ab Aziz, Nur Hafizah Aziz and Nur Izatul Asma’ Zulkepli

In information research, the study on user’s acceptance of information system has always been an interest when a new system is developed and implemented. An information system is developed to improve productivity and increase efficiency in an organization. Nowadays, in Malaysia the Electronic Government offered initiatives to launch in order to lead this country into the advance improved in the technologies which to provide service for the Malaysian. Under the Electronic Government Flagship Application there is Electronic E-filing (E-filing) that has been introduced in 2006 as one of the government services for the citizen to pay their tax annually. It is also hoped that the Malaysians able to adapt the technologies for their usage in daily works. It also will improve the information flows and processes within government to improve the speed and quality of policy development, coordination and enforcement. Therefore, this research is to bring up this e-filing topic on “Acceptance Level of E-filing among Academicians in Higher Public Education Institutions in Terengganu”. To measure the acceptance levels, the TAM model has been used to determine whether the acceptance of the system has lead to the usage of the system and subsequently helps to improve the citizen or even organization efficiency. Thus, one of the objectives of this research project is to investigate the level of e-filing acceptance. Other than that, it is to identify the factors that influence the academicians to accept the e-Filing system. Two hundred and forty-eight respondents which were the academicians in Politeknik Sultan Mizan Zainal Abidin and Universiti Teknologi MARA Terengganu had been chosen to go under the survey. Those were given two weeks to complete the questionnaires. The first 88 completed questions via the first round and an additional 119 completed survey has resulting in 207 completing the questionnaires. This is 83.46% of return rate. The result revealed that the respondent or academicians’ acceptance level of E-filing system is one of the new ways in making tax payment annually based on ease of use and usefulness of the system to the users. Since the Government introduced the E-filing as a medium for the tax payers and business, the process are being accepted and continued to use in the future. In addition, the academicians were also agreed that E-fling is ease and useful in doing the tax payment

Community Legal Protection and the Legal Position of Electronic Land Certificate in Land Registration Based on Notarial Assets

The electronic land certificate (e-certificate) policy is supported by the presence of the Regulation of the Minister of Agrarian Affairs and Spatial Land/Head of the National Land Agency Number 1 of 2021 concerning Electronic Certificates (Permen ATR / BPN 1-2021). In the future, everyone who makes a property transaction for the first time will no longer hold a physical certificate. Everything is digital for those who have paper certificates, the government is obliged to immediately switch to electronic. Including when the process of buying and selling property assets occurs. There are indeed concerns about the birth of this new policy. The public does not fully believe in the security of the digital world. Especially for land certificates. Many parents are still conventional, lagging behind technological developments. They still believe in maintaining physical land certificates. Efficient land registration, legal certainty and legal protection, reduce the number of disputes, conflicts and court cases regarding land and increase the value of registering property in order to improve the Ease of Doing Business (EoDB) ranking. The implementation of electronic land certificates will also be gradual considering the large number of land parcels in Indonesia. Then in accordance with the very diverse geographical conditions and the socio-economic conditions of a pluralistic society. Security can also be guaranteed because the entire information security process uses encryption technology such as cryptography by the National Cyber and Crypto Agency

Analysis of the Implementation of Digitalization of Registration and Issuance of Land Certificates: Agrarian Law Perspectives in Indonesia

For the community, land has a multidimensional meaning from an economic, political, cultural and transcendental perspective. The purpose of this research is to understand the land certificate as proof of rights and proof of ownership of land rights, to analyze the application of digitalization of registration and issuance of electronic land certificates in the perspective of agrarian law in Indonesia. The method in this research is to use a normative juridical approach, an approach that refers to the prevailing laws and regulations. The results show that land is one of the main problems in Indonesia to provide protection and guarantee legal certainty where the government issues a new policy, the Regulation of the Minister of Agrarian and Spatial Planning / Head of the National Land Agency of the Republic of Indonesia regarding Electronic Certificates (Peraruran Menteri or Permen ATR/BPN RI No.1 2021) which aims to realize the modernization of land services in order to improve the indicators of ease of doing business and public services to the community based on the optimization of the use of information and communication technology (ICT). However, these regulations must be based on aspects such as ideology, politics, economy, social, culture, law and human rights in the context of their creation and the conditions that allow them to be made in accordance with the constitution, the 1945 Constitution

Individual Companies as New Legal Entities in Law Number 11 of 2020 on Job Creation

The government, through Law Number 11 of 2020 on Job Creation encourages the ease of doing business for Micro and Small Business actors with the formation of individual corporate legal entities. This policy of forming a private company is a new breakthrough from the government and can be used as a stimulus to restore economic conditions. The establishment of this individual company is further regulated in Government Regulation Number 8 of 2021 on Company Authorized Capital and Registration of Establishment, Amendment and Disbanding of Companies that Meet the Criteria for Micro and Small Businesses. The type of research used is normative juridical. The data analysis was conducted in a descriptive qualitative manner. The results show that this individual company is a new legal entity created by the rolling of the Job Creation Law. Business actors who will register an individual company must meet the criteria for micro and small businesses as stipulated in the provisions of laws and regulations regarding micro and small businesses regulated in the Law Number 20 of 2008 on Micro, Small and Medium Enterprises. Various facilities are provided to business actors, such as registering individual companies by filling out electronic forms and not requiring a notary deed. Business actors are facilitated by the existing regulations in the management of the company because as the sole owner, the existence of financial reporting obligations makes it easier to monitor the company's financial governance which is useful, especially for access to capital loans to banks.</p

The impact of the business environment on the business creation process

New data from the 2008 World Bank Group Entrepreneurship Survey indicates a very strong and statistically significant relationship between entrepreneurship and a better business environment. Data for 100 countries on the number of total and newly registered corporations over an eight-year period (2000-2007) were collected directly from registrars of companies around the world. Data were also collected on the functioning and structure of business registries. Empirical evidence suggests that greater ease in starting a business and better governance are associated with increased entrepreneurial activity. After controlling for economic development (gross domestic product per capita), higher entrepreneurial activity is significantly associated with cheaper, more efficient business registration procedures and better governance. Although the degree of progress in the modernization of business registries varies greatly, countries usually have a common goal to evolve from a paper-based business registry to a one-stop, automated, web-enabled registry capable of delivering products and services online via transactions involving authenticated users and documents. Tests show that business registry modernization (often a component of broader private sector reforms) has a positive impact not only on the ease of creating a business, but also on new business registration. Overall, the data show that a quick, efficient, and cost-effective business registration process is critical for fostering formal sector entrepreneurship.E-Business,Competitiveness and Competition Policy,Business in Development,Business Environment,Governance Indicators

An Inquiry into the Competitiveness of Emerging Philippine Cities

This paper attempts to approximate the competitiveness of the country’s ten leading emerging urban centers: Angeles, Baguio, Cagayan de Oro, Davao City, General Santos, Iligan, Iloilo, San Fernando La Union, Tacloban and Zamboanga. The study uses both ranking and scoring methods to rate the cities in eight major drivers: cost competitiveness, human resources endowment, infrastructure, linkages with major urban centers and growth areas, quality of life, responsive of local government units and dynamism of local economy. It best serves as a policy and urban management tool for concerned local officials and leaders of various private sector groups in identifying the cities’ strength and areas of improvement. Insights on overall scores and rankings point to the importance of local leadership, emphasis on improving quality of lives in urban centers and the role of surrounding local and/or international growth formations in enhancing urban competitiveness. Any combination of these factors actually explains the high rankings garnered by General Santos City, Angeles City and Baguio.urban management, urbanization, competitiveness, urban development

Innovative public governance through cloud computing: Information privacy, business models and performance measurement challenges

Purpose: The purpose of this paper is to identify and analyze challenges and to discuss proposed solutions for innovative public governance through cloud computing. Innovative technologies, such as federation of services and cloud computing, can greatly contribute to the provision of e-government services, through scaleable and flexible systems. Furthermore, they can facilitate in reducing costs and overcoming public information segmentation. Nonetheless, when public agencies use these technologies, they encounter several associated organizational and technical changes, as well as significant challenges. Design/methodology/approach: We followed a multidisciplinary perspective (social, behavioral, business and technical) and conducted a conceptual analysis for analyzing the associated challenges. We conducted focus group interviews in two countries for evaluating the performance models that resulted from the conceptual analysis. Findings: This study identifies and analyzes several challenges that may emerge while adopting innovative technologies for public governance and e-government services. Furthermore, it presents suggested solutions deriving from the experience of designing a related platform for public governance, including issues of privacy requirements, proposed business models and key performance indicators for public services on cloud computing. Research limitations/implications: The challenges and solutions discussed are based on the experience gained by designing one platform. However, we rely on issues and challenges collected from four countries. Practical implications: The identification of challenges for innovative design of e-government services through a central portal in Europe and using service federation is expected to inform practitioners in different roles about significant changes across multiple levels that are implied and may accelerate the challenges' resolution. Originality/value: This is the first study that discusses from multiple perspectives and through empirical investigation the challenges to realize public governance through innovative technologies. The results emerge from an actual portal that will function at a European level. © Emerald Group Publishing Limited

COBRA framework to evaluate e-government services: A citizen-centric perspective

E-government services involve many stakeholders who have different objectives that can have an impact on success. Among these stakeholders, citizens are the primary stakeholders of government activities. Accordingly, their satisfaction plays an important role in e-government success. Although several models have been proposed to assess the success of e-government services through measuring users' satisfaction levels, they fail to provide a comprehensive evaluation model. This study provides an insight and critical analysis of the extant literature to identify the most critical factors and their manifested variables for user satisfaction in the provision of e-government services. The various manifested variables are then grouped into a new quantitative analysis framework consisting of four main constructs: cost; benefit; risk and opportunity (COBRA) by analogy to the well-known SWOT qualitative analysis framework. The COBRA measurement scale is developed, tested, refined and validated on a sample group of e-government service users in Turkey. A structured equation model is used to establish relationships among the identified constructs, associated variables and users' satisfaction. The results confirm that COBRA framework is a useful approach for evaluating the success of e-government services from citizens' perspective and it can be generalised to other perspectives and measurement contexts. Crown Copyright © 2014.PIAP-GA-2008-230658) from the European Union Framework Program and another grant (NPRP 09-1023-5-158) from the Qatar National Research Fund (amember of Qatar Foundation