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"Skripsi ini membahas tentang analisis penetapan kegiatan e-commerce sebagai suatu BUT di Indonesia sesuai dengan Undang-Undang No. 36 Tahun 2008 tentang Pajak Penghasilan yang sampai saat ini belum terdapat petunjuk pelaksanaan lebih lanjut mengenai kriteria dan pengenaan pajak atas enhasilan dari kegiatan e-commerce tersebut. Tujuan penulisan ini adalah untuk mengetahui bagaimana Menganalisis kriteria server dan atau website yang dapat dikatakan sebagai BUT di Indonesia dan menganalisis permasalahan apa saja yang timbul dalam penetapan e- commerce sebagai BUT di Indonesia. Penelitian ini adalah penelitian kualitatif deskriptif. Ketentuan pasal 2(5) huruf p UU PPh mengenai BUT E-commerce yang mengisyaratkan bahwa dedicated server sebagai suatu fixed place of business di Indonesia memiliki beberapa criteria yang sampai saat ini belum diatur dalam petunjuk pelaksanaan UU PPh, merujuk pada ketentuan yang terdapat dalam OECD Model dan terdapat permasalahan dalam penetapan server sebagai BUT di Indonesia, diantaranya adalah sistem administrasi perpajakan yang terdapat di Indonesia dan pengawasan yang masih sangat sulit untuk diselenggarakan di Indonesia mengingat kecanggihan teknologi di Indonesia masih terbatas oleh sistem.

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This study discusses the analysis of e-commerce activities are determined as a Permanent Establishment in Indonesia in accordance with Law No. 36 Year 2008 on Income Tax which, until now there has been no further guidelines regarding the criteria and the imposition of taxes on income from these e-commerce activities. The objective is to find out how to analyze the criteria and the server or website that can be said to be a Permanent establishment in Indonesia and analyze any problems that arise in the determination of e-commerce as a PE in Indonesia. This study is a descriptive qualitative research. The provisions of article 2 (5) Income Tax Act regarding the letter p PE on E-commerce which suggests that the dedicated server as a fixed place of business in Indonesia has several criteria, which until now has not been stipulated in the guidelines of the Income Tax Act, refers to the provision contained in the OECD model and there are problems in determining the server as a PE in Indonesia, including tax administration systems found in Indonesia and supervision is still very difficult to be held in Indonesia because of sophisticated technology in Indonesia is still limited by the system."

"The development of information technology has altered the way companies run their business. Internet has brought the world economy into new chapter which is popularly known as digital economics. International trade has shifted from conventional method to more rely on electronic commerce. Through the Internet media, business activities can be conducted from long distance and not requiring physical attendance which can reach all over the world. This condition has brought about problems for taxation authorities with regard to taxation on income from e-commerce business activities. Whether the concept of current permanent establishment (BUT) can accommodate e-commerce transaction, whether the rule of force-of-attraction can still accommodate the taxation on e-commerce transaction, whether the principle of separate entity and arm's length is still relevant in determining the amount of the business profit from e-commerce transaction. By studying the aspect of International taxation on the imposition ofincome tax on business profit issued by the Organization for Economic Cooperation and Development (OECD), and subsequently by analyzing Indonesian domestic provisions and conducting a comparative study on the US Internal Revenue Code, and also the provisions of the Agreement on Double Taxation Evasion between Indonesia and The USA, the conclusion can be drawn that the provisions of Law Number 7 Year 1983 on Income Tax as have been amended lastly by virtue of Law Number 17 Year 2000 have not fully accommodated the imposition of income tax on the business profit of e-commerce transaction. The Concept of permanent establishment (BUT) has not accommodated of e-commerce transactions which in reality do not require any fixed place of business, physical location, employees or personnel to run business activities and agencies. The rule of force-of-attraction has not been able to earn any revenues from Indonesian source obtained by the web server operated outside Indonesia or in the country of the domicile of the head office. The principle of separate entity and arm's length should be adjusted to facilitate the calculation of the business profit obtained by each web server.Based on the foregoing conclusion it is recommended that changes and adjustment be made to the provisions of international taxation in Law Number 7 Year 1983 on Income Tax as have been amended lastly by virtue of Law Number 17 Year 2000 on income tax from business profit so that it can accommodate imposition of tax on the business profit of e-commerce transaction."

"Perkembangan perdagangan secara elektronik e-commerce) di Indonesia, dewasa ini, sangat cepat. Pemerintah melihat adanya pergerakan potensi penerimaan pajak yang signifikan dari usaha konvensional ke e-commerce. Untuk mencegah adanya potensi penerimaan yang hilang maka pemerintah melakukan usaha untuk lebih memahami kegiatan e-commerce itu sendiri serta segala potensi perpajakan didalamnya, khususnya terkait dengan pengenaan Pajak Penghasilan (PPh) untuk usaha ini. Sayangnya, Undang-Undang tentang Pajak Penghasilan yang ada saat belum secara khusus mengatur mengenai besaran Pajak Penghasilan (PPh) untuk usaha e-commerce. Oleh karenanya, sebagai bagian dari usaha untuk lebih memahami kegiatan e-commerce itu, Direktorat Jenderal Pajak menerbitkan Surat Edaran Nomor SE-06/PJ/2015 tentang Pemotongan dan/atau Pemungutan Pajak Penghasilan atas Transaksi E-Commerce, yang memberikan acuan bagi para aparatur negara di bidang perpajakan untuk melaksanakan proses pengawasan usaha e-commerce sekaligus melakukan penggalian potensi terhadap kegiatan e-commerce. Meskipun Surat Edaran Nomor SE-06/PJ/2015 telah secara spesifik menjabarkan kegiatan-kegiatan yang dapat menjadi potensi untuk dapat dikenakan pajak penghasilan dalam usaha e-commerce, namun, sifat dari Surat Edaran ini adalah pengaturan internal saja. Penelitian ini sendiri merupakan penelitian yuridis-normatif sebagaimana mengacu kepada norma hukum yang terdapat di dalam peraturan perundang-undangan, sedangkan penelitian yang akan dilakukan memiliki tipe deskriptif-analitis atas data kualitatif, yaitu menggambarkan suatu gejala serta menganalisa gejala tersebut untuk memperoleh jawaban atau penyelesaian masalah dari gejala tersebut dan diuraikan secara sistematis. Dengan melihat fakta yang ada, seyogianya Pemerintah mampu membuat regulasi berupa peraturan perundang-undangan yang mengatur besaran pajak utamanya Pajak Penghasilan (PPh)-bagi usaha e-commerce di Indonesia.

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The development of electronic commerce (e-commerce) in Indonesia, today, is very fast. The government sees a potential movement of significant tax revenues from conventional businesses to e-commerce. To prevent the potential for lost revenue, the government has made an effort to better understand e-commerce activities themselves as well as all potential taxation in them, especially related to the imposition of Income Tax (PPh) for this business. Unfortunately, the Law on Income Tax is currently not specifically regulating the amount of Income Tax (PPh) for e-commerce businesses. Therefore, as part of an effort for get a better understanding about e-commerce activities, the Directorate General of Taxes issues Circular Letter No. SE-06 / PJ / 2015 about Withholding and/or Collection of Income Taxes on E-Commerce Transactions, which provides a reference for State Apparatus in the field of taxation to carry out the supervision process of e-commerce businesses while simultaneously exploring the potential of e-commerce activities. Although Circular Letter No. SE-06 / PJ / 2015 has specifically described activities that can be subject to income tax in e-commerce businesses, however, the nature of this Circular Letter is an internal arrangement only. This research itself is juridical-normative research as referring to legal norms contained in the laws and regulations, while the research to be conducted has a descriptive-analytical type of qualitative data that describing a symptom and analyzing the symptoms to obtain answers or problem solving of these symptoms and described systematically. By looking at the facts, the Government should be able to make regulations in the form of laws and regulations that regulate the amount of tax-mainly Income Tax (PPh)-for e-commerce businesses in Indonesia."

"Pertumbuhan ekonomi digital yang pesat menimbulkan permasalahan tersendiri bagi para penegak hukum persaingan usaha, yang membutuhkan strategi yang canggih untuk menangani posisi dominan di pasar. Skripsi ini menganalisis kerangka kerja peraturan dan mekanisme penegakan hukum yang mengatur penyalahgunaan posisi dominan di pasar digital di Indonesia dan Inggris dan Upaya KPPU dalam menangani kasus serupa di Indonesia. Skripsi ini disusun dengan menggunakan metode penelitian doktrinal. UU No. 5 tahun 1999 adalah undang-undang utama yang mengatur persaingan usaha di Indonesia, yang diimplementasikan oleh Komisi Pengawas Persaingan Usaha (KPPU). Namun demikian, kurangnya unit khusus pasar digital di KPPU menghambat kapasitasnya untuk menangani dinamika ekonomi digital yang rumit. Studi ini menekankan perlunya memiliki keahlian regulasi tertentu untuk menangani persaingan usaha di pasar digital secara efektif. Sebaliknya, strategi Inggris dinilai lebih efektif dikarenakan pendekatan proaktif dan terspesialisasi, yang didukung oleh Undang-Undang Persaingan Usaha 1998 dan diperkuat dengan pembentukan Unit Pasar Digital (DMU) di bawah Otoritas Persaingan Usaha dan Pasar (Competition and Markets Authority/CMA). Alat-alat analisis yang canggih dan inisiatif kolaborasi internasional yang dimiliki oleh DMU memperkuat kapasitas Inggris untuk secara efektif mengontrol perusahaan-perusahaan terkemuka di pasar digital. Skripsi ini mengkaji perbandingan regulasi dalam situasi nyata dengan menganalisis studi kasus Shopee di Indonesia dan Amazon di Inggris. Analisis tersebut menunjukkan bahwa meskipun kedua negara mengakui pentingnya pangsa pasar dan pengaruh ekonomi dalam menentukan dominasi, pendekatan Inggris yang mudah beradaptasi dan klasifikasi perilaku penyalahgunaan yang komprehensif menghadirkan kerangka kerja regulasi yang lebih tangguh. Skripsi ini mengusulkan agar Indonesia memperbaiki kerangka peraturannya dengan membentuk bagian khusus pasar digital di dalam KPPU dan mengimplementasikan alat analisis yang inovatif dan praktik kolaborasi internasional. Indonesia dapat meningkatkan kapasitasnya untuk mendorong persaingan usaha yang adil dalam ekonomi digital dan, sebagai hasilnya, meningkatkan kesejahteraan konsumen dan mendorong inovasi dengan mengambil pelajaran dari pengalaman Inggris. Temuan-temuan utama menyoroti pentingnya badan pengatur khusus dan pendekatan analitis yang canggih dalam mengatasi berbagai kesulitan yang ditimbulkan oleh posisi dominan di pasar digital. Analisis komparatif ini menawarkan wawasan yang berguna bagi para pembuat kebijakan dan regulator yang ingin menyeimbangkan antara kekuatan pasar dan persaingan dalam lingkungan digital yang berubah dengan cepat.

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The rapid growth of the digital economy poses its own problems for competition law enforcers, who need sophisticated strategies to deal with dominant positions in the market. This thesis analyses the regulatory framework and enforcement mechanisms governing abuse of dominant position in the digital market in Indonesia and the UK and KPPU's efforts in handling similar cases in Indonesia. This thesis is analysed using doctrinal research method. Law No. 5 of 1999 is the main law governing business competition in Indonesia, which is implemented by the Business Competition Supervisory Commission (KPPU). However, the lack of a specialised digital market unit at KPPU hampers its capacity to handle the complex dynamics of the digital economy. This study emphasises the need to have specific regulatory expertise to effectively address competition in the digital market. In contrast, the UK's strategy is considered more effective due to its proactive and specialised approach, which is underpinned by the Competition Act 1998 and reinforced by the establishment of a Digital Markets Unit (DMU) under the Competition and Markets Authority (CMA). The DMU's sophisticated analytical tools and international collaboration initiatives strengthen the UK's capacity to effectively control leading firms in the digital market. This thesis examines the comparison of the regulatory framework in real-life situations by analysing the case studies of Shopee in Indonesia and Amazon in the UK. The analysis shows that while both countries recognise the importance of market share and economic leverage in determining dominance, the UK's adaptable approach and comprehensive classification of abusive behaviour present a more robust regulatory framework. This thesis proposes that Indonesia improve its regulatory framework by establishing a dedicated digital market section within the KPPU and implementing innovative analytical tools and international collaboration practices. Indonesia can enhance its capacity to promote fair competition in the digital economy and, as a result, improve consumer welfare and encourage innovation by drawing lessons from the UK experience. Key findings highlight the importance of specialised regulatory bodies and sophisticated analytical approaches in addressing the difficulties posed by dominant positions in digital markets. This comparative analysis offers useful insights for policymakers and regulators seeking to strike a balance between market power and competition in a rapidly changing digital environment."

"Penelitian ini bermula dari fenomena UMKM yang menggunakan E-commerce serta sedang berkembang saat ini. Penelitian ini menguji pengaruh antara aspek pemasaran dan aspek operasi terhadap kinerja usaha pada UMKM di Indonesia. Penelitian ini juga menyelidiki peran E-commerce experience dan firm size dalam memoderasi hubungan antara dampak penggunaan E-commerce pada aspek operasi dan pemasaran terhadap kinerja UMKM di Indonesia. Penelitian ini menggunakan data survei sebanyak 120 responden yaitu UMKM yang menggunakan E-commerce di Indonesia. Teknik analisis data yang digunakan adalah regresi linear berganda untuk mengetahui pengaruh aspek operasi dan aspek pemasaran terhadap kinerja. Serta, untuk mengetahui peran moderat firm size dan E-commerce experience dengan menggunakan analisis regresi moderat. Hasil penelitian menunjukkan bahwa aspek operasi dan aspek pemasaran memberi pengaruh yang signifikan pada kinerja UMKM yang menggunakan Ecommerce. Sedangkan, firm size dan E-commerce experience dalam memoderasi aspek operasi dan aspek pemasaran terhadap kinerja, masing-masing menunjukkan hasil yang tidak berpengaruh secara signifikan.

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This study is initially from Indonesian SMEs which using E-commerce phenomenon. This study is to distinguish the impacts of E-commerce on marketing and operations aspects and investigate how these impacts have affected performance. This study also investigates moderating roles of firm size and Ecommerce experience between operations and marketing effect on business performance.

This study using survey data from 120 responses of Indonesian SMEs in adopting E-commerce. The analysis used a multiple linear regression to determine the effect of operations and marketing effect on performance. And verified the roles of size and E-commerce experience using moderated regression analysis.

The results show that operations and marketing aspects of E-commerce have strong impacts significantly on performance of SMEs while firm size and Ecommerce experience have no impact significantly between operations and marketing effect on business performances."

"Semakin ketatnya persaingan pada industri e-commerce menyebabkan perusahaan harus memiliki strategi yang inovatif untuk dapat memenangkan kompetisi ini. Salah satu strategi yang dapat diterapkan adalah dengan menerapkan customer relationship management (CRM). Penelitian ini bertujuan untuk mengindentifikasi pelanggan yang sudah ada pada salah satu perusahaan e-commerce di Indonesia. Identifikasi pelanggan dengan konsep CRM, yaitu customer lifetime value (CLV) merupakan salah satu pelaksanaan dari analytical CRM. Relational database management system digunakan untuk mendapatkan informasi mengenai pelanggan berdasarkan atribut yang dimiliki. Model Recency, Frequency, dan Monetary (RFM) dijadikan atribut untuk mensegmentasikan pelanggan dengan metode clustering k-means. Pemetaan customer value matrix juga digunakan untuk membantu dalam pembuatan program maintaining pelanggan sehingga dapat meningkatkan loyalitas pelanggan. Hasil dari penelitian ini berupa 9 segmen pelanggan dimana 3 diantara memiliki nilai CLV yang rendah dari semua model analisis. Selain itu, pelanggan yang paling menguntungkan bagi perusahaan adalah pelanggan pada segmen 6 dan 9 karena memiliki nilai CLV tinggi dan penilaian karakteristik lain yang paling baik. Untuk itu, kedua segmen tersebut merupakan pelanggan yang harus dijaga hubunganannya dengan perusahaan agar terciptanya profit.

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The increasing of competition in e-commerce industry forces the company to have an innovative strategy in order to lead this competition. One of these strategy which can be implemented is customer relationship management concept. In the implementation, the company needs to understand the target of customer based on behavior and characteristics in the transaction process. The study aims to identify the existing customer of e-commerce's company in Indonesia. Identifying customer is one of the activity in analytical CRM. Customer lifetime value is a concept of CRM to identify the customer loyalty. The used of the existing database can help in analyzing customer. Relational database management system approach is used to retrieve the information about RFM (recency, frequency, and monetary) atribut of each customer. RFM model is used as atribut to differentiate customer with clustering k-means method. Finally, mapping the customer's segment into customer value matrix is used to help in creating maintaining customer program in order to increase customer loyalty. Result from this study is 9 segments of customer where 3 clusters have the lowest CLV and another analysis model. Beside that, segment 6 and 9 have high CLV and high in another model of assessment. Both segments are the customer which have high loyalty. Company should maintain the relationship very well with those kind of customer"

"ABSTRAKPenelitian ini bertujuan untuk menguji bagimanakah pengaruh perceived user interface quality, perceived information quality, perceived security, perceived privacy dan contact interactivity terhadap customer satisfaction dan customer trust, serta bagaimana pengaruh customer satisfaction dan customer trust terhadap customer loyalty pada konsumen e-commerce di Indonesia. Data yang digunakan dalam penelitian ini adalah data primer yang didapat dari kuesioner. Dari hasil analisis ditemukan bahwa variabel perceived user interface quality, perceived security dan perceived privacy secara signifikan mempengaruhi customer satisfaction dan customer trust. Sedangkan perceived information quality dan contact interactivity tidak signifikan mempengaruhi customer satisfaction dan customer trust. Selain itu ditemukan juga bahwa customer satisfaction dan customer trust mempengaruhi loyalty

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ABSTRACT This study aims to examine how the effect of perceived user interface quality, perceived information quality, perceived security, perceived privacy and contact interactivity to customer satisfaction and customer trust. Also how the effect of customer satisfaction and customer trust to customer loyalty in Indonesia e-commerce industry. The data which has been used in this study is the primary data obtained from questionnaires. From the result of analysis which has been tested in the end we obtained finding perceived user interface quality, perceived security and perceived privacy have impact to customer satisfaction and customer loyalty. Meanwhile perceived information quality dan contact interactivity have no significant impact to customer satisfaction and customer trust. Also found that customer satisfaction and customer trust have positive influence to customer loyalty in Indonesia e-commerce industry. "

"Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan game atau gamifikasi di e-commerce terhadap purchase intention melalui sudut pandang Gen Z dan Milenial di Indonesia. Penelitian ini menggunakan pendekatan metode kuantitatif berupa single cross-sectional survey melalui kuesioner daring untuk menguji 11 hipotesis. Dengan menggunakan teknik judgment sampling. Peneliti mengumpulkan 303 responden yang memenuhi kriteria berupa masyarakat berdomisili di Indonesia yang tergolong dalam generasi milenial atau generasi Z, dan pernah menggunakan gamifikasi di e-commerce. Data yang telah dikumpulkan diolah dengan metode Structural Equation Modeling (SEM) menggunakan software SmartPLS. Hasil pengolahan data menunjukkan bahwa 11 hipotesis yang disusun telah terbukti secara signifikan, yaitu brand familiarity, hedonic value, utilitarian value, social value, dan less time/effort memiliki efek positif terhadap game use intention dan pada akhirnya mempengaruhi purchase intention melalui mediasi. Penemuan dari penelitian memberikan wawasan bagi manajemen perusahaan e-commerce di Indonesia untuk mengembangkan strategi pemasaran yang lebih efektif dengan memanfaatkan faktor brand familiarity, hedonic value, utilitarian value, social value, dan less time/effort dalam gamifikasi untuk meningkatkan purchase intention konsumen.

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This study aims to analyze the influence of game usage or gamification in e-commerce on purchase intention from the perspective of Gen Z and Millennials in Indonesia. The study uses a quantitative method approach in the form of a single cross-sectional survey using an online questionnaire to test 11 hypotheses. Using judgment sampling, researchers collected 303 respondents who met the criteria of being Indonesian citizens who belong to the millennial or Gen Z generation and have used gamification in e-commerce. The collected data was processed using the Structural Equation Modeling (SEM) method using SmartPLS software. The results of the data processing show that the 11 hypotheses that have been formulated have been proven to be significant, namely brand familiarity, hedonic value, utilitarian value, social value, and less time/effort have a positive effect on game use intention and ultimately influence purchase intention through mediation. The findings of this study provide insights for e-commerce company management in Indonesia to develop more effective marketing strategies by utilizing the factors of brand familiarity, hedonic value, utilitarian value, social value, and less time/effort in gamification to increase consumer purchase intention."

"Skripsi ini menganalisis fakta terkait posisi dominan yang ditimbulkan dari akuisisi Tokopedia oleh Tiktok menurut Hukum Persaingan Usaha di Indonesia serta akibat hukum terhadap posisi dominan dalam big data yang dimiliki Tiktok dalam pasar e-commerce menurut Hukum Persaingan Usaha di Indonesia. Skripsi ini disusun dengan menggunakan metode penelitian yuridis normatif, di mana data yang digunakan berasal perundang-undangan, artikel-artikel, beserta buku-buku. Pada faktanya, Tokopedia dan TikTok Shop tidak memenuhi kriteria batasan penguasaan pangsa pasar yang dimaksudkan oleh Pasal 25 ayat (2) Undang-Undang Nomor 5 Tahun 1999 sehingga dugaan penyalahgunaan posisi dominan tidak terbukti. Namun, TikTok diketahui menguasai penetrasi media sosial di Indonesia sebesar 73% yang menunjukkan bahwa TikTok mempunyai posisi dominan dalam pangsa pasar media sosial di Indonesia, walaupun tidak di dalam pangsa pasar e-commerce. Hal tersebut dapat dikaitkan dengan interaksi data dari media sosial TikTok dengan Tokopedia yang berada di bawah kendali TikTok. Interaksi ini dapat berakibat pada potensi penyalahgunaan dan penguasaan big data, di mana big data tersebut berkaitan erat dengan konsep fasilitas esensial (essential facility). Oleh sebab itu, TikTok memiliki potensi untuk memonopoli pasar dengan memanfaatkan fasilitas esensial berupa big data konsumen Indonesia yang dimilikinya. Agar hukum persaingan usaha yang diimplementasikan dapat relevan dengan teknologi yang semakin berkembang seiring berjalannya waktu, KPPU perlu mempertimbangkan pemanfaatan big data dalam menentukan posisi dominan sehingga persaingan usaha yang tidak sehat dapat dicegah.

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This thesis analyzes the facts related to the dominant position that resulted from the acquisition of Tokopedia by Tiktok according to Antitrust Law in Indonesia and the legal consequences of the dominant position in big data owned by Tiktok in the e-commerce market according to Antitrust Law in Indonesia. This thesis is prepared using a normative juridical research method, where the collected data comes from existing laws, articles, and books. In fact, Tokopedia and TikTok Shop do not meet the criteria for market share control limits defined by Article 25 paragraph (2) of Law Number 5 Year 1999 and therefore the presumption of abuse of dominant position is not proven. However, TikTok is known to control social media penetration in Indonesia by 73%, which shows that TikTok has a dominant position in the social media market share in Indonesia, although not in the e-commerce market share. This can be associated with the data interaction from TikTok's social media with Tokopedia, which is under TikTok's control. This interaction may lead to the potential of misuse and control of big data, where big data is closely related to the concept of essential facility. As a result, TikTok has the potential to monopolize the market by exploiting the essential facility of Indonesian consumers' big data. In order to make the implemented antitrust law relevant to the developing technology over time, KPPU needs to consider the utilization of big data in determining the dominant position thus unfair business competition can be prevented."