Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta

This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits. Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.

How to Become Technology-Based Entrepreneur

This study aims to describe the millennial generation to become online entrepreneurs, where the problem in this generation is a high level of consumption. Therefore, this generation must be more observant to see business opportunities in popular activities on social media, especially Instagram and utilize social networking as a market business. This research used a descriptive method and interviews to describe the ease of access to social media, the level of consumptive achievement in the millennial generation, and the widespread use of social media for the business market. The results of this study are the use of social media and more critical to see business opportunities by utilizing social networks that can meet our own needs and invest in small businesses. It can be seen from the many new business-based accounts used by Millennials on social media. It can be concluded, that social networking has the best interaction between business owners with consumers and potential customers. Besides, the smart and productive use of the internet can benefit business owners

Comparison on Understanding of Facebook’s Live Streams According to Shariah Principles for Thai, Malaysian and Indonesian Online Entrepreneurs

The fast growth of digital marketing, social media live stream is one of the provided tools for business competitive such as Facebook, Line, and Instagram. In today’s Islamic business is still very much less presented a clear understanding about Shariah principles. Since adoption trend on Facebook’s live stream has exponentially increased and become the main issue on digital marketing for Muslim communities. This research aims to study and compare a clear understanding of Facebook’s live streaming according to Shariah principal for Thai, Malaysian, and Indonesian. This qualitative research used interview form. We primarily focus on online entrepreneurs based on in-depth interview. Data were collected from 6 key informants from Thailand, Malaysia, and Indonesia. These qualitative data was proposed and analyzed using content analysis. Results indicated that: 1) they are mostly less concern with Shariah principles for online marketing because quickly diffusion on today’s technologies. They are just only to gain high profit of the worldwide market size from national and international targets. 2) the lack of understanding Islamic Shariah as adapted principle, where it is applied to conceptual business model for Facebook’s live stream in practical. As a result, the streamers unaware the relative impact to online consumers. 3) In particular, the streamers have a significant relationship to online consumers. They are mainly tended attracting only towards live stream advertisements. Future study is actively to encourage Islamic organization to build a framework or platform to train a new entrepreneur on digital marketing for Facebook’s live stream. Additionally, it also can provide the reliable information to the best support for their enterprise

The Essentials and Challenges of Online Business Among Bumiputera SME Entrepreneurs in Malaysia

The e-commerce trend has increasingly grown in Malaysia. The revenue for e-commerce platforms in 2019 is USD3.7 billion with more than 20 million users. There were various calls from the ministries for Malaysian to take up e-commerce as it is progressively contributing to the country’s GDP. Bumiputera entrepreneurs have been demanded to play active roles in e-commerce, however their participation and performance are in an alarming state. Therefore, this paper aims to identify the challenges faced, examine the awareness of the existing business support and identify support and assistance which can be implemented to address the issues faced by Bumiputera SME online entrepreneurs. The research was done using survey format. Questionnaire was distributed via online survey. The population is the online entrepreneurs from Malaysian Internet Entrepreneurs Association (PUIM). 493 respondents participated in this study. Findings show that the main challenges were the lack of access to financial assistance and lack of knowledge to conduct market study. While the training needed are Facebook Ads and Business Coaching. Research also shows that the higher the level of education, the lesser the constraints experienced and the greater the level of confidence in business success. Finally, several improvements and suggestions have been proposed.

Emotional Intelligence on Career Satisfaction

Emotional intelligence (EI) describes the ability, capacity, skill, or self-perceived ability to identify, assess, and manage the emotions of one’s self, of others, and of groups. People who possess a high degree of EI know themselves very well and are also able to sense the emotions of others. They are affable, resilient, and optimistic. There are positive associations between EI and career satisfaction (CS). For example, the literature showed satisfaction with work has demonstrated a considerable impact on success in life and in overall psychological wellbeing. Controlling our emotions and expressing it adequately can make a difference in business. Therefore, this paper reviews the influence of EI on CS. Data were collected using a questionnaire conducted on online entrepreneurs. The data were analyzed using SPSS Version 23 and Structural Equation Modeling (SmartPLS).

Relevant Factors for Success as an Online Entrepreneur in Thailand

This research aims to study the success factors of an online entrepreneur. With the recent rapid growth of the online market for different goods and services, the need to investigate the business strategy of online entrepreneurs in specific markets such as in Thailand and extract relevant success factors is dire. The researcher collected data by using a seven-point Likert-type scale that measured the responses of 180 online businesses in Bangkok, Thailand. The study used Structural Equation Modeling (SEM) and Statistical Package for the Social Sciences (SPSS) for statistical analysis. The results indicated that the thirteen most relevant factors related to an online entrepreneur are ACO, EOU, government support, networking, risk-taking propensity, reliability, AFF, BIM, logistics and transportation, product quality, product price, advertising on social media and staff and employee.

Precarious Work Behaviour on Career Satisfaction

The development of information technology, along with globalisation,has changed today’s workplace. The impact of dramatic changes intechnology as well as globalisation has led to an increase in precariouswork behaviour. There are positive associations between precarious workbehaviour and career satisfaction. The literature showed satisfactionwith work had exhibited an impressive effect on more worldwide regions,for example, satisfaction with a career. Therefore, this paper reviews theliterature on precarious work behaviour on career satisfaction. Data werecollected using a questionnaire conducted on online entrepreneurs. Thedata were analysed using Structural Equation Modelling (SmartPLS) toassess the respondents. Results show that precarious work behaviour hasa positive influence on career satisfaction. The findings have implicationsfor increasing our understanding of precarious work behaviour on careersatisfaction. Implications and conclusions will highlight the challengesfaced by online entrepreneurs.

The Role of Business Model Development in the Ex-Post Creation of Online Entrepreneurial Opportunity

This research aims to tap into the largely opaque origins of opportunities in the online context by exploring the role of business model development as a key for the creation and configuration of the mental and social infrastructure necessary for the emergence of online entrepreneurial opportunity. Tracing the sources of online entrepreneurial opportunity reveals that successful online entrepreneurs claim to proactively manage their environment in terms of unfolding actions which result in the enactment and creation of entrepreneurial opportunities. Based on this real life contention and the emerging view of entrepreneurial opportunity, this chapter aims to achieve a deeper understanding on the creation of online opportunities through a quantitative study empirically testing the link between business model development and online entrepreneurial opportunity as creation in order to shed light on how business model generation shapes the way entrepreneurs socially co-create opportunities in the online context.

Pemberdayaan Ekonomi Pasien Thalassemia Melalui Kegiatan Bisnis Online di Banyumas

ECONOMIC EMPOWERING OF THALASSEMIA PATIENTS THROUGH ONLINE ENTREPREUNERS ACTIVITIES IN BANYUMAS. Thalassemia in Banyumas is a part of portrait of Indonesia’s problems. Todays, there is not yet any national thalassemia countermeasures program so that thalassemia prevalence is getting increased year by year. Increasing life expectancy of thalassemia patients brings economical problem consequence. Social stigma and businessmen support Thalassemia patients to be powered economically in their productive age. Entrepreneurship autonomy becomes an alternative to overcome it. Online entrepreneurs has flexibility, creative space, global range and unlimited time that support it to be an optional solution for preparing thalassemia patients welcoming productive age.

Mengapa masyarakat sektor informal belum memiliki asuransi BPJS kesehatan: persepsi dari pengusaha online?

Why don't online shop workers enroll in BPJS health insurance? a case study from the City of YogyakartaPurposeThis study aimed to explore why an informal sector group has not decided to become a part of BPJS health by identifying knowledge or health insurance literacy.MethodThis research was a qualitative study with a phenomenology approach. Determination of informants was used by snowball sampling technique. Data collection was conducted with in-depth interviews with 15 people from an online entrepreneurs group who live around the city of Yogyakarta. Data were identified with inductive thematic analysis related to health insurance literacy to determine any relationship pattern of re­search variables.ResultsThe majority of informants have knowledge health insurance as a health care program used to seek treatment when sick. Specifically, informants have difficulties in understanding and explaining the basic terms about BPJS health insurance such as membership type, premium, benefits package, services procedure, the way of registration. The main determinant is caused by personal factors of informants themselves who are not seeking information about BPJS health because busy with works, still young, unmarried, and get ill rarely. Another factor is informants more often rely on getting insurance information from friends or family, while information from the Government and BPJS organization itself is very rare.ConclusionLow health insurance literacy is the main cause why informants decide not to be participants in BPJS health insurance. So it’s necessary to educate people about the BPJS health insurance both from the government, BPJS organization, and especially health providers in health facilities.