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Starting from the success of giant web service companies as well as Google and Facebook in managing and utilizing unstructured data in the form of consumer generated media and click stream in a very large volume, a concept known as Big Data then became the center attention in the world of information technology. The fact also shows that more and more organizations in the world, whether private companies or government agencies, have difficulty managing data whose volumes are growing and their types are increasingly complex. They have to organize and analyze these data, and they must find the meaning or value of the ever-expanding and increasingly complex data pile, which is said to have exceeded the capability of conventional data processing applications to process it. The condition of this kind of data is also categorized as Big Data, which is interpreted as a set of data in a very large number of challenges lies in how the data should be stored, how to search in the pile of data, how to distribute it, how to visualize it, and how the data should be analyzed. The long-term goal of IbKIK's proposed program is the establishment of a startup company in the field of analytic data from the world of campus directly. Within the planned three-year period, it is desirable that the company be financially self-sufficient by being a data analytics consultant and also creating a sophisticated and advanced Big Data Analytic application platform product. The advantages possessed when the company started from the academic world is the quantity and quality of human resources as intellectual actors can be selected quickly and accurately. Especially with the synchronization between the curriculum content that is taught with its implementation directly through the program IbKIK become useful products and economic value. From the academic point of view, the desired outcomes are from this program published several journals and proceedings of national and international scale, the publication of textbooks, getting HKI, and publications in the mass media. Also, with the success of this company can produce a derivative company engaged in other areas that are still related as a supporter of the business. The product output of the community service activity that has been done for the first year of the planned three years period is the establishment of a Product Information System Sold on E-Commerce Transactions at Market Place. Also, has been established research unit as the forerunner of the business unit under the auspices of the Faculty of Computer Science and Information Technology University of Sumatera Utara under the name Data Science Research Group.

The development of information and electronic technology every time becomes faster, supported by the great curiosity of humans to make information technology and electronics as daily consumption. Technology penetrated into the business world pampering the community with ease of accessibility through ecommerce systems. People enjoy buying and selling facilities through e-commerce, but most people forget that every thing has a positive and negative side. The majority of people enjoy the convenience and convenience of e-commerce to access and obtain the desired items, but not a few community members have become victims of e-commerce transactions. The government acting as a regulator has issued a lot of laws and regulations, but until now all forms of injustice, fraud, and even crime through ecommerce buying and selling have not been completely blocked. Institutions established specifically to defend disadvantaged consumers also do not yet have adequate specifications to protect disadvantaged consumers through e-commerce buying and selling. The capabilities and facilities possessed by law enforcement officers are still limited, there are still many perpetrators of injustice, fraud and crime in buying and selling e-commerce that are still moving and operating freely. Based on the reality of e-commerce buying and selling formulated a problem regarding how legal protection is actually for consumers in buying and selling e-commerce? What obstacles are faced by consumers to get legal protection in buying and selling e-commerce? How is the legal effort made by consumers who are disadvantaged in buying and selling ecommerce? Using positive law analyzed with reality that occurs in the community it can be concluded that e-commerce buying and selling is arguably a new thing so that it demands for the whole legal system and legal subjects to adapt to technological developments and the progress of civilization

Electronic commercial transactions are growing rapidly, thereby causing unease among conventional traders who believe that the taxation system is unfair to them because of loopholes that cause e-commerce traders to avoid taxes. The government's perspective is that e-traders cause losses in taxes that could otherwise increase the country's revenue and harmonize the tax system among all traders, whether e-commerce or conventional. Various views have been expressed on the implications of e-commerce; some argue that e-commerce improves the tax system, whereas others believe that the tax system was designed prior to the emergence of e-commerce, thereby creating problems in Malaysia. Therefore, this study investigates the problems posed by e-commerce, especially in identifying challenges in taxation. Based on systematic literature highlights, 6 major challenges have been identified, consisting of 22 items in tax implementation for e-commerce in Malaysia. A quantitative research approach has been used to ensure generalization of opinions on tax implementation challenges that are appropriate to the context of taxation in the country. Based on the feedback received by 73 respondents consisting of officers involved in the Malaysian tax system, the reflective–formative hierarchical model was analyzed using a structural equation model through SmartPLS software to address the tax implementation challenges for e-commerce. This study is regarded as beneficial for the parties involved, especially the Inland Revenue Board, in designing efficient and systematic tax rules and guidelines on e-commerce so that potential tax sources can be identified and losses can be reduced.

Purpose: This study aimed to explore e-commerce taxation in Indonesia including some factors that were supporting and also challenging the implementation of e-commerce taxation Research Methodology: Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection used semi-structured interview, observation, and documentation. Data analysis of this research was using descriptive method. Results: The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Limitations: The limitation of this study was the amount of interviewees due to time limitation. In future research, the amount of interviewees can be added and split into four types of e-commerce transactions according to Directorate General of Taxation Circular No 62 Year 2013. Contribution: A clear and fair e-commerce tax rules should be prepared in good manner to detect e-commerce transactions by government. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways to collect taxation from e-commerce transactions. Keywords: E-Commerce, Digital taxation, Tax, Unified approach

ABSTRACTElectronic transaction mechanism in Indonesia often cause losses to consumers. Consumer protection should be applied in all conditions in transactions,both in conventional and manual transactions.But with the development of the electronic world, the public questions whether electronic transactions held in electronic systems can protect their rights as consumers. How Islamic Law and Government Regulation No. 82 of 2012 on the Implementation System and Electronic Transactions can be set, and protect the rights of consumers who transact in e-commerce? The method used is the type of normative juridical research, the research focused on reviewing the application of the rules or norms of positive law. Results of the discussion are: e-commerce, can make consumers impressed and interested in buying goods that are marketed. It also became one of the reasons consumers prefer to shop via the Internet. But ignorance of the agreement in e-commerce transactions is as proof of legal agreements often make prospective customers do not dare to carry out a transaction and choose to cancel the transaction because it feels it will be very detrimental and cannot be prosecuted if the business actor defaults or is against the law. So in this paper we will discuss how the laws and regulations relating to ITE can protect the rights of consumers in e-commerce purchases.Keywords: Islamic Perspective,Consumer Protection, E-Commerce Transactions

"This book contains the most important research topics, concepts, trends, issues, and practice implications in Apps-commerce development, implementation, and management. This book offers profound theoretical and practical foundations, regarding the current and future implementation of Apps-Commerce and serves as a source of knowledge for researchers, educators, students, and industry practitioners all around the world"--

E commerce is the word ruling the business since the last few decades. Thousands of businesses have moved online to utilize the potential of the Internet for reaching a wider audience. Further, this translates into an additional revenue stream that gets you an increased ROI Return On Investment with less investment cost and time. Today, e commerce has enveloped our lives in such a way that it has become a necessity rather than a passion. From the business perspective, it comes ahead as a massive opportunity and even established brick and mortar brands are exploring this territory today. The rural e commerce market in India has the potential to be at $10 billion to $12 billion in the next four years on the back of increasing internet penetration, rising household income and the government's push on digital in rural areas, said a report from market research firm EY India. "Effective use of vernacular languages and assisted commerce will help drive the large rural online opportunity for e commerce firms looking to accelerate growth beyond the favorable industry metrics Dr. Vijayant Kumar "Revolution of E-Commerce in Rural Market" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd26782.pdf