This paper aims to provide a comprehensive view of the E-Government Development Index analysis in Southeast Asia. Through a review of the results of an annual survey of 192 United Nations (UN) member states, the study identified 11 countries with the E-Government Development Index in Southeast Asia. The findings in this study revealed that the E-Government Development Index (EGDI) in Southeast Asian countries displays different levels of development. Singapore, Malaysia, and Brunei are the countries in the region with the highest EGDI scores. Singapore leads the area with a high EGDI score. These countries have effectively implemented advanced e-government services, such as online public services, digital infrastructure, and e-participation, which have greatly improved the quality of life of their citizens and the efficiency of their government function. On the other hand, countries such as Cambodia, Laos, and Myanmar lag in their e-government development as a result of factors such as limited Internet access, inadequate digital infrastructure, and low levels of digital literacy among the populations of these countries. In addition, some moderate progress has been made in the development of e-government in mid-level countries, such as Thailand, Indonesia, the Philippines, and Vietnam. These countries continue to improve their digital infrastructure and enhance their e-service offerings to close the digital divide. Overall, EGDI in Southeast Asia reflects different levels of digital transformation in the region, with each country facing its distinct set of difficulties and opportunities when it comes to leveraging technology for better governance and public service delivery.
The study is focusing on cyberspace—a new type of space mastered by humans with the help of digital technologies. This systematic review uses SPAR-4-SLR protocol to analyze over 30 years of scholarly research indexed in Scopus database, highlighting five time periods: before 1995, 1996–2008, 2009–2012, 2013–2019, and after 2020. A final sample of 6645 publications in social sciences, Business, management and accounting (BMA), and Economics, econometrics and finance (EEF) was analyzed across multiple parameters, including: chronology, types of documents, sources, countries, institutions, authors, topics, and most cited publications. The review has systematized information about the most influential organizations and individuals involved in cyberspace research. First of all, these are researchers from the United States, the United Kingdom, and China. Key journals that publish research on the topic have been identified, and a ranked list of funding organizations supporting research on the social and economic aspects of cyberspace are identified. The study provides insights into the achievements of the social and economic sciences in cyberspace over the past 30 years. The results will be useful to scholars who seek for a general overview on the topic of cyberspace, as well as experts and policymakers developing mechanisms and tools for regulating cyberspace as a mixture of the virtual and real worlds.
For this, the primary aim of this study was to analyze of the impact of cultural accessibility and ICT (information and communication technology) infrastructure on economic growth in Kazakhstan, employing regression models to asses a single country data from 2008 to 2022. The research focuses on two sets of variables: cultural development variables (e.g., number of theaters, museums, and others) and ICT infrastructure variables (e.g., number of fixed Internet subscribers, total costs of ICT, and others). Principal component analysis (PCA) as employed to reduce the dimensionality of the data and identify the most significant predictors for the regression models. The findings indicate that in the cultural development model (Model 1), the number of recreational parks and students are significant positive predictors of GDP per capita. In the ICT infrastructure model (Model 2), ICT costs are found to have a significant positive impact on GDP per capita. Conversely, traditional connectivity indicators, such as the number of fixed telephone lines, show a low dependence on economic growth, suggesting diminishing returns on investment in these outdated forms of ICT. These results suggest that investments in cultural and ICT infrastructure are crucial for economic development. The study provides valuable insights for policymakers, emphasizing the need for quality improvements in education and strategic modernization of communication technologies.
Entrepreneurship education plays a crucial role in improving college students' entrepreneurial skills. With the significant momentum gained by digital entrepreneurship, there is an urgent need for digital transformation in entrepreneurship education. However, entrepreneurship education digital transformation (EEDT) is developing in a rapid but fragmented manner, which requires more systematic guidance. This study aims to assess the current research themes and formulate a framework for entrepreneurship education digital transformation. The research employs a systematic literature review and a theory triangulation method. According to the review’s outcome, which focused on 56 articles published between 2018 and 2023, the researcher constructed a conceptual framework for entrepreneurship education digital transformation. To test the construct validity of the framework, the researcher modified it twice through theory triangulation, following the guidelines of the entrepreneurship education ecosystem theory and the education digital transformation framework. This study offers recommendations for research and practice in digital transformation of entrepreneurship education, encompassing a holistic strategy, new educational approaches, novel curriculum designs, and the enhancement of digital literacy among entrepreneurship teachers.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
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