{"created":"2021-03-01T06:11:37.934656+00:00","id":7657,"links":{},"metadata":{"_buckets":{"deposit":"668db8fc-101f-4d64-b3cd-78c764c93fca"},"_deposit":{"id":"7657","owners":[],"pid":{"revision_id":0,"type":"depid","value":"7657"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00007657","sets":["428:429:770:798","453:456"]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-07","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"242","bibliographicPageStart":"223","bibliographicVolumeNumber":"39","bibliographic_titles":[{"bibliographic_title":"現代社会文化研究"},{"bibliographic_title":"現代社会文化研究","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"この論文では、電子商取引からの税収の可能性を考察している。従来の研究に基づくと、インドネシアの政府は大きな利用されてない税収を持っている。電子商取引に関する他の事例および調査を比較することによって、税務当局は電子商取引ビジネスからの税収可能性に注意を払うべきである。更に、巨大な人口を持ったインドネシアは今後電子商取引の潜在市場になる。この避けられない現実は、税務当局を電子商取引課税の準備が出来ている状態にさせるべきである。最も重要なことは、一方で税収を増加させることができ、またもう一方では適切なインターネット開発を行なうことができる租税政策を如何に作るかである。その結果、税収および電子商取引開発は並んで進展し、またそれぞれに利益をもたらすかもしれない。","subitem_description_type":"Abstract"}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学大学院現代社会文化研究科"}]},"item_7_select_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_7_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN1046766X","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13458485","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Nufransa, Wira Sakti"}],"nameIdentifiers":[{"nameIdentifier":"56275","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-06"}],"displaytype":"detail","filename":"01_0066.pdf","filesize":[{"value":"221.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"01_0066.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/7657/files/01_0066.pdf"},"version_id":"66284793-a8ef-4e47-8122-4deaa5d4d676"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"E-commerce","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Potential Revenue","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"E-commerce as the Tax Potential Revenue in Indonesia　","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"E-commerce as the Tax Potential Revenue in Indonesia　"},{"subitem_title":"E-commerce as the Tax Potential Revenue in Indonesia　","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","798"],"pubdate":{"attribute_name":"公開日","attribute_value":"2008-04-23"},"publish_date":"2008-04-23","publish_status":"0","recid":"7657","relation_version_is_last":true,"title":["E-commerce as the Tax Potential Revenue in Indonesia　"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:41:22.981153+00:00"}