A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability


  • Somkeit Noamna Technology of Information System Management Division, Faculty of Engineering, Mahidol University, Thailand https://orcid.org/0000-0001-8390-7609
  • Supaporn Kiattisin Technology of Information System Management Division, Faculty of Engineering, Mahidol University, Thailand https://orcid.org/0000-0002-7776-643X




E-Commerce taxation principles, E-Commerce diffusion, ICT development index (IDI), structural equation modelling (SEM), circular model for E-Commerce sustainability (CMES)


E-Commerce tax is among the most crucial factors affecting E-Commerce growth and information and communication technology, including playing a vital role in facilitating the global commerce market. This study aimed to investigate the relationship between ICT development by using the ICT development index (IDI) and E-Commerce diffusion is an effect on E-Commerce taxation principles. The paper was proposed as a new approach and initiatives for implementing E-Commerce development through the circular model for E-Commerce sustainability (CMES). The online questionnaires for the survey were used to gather data via social media, i.e. Facebook, Line and Instagram. The data were gathered from a sample of 308 people who sell products and services through online commerce in Thailand. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to validate and measure the construction of the questionnaires. The relationship among the ICT development index, E-Commerce diffusion and the E-Commerce taxation principles was proved to apply successfully to the structural equation modelling (SEM) technique. The results showed that the ICT development index (IDI) has a positive influence on E-Commerce diffusion and E-Commerce taxation principles. Further, the results indicated that E-Commerce diffusion has a positive effect on E-Commerce taxation principles, and hence are significant.


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Author Biographies

Somkeit Noamna, Technology of Information System Management Division, Faculty of Engineering, Mahidol University, Thailand

Somkeit Noamna received his B.Sc. degree in computer science from the Payap University, Thailand in 2003. He also received the M.Eng. degree in industrial engineering from the Chiang Mai University in 2013. He is currently the Lecturer of Modern Management Information Technology, College of Arts, Media and Technology, Chiang Mai University, Thailand. He is currently a Ph.D. student in Technology of Information System Management. His areas of research interests include information technology management, production management and computer for production management.

Supaporn Kiattisin, Technology of Information System Management Division, Faculty of Engineering, Mahidol University, Thailand

Supaporn Kiattisin received her B.Eng. degree in applied computer engineering from the Chiang Mai University, Chiang Mai, Thailand, in 1995, the M.Eng. degree in electrical engineering and the Ph.D. degree in electrical and computer engineering from the King Mongkut’s University of Technology Thonburi, Bangkok, Thailand, in 1998, and 2006, respectively. She is currently the programme director of Technology of Information System Management Division, Faculty of Engineering, Mahidol University, Thailand. Her research interests include computer vision, image processing, robot vision, signal processing, pattern recognition, artificial intelligence, IoT, IT management, digital technologies, big data and enterprise architecture with TOGAF 9 certification. She is a member of the IEICE and TESA. She served as a Head of the IEEE Thailand Chapter in Biomedical Engineering. She also served as the Chairman of the TimesSOC Transaction Thailand. She has expertise in enterprise architecture (EA), data sciences, information technology in E-government and digital economy (DE).


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How to Cite

Noamna, S., & Kiattisin, S. (2020). A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability. Journal of Mobile Multimedia, 16(1-2), 103–130. https://doi.org/10.13052/jmm1550-4646.16126



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