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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.

The situation of the covid-19 epidemic is a driving force of the global market’s demand increase of electronic devices and parts. Entire electronic component manufacturers, especially the transformer manufacturing industry, which is a device that supplies power to many electronic devices, encounters problems in producing products that are unable to keep up with the quickly increasing demand. This research aims to increase the productivity of small transformers by lean approach. The paper depicts processes relevant to improving production processes, reducing waste, and finding unnecessary processes. The method begins with two actions. First, study the current situation in transformer manufacturing of a case study. Second, study the customer order to delivery process using the Value Stream Mapping (VSM) and analyze entire processes of transformer manufacturing to identify standard time by unit work. The main technique is for measuring working time by timing the forward motion with the time measurement method version 2 (MTM-2). The Cause and Effect diagram was displayed with improving guidelines on two operations. First the concept of lean manufacturing was used in principal role, second the ECRS technique (Eliminate, Combine, Rearrange and Simplify) was applied to reduce "waste" as well as to optimize and reduce the manufacturing process of the transformer. The results lead to an increase in the final product per hour from 45 pieces per hour to 75 pieces per hour which increases up to 30% per hour. In addition, the productivity improvements increased the productivity of 3.46 workers per hour to 6.82 per hour (increase of 97.11%) and production time was reduced from 1,109 seconds to 229 seconds (73.04% of productivity).

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