Do South Africa’s e-commerce VAT rules measure up to international trends and OECD guidelines? by Alexandra Loffstadt, Jane Ndlovu, Misha Padia

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Pengaruh Kompensasi, Pengembangan Karier, Dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Pendapatan Daerah Kota Cimahi by Annita Jannah, Bulan Tati Fitria, Endang Hadiat

“…The results obtained answers that compensation Revenue Service Cimahi pretty good category, regarding career development in general, respondents expressed in the category quite well, while the employee is disciplined in either category, and employee performance Cimahi Revenue Service in the good category. …”
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SISTEM PENGENDALIAN INTERNAL PEMUNGUTAN PAJAK DAERAH (Studi Kasus di Dinas Pengelolaan Pendapatan Keuangan dan Aset Kotamadya Surakarta) by , PANGESTI INDRAS HAYUNINGSIH, , Dr. Revrisond Baswir, M.B.A

“…This study aimed to evaluate the internal control systems in the area of tax collection Revenue Service Finance and Asset Departement Kotamadya Surakarta. …”

Pengaruh Motivasi Kerja, Disiplin Kerja Dan Koordinasi Terhadap Kinerja Pegawai (Suatu Studi Pada Cabang Pelayanan Dinas Pendapatan Daerah Provinsi Wilayah Kota Bandung III Soekarn... by Boy Suzanto, Dewi Fitriasari

“…The location of this reseach was at Bandung City Regional III Soekarno Hatta Branch Office of West Java Provinces Revenue Service Agency. Based on the result of field study, it showed that employees performance at Bandung City Regional III Soekarno Hatta Branch Office of West Java Provinces Revenue Service Agency have not been optimum yet. …”
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NAICS Code Prediction Using Supervised Methods1 by Christine Oehlert, Evan Schulz, Anne Parker

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STRATEGI PENINGKATAN PAJAK HIBURAN (STUDI KASUS DINAS PENDAPATAN KOTA BATAM) by , Reza Khadafy, , Dr. Nunuk Dwi Retnandari

“…The purpose of this study to find strategies to increase the entertainment tax on Batam Revenue Service. This research method is qualitative descriptive with approach based on the data. …”

THE IMPACT OF ICT ON TAXATION: EVIDENCE FROM OYO STATE by Tajudeen Adejare Adegbite, Mustapha Bojuwon, Adenike Foluke Adegbite

“…Primary data were collected through administered questionnaire from staff of Oyo State board of internal revenue service and other taxpayers. Three hundred and fifty (350) questionnaires were distributed and administered among the staff of state board of internal revenue service and tax payers out of which 300 was returned. …”
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THE IMPACT OF ICT ON TAXATION: EVIDENCE FROM OYO STATE by Tajudeen Adejare Adegbite, Mustapha Bojuwon, Adenike Foluke Adegbite

“…Primary data were collected through administered questionnaire from staff of Oyo State board of internal revenue service and other taxpayers. Three hundred and fifty (350) questionnaires were distributed and administered among the staff of state board of internal revenue service and tax payers out of which 300 was returned. …”
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KEMITRAAN PEMERINTAH KOTA, LEMBAGA PERBANKAN DAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA CIMAHI by Candradewini Candradewini, Poni Sukaesih Kurniati

“…Informants in this study is the head of the Revenue Service. Representatives of banking and public taxpayers namely the land and urban building tax. …”
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Influence of technology adoption on tax audit in Osun state, Nigeria by A. Adebayo, J. Olowookere, M. Oyekanmi

“…This work used the Survey research design, and the source of data was primary which was generated by the administration of well-structured questionnaire which was ranked with five-point Likert scale, 100 copies of questionnaire were randomly distributed amongst staffer of Federal Inland revenue service, Osun state, Osun State internal revenue service and some business owners out of which 75 were filled and returned. …”
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The Intergenerational Transmission of Family-Income Advantages in the United States by Pablo A. Mitnik, Victoria Bryant, Michael Weber

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Accounting for bitcoins in light of IFRS and tax aspects by Marta Cristina Pelucio-Grecco, Jacinto Pedro dos Santos Neto, Diego Constancio

“…Here, the analysis of the characteristics of bitcoins is compared with the guidelines and concepts of IFRS, in order to elaborate the recommendation for accounting treatment, and it suggests that the most adequate procedure would be that of foreign currency, which would go against the tax treatment adopted up until now by the Brazilian Internal Revenue Service (Receita Federal) or the Internal Revenue Service (IRS) of the United States of America (USA), which suggest treating virtual currencies as goods and not as currencies. …”
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INFLUENCE OF TECHNOLOGY ADOPTION ON TAX AUDIT IN OSUN STATE, NIGERIA by A.O. Adebayo, J.K. Olowookere, M.O. Oyekanmi

“…This work used the Survey research design, and the source of data was primary which was generated by the admin-istration of well-structured questionnaire which was ranked with five-point Likert scale, 100 copies of questionnaire were randomly distributed amongst staffer of Federal Inland revenue service, Osun state, Osun State internal revenue service and some business owners out of which 75 were filled and returned. …”
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The effects of illicit cigarette trade in South Africa: A CGE analysis by Erero Jean Luc

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Predicting South African Personal Income Tax - Using Holt-Winters and SARIMA by Makananisa Mangalani Peter, Erero Jean Luc

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A Case Study: LIHTC-to-Condo Conversion by Glasgow, Rebecca

“…Most significant was the legal theory that the Internal Revenue Service (IRS) has no jurisdiction after the 15-year compliance period and sole jurisdiction lies with the State Housing Finance Agency (SHFA). …”
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Impact of excise tax on the South African economy: A dynamic CGE approach by Erero Jean Luc

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Adding value in an information function

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Innovative cultures and organizations

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Planning and managing change

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