• Journal of Information Technology Services
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• v.3 no.2
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• pp.85-98
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• 2004

As the e-Commerce based on the XML technology is getting bigger, user authentication, integrity, non-repudiation and confidentiality has become important for security. Since the XML technology is widely used for exchanging information among the Internet e-business systems, the security of XML documents is essentially required and XML digital signature should be supported. To support the digital signature of XML documents, W3C proposed the XML-Signature specification as an international standard that describes five transform algorithms. In this paper, we design and implement a XML/PKI based digital tax invoice system. Our system supports the five transforming algorithms defined in the XML-Signature specification and exchanges digital tax invoices among enterprises securely. We design and implement the flexible and efficient system consists of reusable components using CBD(Component Based Development).

• Journal of Distribution Science
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• v.20 no.6
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• pp.99-108
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• 2022

Purpose: This study aims to provide a further research challenge in digital marketing distribution and co-creation from relevant literature. The concept of digital marketing and co-creation has been known to impact the business sector positively, but it has not been utilized much in the government sector. Therefore, further research is needed to identify the role of digital marketing distribution and co-creation in increasing non-tax state revenue services of government institutions in Indonesia. Research design, data, and methodology: This study is based on a systematic literature review. The stages are (1) research scope review, (2) article extraction from journals, (3) article quality assessment, (4) article analysis, and (5) comprehensive report. Fifty articles published from 2011 to 2021 were collected from the Google Scholar website. Result: This study provides a proposed model that depicts all of the potential connections between digital marketing, co-creation, and non-tax state revenue. In addition, we also identify that the customer experience influences non-tax state revenue. Conclusions: This study attributes the use of the digital marketing distribution and co-creation concept in the government sector and its benefits for state organizations, which have not been investigated in previous studies.

• Journal of Digital Convergence
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• v.2 no.2
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• pp.45-62
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• 2004

E-commerce is now a familiar form of commercial transaction, especially in the transactions between businesses. This online transaction poses a good deal of problems to the traditional tax system and administration. Realignment of tax system and tax administration in the e-commerce is one of the major topics on the International problem. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. In the area of consumption tax, they reaffirmed the destination principle. They agreed to decide the recipient's business presence and usual residence as the place of consumption. Currently, the Korean VAT law does not have a basis for taxation on international transactions that are considered to be services. Considering the tax revenue loss and the inequality between domestic suppliers and foreign suppliers when international transactions are not taxed, the Korean Tax Authority needs to amend the current law.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.11
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• pp.121-131
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• 2021

This study aims at investigating the effects of digital accounting implementation on audit performance of tax auditors in Thailand through audit competency and audit report as the consequence. In addition, it examines the effects of audit learning, digital culture, and stakeholder expectation on digital accounting implementation. The key informants were Thailand's tax auditors. The data was collected using a questionnaire that was distributed to 349 tax auditors throughout Thailand. The response rate was 20.53%. The Ordinary Least Squares (OLS) is applied to test the research relationships. The results of this study show that digital accounting implementation has an important effect on its consequence, namely audit competency, audit report, and audit performance. Similarly, audit competency and audit report affect audit performance. Testing the antecedents of the research relationships, namely audit learning, digital culture, and stakeholder expectation, the result reveals that only digital culture affects digital accounting implementation. Accordingly, digital accounting implementation plays a vital role to enhance audit competency, audit report, and ultimately lead to attaining audit performance. Furthermore, the results are beneficial for the auditing practitioners and regulators, allowing them to draw on these results to develop training programs to enhance professional audit efficiency.

• Journal of Platform Technology
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• v.9 no.4
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• pp.10-31
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• 2021

The digital tax, recently referred to as the Google tax was finally agreed at the 31st General Assembly of the OECD (October 8, 2021) with full support by 136 countries and will take effect from 2023. The purpose of this study is to analyze the digital tax prepared by the OECD for global MNEs, and to suggest the impacts on the Korean industry and to present the Korean governmental countermeasures. As the first study, we analyzed the international agreement on digital tax. In results, we found that even if global MNEs do not set up a business operation in overseas countries, if sales and profits are generated, 25% of the excess profit is borne as tax (pillar 1), and when MNEs do business in all the countries, they are liable to at least a 15% tax (pillar 2). We think that countries around the world have prepared a minimum countermeasure to protect their companies in anticipation that global MNEs will easily encroach on their markets in the future. As the second study, in order to discover the reason why the MNEs are so strong, we investigated the trends of Google and B2B SaaS companies in details. In results, we discovered that the global MNEs establishes a digital platform partnership ecosystem that enables them to enter foreign markets easily and expand rapidly. In conclusion, as a countermeasure for the Republic of Korea, governmental policies were proposed at the corporate (startup nurturing), industry, and national level respectively.

• Journal of Digital Convergence
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• v.12 no.2
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• pp.173-182
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• 2014

The government aims at promoting the national growth and heightening efficiency through the creativity economy. This study focus on the effectiveness(difference of the tax bearance) of tax-aid system(tax-reduction and tax-deduction) for the venture firms and small & medium firms. Sampling of this study was collected through what had been recorded to the enterprise information service of Korcham(venture firms), DB of Small & Medium Business Administration Authority from 2010 to 2012, and opened information of the KOSDAQ Association. The results were as follows. Firstly, There exists differences in the tax bearance rate between the tax-aided corporation and the tax-nonaided corporation through venture firms and small & medium firms. Secondly, Venture firms were investigated to bear low tax-bearance rate in contrast to Small & Medium Firms. The results of this study shows that the national tax-aided system is effective, and can be led to another new politics alternatives.

• Journal of Digital Convergence
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• v.10 no.6
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• pp.181-187
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• 2012

This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, might have on the real estate investment behaviors; the purpose of long-term investment. These real estate investment behaviors have been analyzed to see how much they affect investment performance such as realized compound yield. This study model, which considers the fact that the choice of investment behavior for the degree of tax burden of investors may lead to different results in real estate investment, is expected to be an effective decision-making tool for investment.

• Journal of Digital Convergence
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• v.13 no.11
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• pp.133-139
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• 2015

This study is aimed at suggesting the establishment strategy of human resource development through the tax support system under the "Tax incentive limitation law" provided for job creation and employment retention, by which the improvement measurements for utility maximization. The study results are briefly summarized as follows: At first, It's necessary to permit overlapping deduction of the tax favor for encouragement of job creation and employment retention, i.e. tax exemption and tax credit, and to exclude a company from the object for the alternative minimum tax application for maximization of the effect on employment inducement. Secondly, It's necessary to establish tax exemption and a tax credit on the surplus of the minimum wage standard. At last, It's also necessary to abolish, or expand the sunset period of tax support on a large scale to enhance the predictability of human resources management. These discussion are made through the convergence both employment policies and tax laws.

• Journal of Digital Convergence
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• v.14 no.3
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• pp.381-389
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• 2016

I conducted this study, trying to improve the methods of Sung-Nam city local tax bills, which was based on my previous study where I suggested methods into developing redesign of tax bills. Local tax bills are labeled to be very intricate and puzzling experience to tax payers. To resolve this issue, several local governments have redesigned their tax bills for citizens; however, it was not effective. Therefore I apply the methods to protect their privacy on tax bills and provide checks on their pay bills. Also I design to distinguish between different taxes and change into a better layout for their legibility and better understanding on tax bills. From my previous study, I utilized suggestions into Sung-Nam local tax bills which changed flaws into improvements and easier understanding of the tax payers. I believe the improvements in Sung Nam local tax bills will pursue the public interest of the community through public service design innovations.

• Journal of Digital Convergence
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• v.14 no.2
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• pp.115-122
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• 2016

Tax-Refund System for foreign tourists is constantly increasing trend because of the discount effect of product. However, in order to get Tax-Refund, foreign tourists are supposed to keep a refund statement of paper issued after the purchases and the existing refund windows involve complicated procedure and poor accessibility, which causes the inconvenience. After recognizing the problems, K company has implemented information systems to relieve the discomfort of the Tax-Refund service by streamlining and reforming complex and inconvenient procedures of the Tax-Refund service so that it is able to plan the shopping convenience of foreign tourists. The K's information system is considered good practice to show that they can play a key role under the competitive environment with the corporate information system that is an essential element in achieving a competitive advantage.