https://ilomata.org/index.php/ijtc <div> <div>Ilomata International Journal of Tax and Accounting With ISSN Number <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9846#" target="_blank" rel="noopener"> 2714-9846 (Online)</a> - <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9838#" target="_blank" rel="noopener">2714-9838 (Print)</a> is a journal published by <a href="https://sinergi.or.id/" target="_blank" rel="noopener">Yayasan Sinergi Kawula Muda</a>, published original scholarly papers in the field of finance and tax law. Ilomata International Journal of Tax and Accounting is published four times a year (January, April, July, October), and in cooperation with the <a href="https://areai.or.id/jurnalinfo?p=UTJJZ3JCTEc0S21Lb2VabDlLajNPZz09">Asosiasi Riset Ekonomi dan Akuntansi Indonesia</a>. Ilomata International Journal of Tax and Accounting is indexed in Science Technology Index, Directory of Open Access Journal (DOAJ), Garba Rujukan Digital (GARUDA), Google Scholar, Crossref, Dimensions, and has currently been cited 70 times from 25 articles in the Scopus database (Update September 4, 2024) <a title="Citation" href="https://www.scopus.com/results/results.uri?src=dm&amp;sort=cp-f&amp;st1=Ilomata+International+Journal+of+Tax+and+Accounting&amp;sid=08f161d84a0515763336b0837dc27995&amp;sot=b&amp;sdt=b&amp;sl=56&amp;s=ALL%28Ilomata+International+Journal+of+Tax+and+Accounting%29&amp;cl=t&amp;offset=1&amp;ss=plf-f&amp;ws=r-f&amp;ps=r-f&amp;cs=r-f&amp;origin=resultslist&amp;zone=queryBar" target="_blank" rel="noopener">Citedness in Scopus</a>. Please visit this page <a href="https://ilomata.org/index.php/ijtc/about/submissions">https://ilomata.org/index.php/ijtc/about/submissions</a> to submit to this journal.<a title=" Journal History" href="https://www.ilomata.org/index.php/ijtc/history"> Journal History</a></div> </div> <div>&nbsp;</div> Yayasan Ilomata en-US Ilomata International Journal of Tax and Accounting 2714-9838 <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> https://ilomata.org/index.php/ijtc/article/view/1512 <p>The South African Reserve Bank, along with other financial authorities, announced that as of December 31, 2020, the acceptance or issuance of cheques as a valid form of payment would cease. This study seeks to explore the management implications of this decision, considering the developing economic landscape of this country. A qualitative approach was employed, utilizing existing literature to gain insights into the potential impact of discontinuing cheques. The findings suggest that changes will be necessary for businesses and financial houses to accommodate new digital payment solutions and educate vulnerable persons. &nbsp;source documents, impacting the resolution of discrepancies.</p> Estelle Deseree Abrahams Copyright (c) 2025 Estelle Abrahams, Tania Pretorius Pretorius https://creativecommons.org/licenses/by/4.0 2025-02-03 2025-02-03 6 1 1 24 10.61194/ijtc.v6i1.1512 https://ilomata.org/index.php/ijtc/article/view/1597 <h1 style="margin-top: 6.0pt; text-align: justify; tab-stops: 251.25pt;">This study examines the roles of tax consultants and tax attorneys in resolving tax disputes in Indonesia, emphasizing their contributions to tax compliance, dispute resolution, and litigation. As tax regulations become increasingly complex, taxpayers encounter significant challenges in understanding and fulfilling their tax obligations, mainly when disputes arise with the Directorate General of Taxes. The involvement of tax professionals is essential in mitigating risks, ensuring compliance, and navigating intricate legal frameworks. Despite extensive research on tax compliance and litigation as separate subjects, limited studies explore the complementary functions of tax consultants and attorneys in the Indonesian context. This paper addresses this gap by analyzing their collaborative roles in providing advisory services, representing clients in disputes, and safeguarding taxpayer rights. This study uses a qualitative research methodology to review relevant tax regulations and incorporates insights from interviews with tax professionals. The findings reveal that tax consultants primarily assist in tax planning, compliance, and dispute prevention, while tax attorneys focus on legal representation and advocacy in tax litigation. Their collaboration is instrumental in minimizing financial penalties, expediting dispute resolution, and enhancing taxpayer confidence. Strengthening the synergy between these professions can lead to a more effective tax administration system, fostering fairness, legal certainty, and improved taxpayer trust in Indonesia’s tax regime.</h1> Heriantonius Silalahi Nandi Maulana Lenny Ana Budi Kurnia Copyright (c) 2025 Heriantonius Silalahi https://creativecommons.org/licenses/by/4.0 2025-02-10 2025-02-10 6 1 25 52 10.61194/ijtc.v6i1.1597