Text in English with abstracts in English, Afrikaans and isiZulu / Propelled by increased competition with the private sector and other similar organisations, the non-profit sector increasingly faces challenges to create meaningful interactions with stakeholders which, among other benefits, allow for differentiation and the creation of favourable and lasting impressions of the corporate brand. The main research aim of this study was to propose possible elements for a conceptual framework for the integration of non-profit organisations’ social media brand communication. The point of departure was that the achievement of a favourable corporate brand in the non-profit sector could, inter alia, be realised by following an integrated communication approach when utilising social media to communicate with stakeholders. The study is different from prior studies because of its specific interdisciplinary focus on the corporate brand, social media and integrated communication (IC), and the fact that it is merged into one study. The research into the main contribution of the study was based on a thorough literature review focusing on the following objectives: to explore corporate branding and social media; and to describe elements that could constitute an integrated approach to social media brand communication. During the investigation into the topic, the social media focus of the study was framed on the basis of classical theoretical views, and the theory of and perspectives on human action, symbolic interaction and social presence. The absence of a single set of theoretical assumptions of social media necessitated an inductive reasoning process based on identified key elements of social media. Subsequent to the literature review, the empirical research gathered invaluable insights from communication professionals in South African non-profit organisations, and who are responsible for communication by means of social media. Finally, and following the measurement of the proposed elements, the objective of proposing possible elements for the integration of social media brand communication and presenting it in a conceptual framework was achieved. The conceptual framework was based on three foundational principles, namely a corporate brand focus and a philosophy of communication integration, underpinned by social media. The proposed conceptual framework should provide new insights into and contribute to the existing body of knowledge on organisational communication. / Toenemende mededinging in die privaatsektor en tussen ander soortgelyke organisasies, rig ‘n grotewordende uitdaging aan die niewinsgerigte sektor om betekenisvolle wisselwerking met belangegroepe te bewerkstellig, iets wat dit onder andere moontlik maak om te differensieer en om gunstige en blywende indrukke van die korporatiewe handelsmerk te skep. Die belangrikste navorsingsoogmerk van hierdie studie was om moontlike elemente aan die hand te doen vir ʼn konsepsuele raamwerk vir die integrasie van niewinsgerigte organisasies se kommunikasie in sosiale media. Die vertrekpunt was dat ʼn gunstige korporatiewe handelsmerk in die niewinsgerigte sektor onder andere gerealiseer kan word deur middel van ʼn geïntegreerde kommunikasiebenadering wanneer sosiale media gebruik word om met belanghebbendes te kommunikeer. Die studie verskil van vorige studies weens die spesifieke interdissiplinêre fokus op die korporatiewe handelsmerk, sosiale media en geïntegreerde kommunikasie, asook die feit dat dit in een studie geïntegreer is. Die navorsing vir hierdie studie se belangrikste bydrae was gegrond op ʼn deurtastende literatuuroorsig, toegespits daarop om die gebruik van korporatiewe handelsmerke en sosiale media te verken; en om elemente wat ʼn geïntegreerde benadering tot handelsmerkkommunikasie in sosiale media sou kon daarstel, te beskryf. Gedurende die ondersoek na die tema het die studie se sosialemediafokus gerus op klassieke teoretiese sienings en die teorie van en perspektiewe op menslike aksie, simboliese wisselwerking en sosiale teenwoordigheid. Die gebrek aan ʼn enkele stel teoretiese aannames van sosiale media het ʼn proses van induktiewe redenering, gegrond op geïdentifiseerde sleutelelemente van sosiale media, genoodsaak. Voortspruitend uit die literatuuroorsig het die empiriese navorsing uiters waardevolle insigte bekom van kommunikasiekundiges in Suid-Afrikaanse niewinsgerigte organisasies wat deur middel van sosiale media moet kommunikeer. Laastens en na afloop van die meting van die voorgestelde elemente is die oogmerk om moontlike elemente vir die integrasie van kommunikasie van ʼn handelsmerk in sosiale media en die aanbieding daarvan in ʼn konsepsuele raamwerk, bereik. Die konsepsuele raamwerk is op drie beginsels gegrond, naamlik ʼn fokus op die korporatiewe handelsmerk en ʼn filosofie van kommunikasieintegrasie, ondersteun deur sosiale media. Die voorgestelde konsepsuele raamwerk behoort nuwe insigte in en bydraes tot die bestaande kenniskorpus oor organisasiekommunikasie te bied. / Ngokugqugquzelwa ukwanda kokuncitisana kwemikhakha ezimele nezinye izinhlangano ezifanayo, umkhakha ongenzi inzuzo uyaqhubeka njalo nokubhekana nezinselelo zokwenza ukuthi ukuxhumana kahle nabanye ababambe iqhaza okuwukuthi, phakathi kokunye okungazuzwa, kuvumele ukwahlukaniswa kanye nokwakhiwa kwezimpawu zemifanekiso yenkampani ezikahle futhi eziyohlala isikhathi eside. Injongo enkulu yocwaningo lwalesi sifundo kwakuwukuhlongoza imikhakha engaseyenzeke yohlaka olungakapheleli lokuhlanganiswa kophawu lokuxhumana ezinkundleni zokuxhumana zezinhlangano ezingenzi inzuzo. Iphuzu elalisemqoka kwakuwukufeza umgomo wokuthi kwakhiwe uphawu olufanele lwenkampani emkhakheni ongayenzi inzuzo, phakathi kwezinye izinto, ufezeke ngokulandela indlela edidiyelwe yezokuxhumana uma kusetshenziswa izinkundla zokuxhumana ukuxoxisana nababambe iqhaza. Lesi sifundo sihlukile kwezinye esezike zenziwa ngaphambilini ngenxa yokuthi sigxile ngokukhethekile ekusetshenzisweni kophawu lwenkampani, izinkundla zokuxhumana kanye nezindlela zokuxhumana ezididiyelwe, i-integrated communication (i-IC), kanye nephuzu lokuthi kudidiyelwe kwaba ucwaningo olulodwa. Lolu cwaningo kulokho okusemqoka okuwumthelela walesi sifundo lwalugxile kakhulu ekubuyekezweni okujulile kwemibhalo kubhekwe kakhulu kulezi zinjongo ezilandelayo: ukuhlaziya uphawu lwenkampani nezinkundla zokuxhumana; nokuchaza amaphuzu angase akhombise indlela edidiyelwe ekuxhumaneni ngophawu lwezinkundla zokuxhumana. Ngesikhathi kuphenywa ngesihloko, ukugxila ezinkundleni zokuxhumana kulesi sifundo kwabalulwa esizindeni semibono yezinto ezingaphatheki, kanye nethiyori nemiqondo yokwenza komuntu, ukuxhumana ngezimpawu nokubakhona kwabantu basemphakathini. Ukungabibikho kweqoqo elilodwa lokucatshangelwa ngokwenzeka emiqondweni ngokwezinkundla zokuxhumana kwenza ukuthi kube nesidingo senqubo yokuqala ukucabanga ezinze emaphuzwini asemqoka ezinkundla zokuxhumana. Ukulandela ukubuyekezwa kwemibhalo, lolu cwaningo oluphethe ubufakazi obuphathekayo luqoqe ulwazi olusemqoka oluvela kosolwazi bezokuxhumana ezinhlanganweni ezingenzi nzuzo zaseNingizimu Afrika, futhi ezinomsebenzi wokuxhumana ngokusebenzisa izinkundla zokuxhumana. Ekugcineni, futhi ngokulandela izilinganiso zamaphuzu ahlongozwayo, yafezeka injongo yokuhlongoza okungase kube amaphuzu okudidiyela ukuxhumana ngokusebenzisa uphawu lwezinkundla zokuxhumana kanye nokuluveza njengohlaka lokusemqondweni. Uhlaka lokusemqondweni lwalugxile emigomeni eyisisekelo emithathu, okuwukugxila kuphawu lwenkampani nenzululwazi yokudidiyelwa kokuxhumana, nokusekelwe yizinkundla zokuxhumana. Uhlaka olusahlongozwa olungakapheleli kumele luhlinzeke ngemiqondo emisha futhi lube nomthelela esakhiweni solwazi esikhona ekuxhumaneni ngokwenhlangano. / Communication Science / D. Litt. et Phil. (Communication)

The central problem in this dissertation entails how the concept volksmoeder (mother of the nation) gradually developed to secure a place in the Afrikaans drama. Chapter 1 determines the hypothesis of this dissertation. Chapter 2 focusses on the volksmoeder characteristics. The conclusion reached in Chapter 2 is that Maria in Langenhoven’s Die vrou van Suid-Afrika (1918) reveals similarities and contrasts with female characters in Dutch plays. Chapter 3 ascertains that characteristics of female personages as mothers of the nation determine their positions in patriarch/volksmoeder relationships in W.A. de Klerk’s Die jaar van die vuur-os (1952). Different types of volksmoeder appear in the above-mentioned farm play and in H.A. Fagan’s Ousus (1934). Chapters 4 and 5 identify how the present day volksmoeder in recent plaasdramas such as Deon Opperman’s Donkerland (1996), André P. Brink’s Die jogger (1997), Ek, Anna van Wyk (1986) and Die koggelaar (1988) by Pieter Fourie, indicate a further development in the concepts patriarch and volksmoeder. In the latter’s Koggelmanderman (2003) the man and woman are removed from the idea of gender. / Die sentrale probleem in die verhandeling behels hoe die konsep volksmoeder met verloop van tyd in die Afrikaanse drama neerslag gevind het. Hoofstuk 1 bepaal die hipoteses van die verhandeling. Hoofstuk 2 fokus op die kenmerke van die volksmoeder. Die gevolgtrekking in hoofstuk 2 is dat Maria in Langenhoven se Die vrou van Suid-Afrika (1918) ooreenstem en kontrasteer met Nederlandse vrouefigure. Hoofstuk 3 stel vas dat vrouefigure se kenmerke as volksmoeders hul posisie binne die patriarg/volksmoederverhouding in W.A. de Klerk se Die jaar van die vuur-os (1952) bepaal. Verskillende soorte volksmoeder -verskyn in bogenoemde plaasdrama en in H.A. Fagan se Ousus (1934). Hoofstukke 4 en 5 identifiseer hoe hedendaagse volksmoeders in nuwe plaasdramas, soos Deon Opperman se Donkerland (1996), Andre P. Brink se Die jogger (1997), Ek, Anna van Wyk (1986) en Die koggelaar (1988) van Pieter Fourie, verder binne die patriarg/volksmoederverhouding ontwikkel. In laasgenoemde se Koggelmanderman (2003) beweeg die man en vrou weg van die konsepte patriarg en volksmoeder. / Afrikaans & Theory of Literature / M.A. (Afrikaans)

The South African Postbank Limited has been tasked by Government with a social mandate to provide basic financial services to people receiving low income and people living in rural areas. Personal financial literacy is an essential element which affects financial inclusion in the target market of a state–owned bank. To achieve the bank?s social mandate and its objective, it would be vital to determine whether people in low income and rural demographics are financially literate. Financial literacy is defined as the ability to manage your money on a day–to–day basis, do future financial planning, choose sound financial products and have appropriate financial knowledge and understanding. Various factors influence the level of financial literacy of a person and in order to improve the financial literacy of a person, cognisance should be taken of that person?s age, gender, living conditions, income–level and socio–economic elements. It will be beneficial for a state–owned bank, in order to reach its social mandate, to implement financial educational programmes to increase financial literacy. The latter will increase the amount of potential customers and thus promote financial inclusion in the long run. The sample in low income and rural areas has been found to be the most wanting in financial literacy and therefore it is crucial to address this shortcoming in the target market of the state–owned bank in order to reach the social mandate of financial inclusion. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

The South African Postbank Limited has been tasked by Government with a social mandate to provide basic financial services to people receiving low income and people living in rural areas. Personal financial literacy is an essential element which affects financial inclusion in the target market of a state–owned bank. To achieve the bank?s social mandate and its objective, it would be vital to determine whether people in low income and rural demographics are financially literate. Financial literacy is defined as the ability to manage your money on a day–to–day basis, do future financial planning, choose sound financial products and have appropriate financial knowledge and understanding. Various factors influence the level of financial literacy of a person and in order to improve the financial literacy of a person, cognisance should be taken of that person?s age, gender, living conditions, income–level and socio–economic elements. It will be beneficial for a state–owned bank, in order to reach its social mandate, to implement financial educational programmes to increase financial literacy. The latter will increase the amount of potential customers and thus promote financial inclusion in the long run. The sample in low income and rural areas has been found to be the most wanting in financial literacy and therefore it is crucial to address this shortcoming in the target market of the state–owned bank in order to reach the social mandate of financial inclusion. / Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.

The central problem in this dissertation entails how the concept volksmoeder (mother of the nation) gradually developed to secure a place in the Afrikaans drama. Chapter 1 determines the hypothesis of this dissertation. Chapter 2 focusses on the volksmoeder characteristics. The conclusion reached in Chapter 2 is that Maria in Langenhoven’s Die vrou van Suid-Afrika (1918) reveals similarities and contrasts with female characters in Dutch plays. Chapter 3 ascertains that characteristics of female personages as mothers of the nation determine their positions in patriarch/volksmoeder relationships in W.A. de Klerk’s Die jaar van die vuur-os (1952). Different types of volksmoeder appear in the above-mentioned farm play and in H.A. Fagan’s Ousus (1934). Chapters 4 and 5 identify how the present day volksmoeder in recent plaasdramas such as Deon Opperman’s Donkerland (1996), André P. Brink’s Die jogger (1997), Ek, Anna van Wyk (1986) and Die koggelaar (1988) by Pieter Fourie, indicate a further development in the concepts patriarch and volksmoeder. In the latter’s Koggelmanderman (2003) the man and woman are removed from the idea of gender. / Die sentrale probleem in die verhandeling behels hoe die konsep volksmoeder met verloop van tyd in die Afrikaanse drama neerslag gevind het. Hoofstuk 1 bepaal die hipoteses van die verhandeling. Hoofstuk 2 fokus op die kenmerke van die volksmoeder. Die gevolgtrekking in hoofstuk 2 is dat Maria in Langenhoven se Die vrou van Suid-Afrika (1918) ooreenstem en kontrasteer met Nederlandse vrouefigure. Hoofstuk 3 stel vas dat vrouefigure se kenmerke as volksmoeders hul posisie binne die patriarg/volksmoederverhouding in W.A. de Klerk se Die jaar van die vuur-os (1952) bepaal. Verskillende soorte volksmoeder -verskyn in bogenoemde plaasdrama en in H.A. Fagan se Ousus (1934). Hoofstukke 4 en 5 identifiseer hoe hedendaagse volksmoeders in nuwe plaasdramas, soos Deon Opperman se Donkerland (1996), Andre P. Brink se Die jogger (1997), Ek, Anna van Wyk (1986) en Die koggelaar (1988) van Pieter Fourie, verder binne die patriarg/volksmoederverhouding ontwikkel. In laasgenoemde se Koggelmanderman (2003) beweeg die man en vrou weg van die konsepte patriarg en volksmoeder. / Afrikaans and Theory of Literature / M.A. (Afrikaans)

Text in English with keywords and abstracts in English, Afrikaans and Zulu / Over the past few years, the world in general has been influenced by several rapid changes and disruptions including climate change, globalisation, economic developments, the fourth industrial revolution, technological advancements, social changes, political changes and most recently the Covid-19 pandemic. The above changes have also influenced South Africa Higher Education Institutions (HEI) in South Africa. In particular, over the past two to three years, South African HEIs have been increasingly faced with the drive for transformation in higher education (including the decolonisation of the curriculum), reduced government subsidies, increased competition, rising costs, increased enrolments, declining resources the announcement of free higher education, increased politicisation of higher education and the increased need to use information technology in teaching and research. As a result, the aforementioned rapid changes and disruption require that leaders in South African HEIs possess the capabilities that will enable them to successfully lead their organisations during such times. While leadership has been researched within South African HEIs none was found that focussed on identifying and describing the capabilities needed to lead successfully in South African HEIs during rapid change and disruption. The aim of this research was to determine a leadership capabilities model required to lead successfully during rapid change and disruption within South African HEIs. This research successfully identified and described the capabilities and competencies needed to lead South African HEIs successfully during rapid change and disruption in general as well as for each leadership level. Finally, this research formulated a theory and model that explains the relationship between rapid change and disruption, the possession and application of the capabilities required to lead successfully in South African HEIs during rapid change and disruption and actually dealing successfully with the rapid change and disruption. / Oor die afgelope paar jare was die wêreld deur verskillende vinnige veranderinge en ontwrigtings beïnvloed insluitended limaatverandering, globaliseering, ekonomiese ontwikkelinge asook die vierde industriële rewolusie, tegnolosiese vooruitgange, sosiale veranderinge, politiese veranderinge, en mees onlangs, die Covid-19 pandemie. Die bogenoemde veranderinge het ook die Suid-Afrikaanse Hoër Onderwys beïnvloed. In die besonder, oor die afgelope twee tot drie jaar, is Suid-Afrikaanse Hoër Onderwys Instansies toenemend gekonfronteer deur ‘n strewe na transformasie (insluitended dekolonisering van die kirrikulum), vermindende staatsubsidies, toenemende kompetisie, toenemende kostes, toenemende inskrywings, vermindende hulpbronne, die aankondiging van gratis hoër onderwys, toenemende politisering van hoër onderwys en die toenemende behoefte om inligtingstegnologie te gebruik in onderwys en navorsing. As ‘n gevolg van bogenoemde vinnige veranderinge en ontwrigtings, word dit van leiers in die Suid-Afrikaanse Hoër Onderwys vereis om vermöens te besit wat hulle in staat stel om hulle organisasies suksesvol te kan lei gedurende sulke tye. Alhoewel navorsing oor leierskap binne Suid-Afrikaanse Hoër Onderwys Instansies voorheen gedoen is, kon geen navorsing gevind word wat alleenlik fokus op die identifisering en beskrywing van die eienskappe wat nodig is om Suid-Afrikaanse Hoër Onderwys Instansies suksesvol te kan lei gedurende tye van vinnige veranderinge en ontwrigting. Die mikpunt van hierdie navorsing was om vas te stel watter leierskap eienskappe nodig is om Suid-Afrikaanse Hoër Onderwys Instansies suksesvol te kan lei, gedurende tye van vinnige veranderinge en ontwrigtings. Hierdie navorsing het daarin geslaag om die eienskappe en vaardighede wat leiers benodig om Suid-Afrikaanse Hoër Onderwys Instansies suksesvol te lei gedurende tye van vinnige veranderinge en ontwrigtings te bepaal, asook wat vir elke leierskapvlak benodig word. Hierdie navorsing het ook ‘n teorie en model geformuleer wat die verhouding tussen vinnige veranderinge en ontwrigtings, die besit en toepassing van die eienskappe om Suid Afrikaanse Hoër Onderwys Instansies suksesvol te kan lei gedurende tye van vinnige veranderinge en ontwrigtings en uiteindelik suksevolle leierskap gedurende vinnige veranderinge en ontwrigtings, te beskryf. / Eminyakeni embalwa edlule umhlaba jikelele ubhekane nezinguquko nokuphazamiseka okuningi okuhlanganisa ukuquka kwesimo sezulu, ukuxhumana kwamazwe omhlaba, ukuthuthuka kwezomnotho, uguquko kwezezimboni kwesine (fourth industrial revolution), ukuthuthuka kwezobuchwepheshe, izinguquko kwezenhlalo, izinguquko kwezombusazwe nokwakamuva nje, ubhubhane i-Covid-19. Lezi zinguquko ezingenhla zibe nomthelela naseziKhungweni zeMfundo ePhakeme zaseNingizimu Afrika (HEIs). Ikakhulukazi, eminyakeni emibili kuya kwemithathu edlule, iziKhungo zeMfundo ePhakeme zaseNingizimu Afrika zibhekana ngokwengezekile nomkhankaso wezoguquko kwezemfundo ephakeme (okuhlanganisa nokuhlelwa kabusha kwezinhlelozifundo), ukuncipha kwemalisibonelelo kahulumeni, ukukhula kokuqhudelana, ukukhula kwezindleko, ukukhula kwesibalo sababhalisile, ukuncipha kwezinsiza, ukumenyezelwa kwemfundo ephakeme yamahhala, ukudlondlobala kwezombusazwe ezikhungweni zemfundo ephakeme nokukhula kokusetshenziswa kobuchwepheshe kwezokufundisa nocwaningo. Okungumphumela walokhu, ukudingeka kwabaholi bezikhungo zemfundo ephakeme eNingizimu Afrika abanamakhono azobalekelela ekuholeni ngempumelelo izinhlangano zabo kulezi zikhathi. Yize noma ubuholi bucwaningiwe ezikhungweni zemfundo ephakeme eNingizimu Afrika akukho okutholakele obekugxile ekuhlonzeni nasekuchazeni ngokuyizidingo zokuhola ngempumelelo lezi zikhungo ngalesi sikhathi sezinguquko nokuphazamiseka okwenzeka ngesivinini. Lolu cwaningo luhlonze futhi lwachaza ngamakhono namava adingekayo ukuze kuholwe ngempumelelo iziKhungo ZeMfundo ePhakeme zaseNingizimu Afrika ngesikhathi sezinguquko nokuphazamiseka okwenzeka ngesivinini kanye nokuyizidingo zezinga ngalinye lobuholi. Okokugcina, lolu cwaningo lwakhe injulalwazi nohlaka oluchaza ngobudlelwano phakathi kwezinguquko nokuphazamiseka okwenzeka ngesivinini, ukuba namava adingekayo nokuwasebenzisa ngempumelelo ekuholeni iziKhungo zeMfundo ePhakeme zaseNingizimu Afrika ngesikhathi salezi zinguquko nokuphazamiseka kanye nokubhekana nakho ngempumelelo. / Industrial and Organisational Psychology / D. Phil. (Consulting Psychology)

Text in Afrikaans / ’n Merkbare opbloei in die publikasie van literêre niefiksietekste wêreldwyd het gelei tot die klassifikasie van sodanige tekste as ’n vierde genre. Die politieke oorgang in Suid-Afrika in 1994 het gelei tot ’n soortgelyke toename in outobiografiese tekste waarin kommentaar gelewer word op die Suid-Afrikaanse politieke werklikheid deur die vertel van sowel persoonlike as kollektiewe geskiedenisse. Daymond en Visagie (2012) identifiseer outo-etnografie, apologie en belydenis as kenmerke van die Suid-Afrikaanse outobiografie ná 1994. In hierdie navorsingsverslag word enkele resente skrywersoutobiografieë van onderskeidelik Elsa Joubert (’n Wonderlike geweld: jeugherinneringe (2005); Reisiger (2009)), André P. Brink (’n Vurk in die pad (2009)) en Koos Kombuis (Seks & drugs & boeremusiek: die memoirs van ‘n volksverraaier (2000); Die tyd van die Kombi’s: ‘n persoonlike blik op die Afrikaanse rock-rebellie (2009)) gemeet aan die kriteria wat deur Daymond en Visagie voorgestel word. Die beskrywing en interpretasie van verskeie outo-etnografiese merkers lei daartoe dat hierdie outobiografieë as ’n vorm van kulturele introspeksie beskou kan word. / A marked proliferation in the publication of literary nonfiction globally led to the classification of such texts as a fourth genre. The political transition in South Africa in 1994 caused a similar increase in autobiographical texts in which commentary is offered on the South African political reality through the telling of both personal and collective histories. Daymond and Visagie (2012) identify autoethnography, apologia and confession as characteristics of post-1994 South African autobiographies. In this research report some contemporary writers’ autobiographies, respectively those of Elsa Joubert (’n Wonderlike geweld: jeugherinneringe (2005); Reisiger (2009)), André P. Brink (’n Vurkin die pad (2009)) and Koos Kombuis (Seks & drugs & boeremusiek: die memoirs van ‘n volksverraaier (2000); Die tyd van die Kombi’s: ‘n persoonlike blik op die Afrikaanse rock-rebellie (2009)) are evaluated using the criteria proposed by Daymond and Visagie. The description and interpretation of various autoethnographical markers confirm that these autobiographies can be considered a form of cultural introspection. / Afrikaans and Theory of Literature / M.A. (Afrikaans)

Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences)