Constructing the Fundamental Principles of Taxation through Triangulation

2018 ◽  
Vol 16 (2) ◽  
pp. 25-45
Author(s):  
Hanneke du Preez
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Adam Smith ◽  
The Public ◽  
Qualitative Research Design ◽  
Effective Administration ◽  
Personal Experiences ◽  
The World ◽  
Single Question ◽  
Different Levels

ABSTRACT Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded in his observations and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles scientifically, three qualitative research methods were conducted. Method 1 is a thematic analysis of taxation history. Method 2 applies a qualitative research design called an Interactive Qualitative Analysis. Finally, Method 3 uses a single question in writing, sent to taxation experts from various countries. The question asked in Methods 2 and 3 is: What are the fundamental principles of taxation that are essential to taxation internationally as a discipline? The findings of the three research methods were triangulated in order to propose a set of six fundamental principles of taxation. The six proposed principles are: efficient and effective administration and communication; certain, neutral, understandable legislation; equity influencing different levels of society; taxpayers' duty to contribute to society versus the government's duty to strike a balance between taking too little and taking too much; benefits to the public through taxation; and change unwanted social behavior. JEL Classifications: H2; H3.

Larry Page’s Styles of Leadership

2020 ◽  
Vol 29 (2) ◽  
pp. 134-142
Author(s):  
Anggita Rachmanantya ◽  
Sari Wahyuni ◽  
Andi Nurrohman ◽  
Anansya Ralia ◽  
Aniek Martono
Keyword(s):  
Decision Making ◽  
Qualitative Research ◽  
Research Methods ◽  
Role Models ◽  
Organizational Strategies ◽  
Transformational Leader ◽  
Constructive Feedback ◽  
Descriptive Research ◽  
The World ◽  
Speak Up

Leaders are very important for organizations and businesses. The various characters of leaders can determine the success of an organization due to their role and responsibility for planning, organizing, and decision-making of organizational strategies to achieve their goals. One of the leaders whose characteristic is quite interesting and possibly become our role models is Larry Page, a co-founder of Google Inc. The researchers used qualitative research methods by descriptive research in explaining Larry Page style of leadership in leading Google Inc. Result of this study shows that Larry Page has a very open and equal way of leading, making him a democratic and transformational leader for an instance Larry believe in crazy ideas of their employees since he believes that insane ideas could change the world whereas not all the leaders can trust their subordinate. To hear the ideas, Larry always encourages his subordinate to speak up at every opportunity and instantly give them constructive feedback.

scholarly journals Factors that affect public relations practice: in the case of Tigray Education Bureau

2020 ◽  
Vol 9 ◽  
pp. 184-194
Author(s):  
Solomon Shiwabaw Mulu
Keyword(s):  
Public Relations ◽  
Research Methods ◽  
Quantitative Research ◽  
Sampling Method ◽  
Point Of View ◽  
Disciplinary Boundaries ◽  
The Public ◽  
Tigray Region ◽  
Qualitative Research Design ◽  
Reporting Method

Public relations practice is a profitable interpretation of an organization's new and continuous relationship with stakeholders, including customers, by managing all communication relationships with the organization that creates the reputation and protects its reputation [5]. The researcher has employed mixed research methods. Mixed approaches are far more compressive than attacking a problem one point of view and allow a different type of data to be accessed from disciplinary boundaries. Employing a purposive sampling method, a total of 7 PR officers of the Tigray region education Bureau and the Public relations Manager of the respective Bureau have been selected. An interview and questionnaires have been employed to gather data. After the researcher has collected the relevant data using the mixed research methods it has been analyzed. The data which was gathered using a quantitative research method has been analyzed and interpreted in a table and report in percentage with sufficient explanation for each table result and percentages using SPSS data analyzing software. Besides, the gathered data using a qualitative research design was analyzed in the reporting method with elaboration.

scholarly journals The Popularity of Faerlina US - World of Warcraft Classic Server: Game Study Using Qualitative Research Methods on the World of Warcraft Classic Game Server

MEDIASI ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 19-27
Author(s):  
Deddy Stevano H. Tobing
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Role Playing ◽  
Qualitative Research Methods ◽  
World Of Warcraft ◽  
Economic Activities ◽  
Virtual Currency ◽  
The World ◽  
Role Playing Game ◽  
Depth Interviews

This research discusses the popularity of Faerlina US which is one of the game server of the game World of Warcraft Classic (WoW Classic), a MMORPG (Massively Multiplayer Online Role Playing Game) game version which is one of the World of Warcraft game version released on 26 August 2019. This study uses several qualitative research methods, namely participatory observation, in-depth interviews, and studies of previous studies. The results of this study indicate that the popularity of Faerlina US tends to be driven by the popularity of twitch.tv streamers who play on these servers. This research also shows that Faerlina has also become popular because it is interesting to be a place to conduct economic activities such as selling virtual items and conducting gold-virtual currency transactions into real money.

Application of Butler’s (1980) Tourist Area Life Cycle to Saly (Senegal)

2018 ◽  
Vol 6 (1) ◽  
pp. 47-56 ◽  
Author(s):  
Mouhamadou Bamba LY
Keyword(s):  
Qualitative Research ◽  
Developing Countries ◽  
Life Cycle ◽  
West Africa ◽  
Research Method ◽  
Public Authorities ◽  
The Public ◽  
Tourist Destinations ◽  
The World ◽  
A Site

Richard W. Butler publishes in 1980 a model of evolution of tourist destinations known as TALC -Tourism Area Life Cycle- which stipulates that a site exploited for tourism and leisure knows 6 phases in its evolution: exploration, involvement, development, consolidation, stagnation, decline or rejuvenation. Several experiments of the model will be carried out around the world, however the tourist destinations located in the developing countries constitute a residual category of these applications. This article proposes an exploration of the TALC at the first station developed by the public authorities in West Africa, Saly located on the small coast in Senegal. For this purpose, we used a qualitative research method based on semi-directive interviews with actors at the level of the student site completed by official statistics. Our results show that Saly is in a so-called stagnation phase and that it is important to re-qualify the typology of tourist space in this city, which is experiencing a significant change in relation to its location.

scholarly journals Implementasi Manajemen Pendidikan Karakter Di Sekolah

2019 ◽  
Vol 11 (1) ◽  
pp. 56
Author(s):  
Mujahidatun Mukhlisoh ◽  
Suwarno Suwarno
Keyword(s):  
Qualitative Research ◽  
Character Education ◽  
Research Method ◽  
Planning Process ◽  
Young Generation ◽  
Qualitative Research Design ◽  
The World ◽  
Research Objects ◽  
Management Functions ◽  
And Behavior

Character is a matter that needs attention in the world of education. Character is a system that underlies a person's thoughts and behavior. So, it can be said that without a strong foundation of character values ​​will make education and the fragility of the young generation of a nation low. In general, this study aims to find and disclose planning, implementation, organizing, evaluating, constraints and solutions in overcoming the constraints of character education implementation. The research method used in this study is a qualitative research design with multi cases of research conducted at two institutions, namely at SDI Raudlatul Jannah Sidoarjo and SD Al-Hikmah Surabaya in a management review with the characteristics of different research objects. The results of the study found SDI Raudlatul Jannah Sidoarjo and Al-Hikmah Elementary School Surabaya, both of them together form a character education program by carrying out stages of management functions effectively. The effectiveness of the planning is evident from the stages of the planning process carried out by the school by preparing a strategic plan for character education

scholarly journals MONUMENT STATUE STUDY OF NANI WARTABONE STRUGGLE THROUGH BACKGROUND AND ITS VISUALIZATION

ARTic ◽  
2019 ◽  
Vol 4 ◽  
pp. 193-201
Author(s):  
Muhammad Isla
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Research Methods ◽  
Historical Background ◽  
Research Results ◽  
Left Hand ◽  
The Public ◽  
The People ◽  
The Right ◽  
Descriptive Qualitative

This study aims to find out how to study the Nani Wartabone statue in terms of visuals, to provide knowledge to the people of Gorontalo the meaning of the Nani Wartabone statue and to describe the background study and visualization of the Tilongolo Nani Wartabone monument statue. This research was written using descriptive qualitative research methods, the authors observed in detail the background and visualization of the Tilongolo Nani Wartabone monument, the results of this study allow the writer to know the historical background of the Tilongolo Nani Wartabone monument statue and the writer can also know the visual meaning of the Tilongolo Monument statue Nani Wartabone. The research results obtained by the author are quite good because there are two sources who are quite helpful in the process of writing this research, the conclusion or the final result of this study is that the writer and the public can find out the background of the Nani Wartabone statue made to commemorate his services in fighting the invaders and the meaning of the visualization of the statue of the struggle of Nani Wartabone, namely: (1) The pointing hand has a meaning, namely his birthplace, Bube Village, Suwawa District, Bone Bolango Regency, Gorontalo Province; (2) Bayonet in the left pocket is made by Suwawa which has the mystical power to protect Nani Wartabone in certain situations; (3) The pistol in the right pocket is used as a helper for the main weapon in the left hand of Nani Wartabone; (4) The weapon in the left hand of Nani Wartabone is a long rifle (hunting rifle) that can be used on the battlefield; (5) The Safari uniform used by Nani Wartabone has patriotic meaning and strength; and (6) Base of 2 and the curve of base of 3 represents the number 23 celebrated as patriotic day by the people of Gorontalo.

scholarly journals Pelanggaran Kode Etik Jurnalistik dalam Pemberitaan Anak di GTV

Koneksi ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 318
Author(s):  
Natasya Feline Desvianny ◽  
Eko Harry Susanto
Keyword(s):  
Qualitative Research ◽  
Mass Media ◽  
Research Methods ◽  
Code Of Ethics ◽  
Television News ◽  
Qualitative Research Methods ◽  
The Public ◽  
Mainstream Media ◽  
The Press ◽  
Basic Reference

The press is an organization for disseminating information through mass media, the more information received, the greater the responsibility required. In carrying out its functions, rights, obligations and role, the press is demanded to be open to the public about a news that is raised. To carry out good journalistic activities requires a journalistic code of ethics. The code of ethics established by the Press Council is a basic guideline / reference in carrying out journalistic activities. This regulation makes the direction for the press to continue in accordance with the rules, even though accessing news now is not only through the mass media such as television. Television is part of the mainstream media, despite the convergence of media, the audience still believes that journalistic news on television can be trusted with the truth and credibility of the news content. This study uses descriptive qualitative research methods to analyze in detail the problems that are formulated. The purpose of this research is to find out how the application of the code of ethics in the production of television news on GTV. Because the code of ethics is a basic reference in carrying out journalism activities, the purpose of journalism is the correctness of the information that will be received by the public.Pers merupakan alat penyebar informasi melalui media massa, semakin banyak informasi yang diterima maka semakin besar tanggung jawab yang dibutuhkan. Dalam melaksanakan fungsi, hak, kewajiban, dan peranannya pers dituntut harus terbuka kepada masyarakat terhadap sebuah berita yang diangkat. Untuk menjalankan kegiatan jurnalistik yang baik dibutuhkan adanya kode etik jurnalistik. Kode etik yang telah ditetapkan oleh Dewan Pers merupakan pedoman/acuan dasar dalam menjalani kegiatan jurnalistik.  Peraturan inilah yang menjadikan arah agar pers tetap berjalan sesuai dengan aturan, meskipun mengakses berita kini tidak hanya melalui media massa seperti televisi. Televisi merupakan bagian dari media mainstream, meskipun adanya konvergensi media namun khalayak tetap memandang bahwa berita jurnalistik di televisi dapat dipercaya kebenaran serta kredibilitas isi berita tersebut. Penelitian ini menggunakan metode penelitian kualitatif yang bersifat deskriptif untuk menganalisis dengan rinci masalah-masalah yang dirumuskan. Tujuan dari adanya penelitian ini ialah untuk mengetahui bagaimana penerapan kode etik dalam produksi berita televisi di GTV. Karena kode etik merupakan acuan dasar dalam melaksanakan kegiatan jurnalisme, tujuan dari adanya jurnalisme adalah kebenaran dari sebuah informasi yang akan diterima oleh masyarakat.

scholarly journals Penggunaan Instagram Sebagai Media Informasi Bimbingan dan Konseling di Indonesia

2019 ◽  
Author(s):  
Lutfiani Dwi Oktavia
Keyword(s):  
Qualitative Research ◽  
Social Media ◽  
United Kingdom ◽  
Research Method ◽  
Guidance And Counseling ◽  
Qualitative Research Method ◽  
The Public ◽  
Lack Of Information ◽  
The World ◽  
School Police

Social media is no longer a taboo for Indonesian people, young and old all using social media, for example, Instagram. Instagram users have reached 56 millions and become the fourth largest country in the world beat Russia, Turkey, Japan, and United Kingdom (according to cuponation.co.id april 2019 sources). The writing of this article aims to describe the form of utilization from the Instagram account @ruang_bimbingan_konseling. The research method used was descriptive qualitative research method with uses data in the form of words and produces descriptions in the form of words. The results of this study show Instagram can be a medium for informing all information about guidance and counseling in the form of photos and videos. Instagram can be a solution in overcoming the lack of information about guidance and counseling, which raises the stigma to the public about guidance and counseling is the school police or just dealing with bad boys.

scholarly journals POTENSI DAN TANTANGAN PEMBERDAYAAN MASYARAKAT LAHAN GAMBUT:

KOMUNITAS ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 1-20
Author(s):  
Iwed Mulyani
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Research Methods ◽  
Sustainable Livelihoods ◽  
Community Empowerment ◽  
Land Area ◽  
Continuous Analysis ◽  
Toll Road ◽  
The World ◽  
The Government

Indonesia is a country with the largest area of ​​tropical peatland land in the world. Riau Province has the largest peatland area (3.8 million hectares) in Indonesia. Besides having the largest land area, Riau Province is also the second-largest contributor to peatland fires (53,034 hectares) after Kalimantan with Dumai City as the region with the highest fire cases (15 cases). The trend in handling these problems has begun to involve relevant stakeholders, not just the responsibility of the government or the community, even the private sektor. One of the strategies undertaken is to analyze the potential that exists in peatlands using a continuous analysis to provide program recommendations that can solve this problem. Therefore this research will look at how the analysis of sustainable livelihoods conducted by PT Pertamina RU II Dumai company in providing recommendations for peatland community empowerment programs. This study uses qualitative research methods with data collection techniques using interviews, observation and documentation studies. The results of this study provide three program recommendations, namely the use of peatlands whit involving the Paman Jaya Mandiri Farmer Group, the improvement of the RT 12 RT toll road infrastructure, and the improvement of sanitation and PHBS counselingh

scholarly journals THE BIOGRAPHY OF PUANG MASSER AND HIS PAPERS

Al-Qalam ◽  
2020 ◽  
Vol 26 (2) ◽  
pp. 319
Author(s):  
Idham Idham
Keyword(s):  
Qualitative Research ◽  
Doctoral Program ◽  
Contemporary Society ◽  
The Public ◽  
South Sulawesi ◽  
Short Biography ◽  
The World ◽  
West Sumatra ◽  
Long Time ◽  
Written Sources

<p><em>Since long time ago, Indonesia contributes to one of the largest Muslim scholar graduates in the world, these scholars are not only recognized in their countries, but are recognized throughout the world. They are Nuruddin Ar Raniri (Aceh), Sheikh Nawawi al Bantani (Banten), Khalil Bangkalan (Madura), Sheikh Muhammad Arsyad al Banjari (South Kalimantan), Sheikh Yusuf al Makassari (South Sulawesi), Sheikh Ahmad Khatib al Minangkabawi and Muhammad Jamil Jambek (West Sumatra), Sheikh Mahfudz Tremas (Java), following Hadhratus Sheikh KH. Hasyim Asy'ari (founder of  Nahdatul  Ulama),  KH. Ahmad  Dahlan (founder of  Muhammadiyah),  Prof.  Dr.  Hasbi  ash- Shidiqqey (initiator of Indonesian jurisprudence), Prof. Buya Hamka, and so on. The number of scholars in Indonesia will never be exhausted to be studied, because scholars always grow and develop in the community. Some of the scholars have written their biographies, but many of them have not yet been written. The absence of written sources (reading) about the scholar makes the public not familiar with it. So the purpose of writing this short biography is to find out a short biography of one of the scholars, namely Dr. Muhammad Nawawi Yahya Abudrrazak Al Majene, from Mandar, West Sulawesi. Nawawi Yahya is known by the local people by the name of Puang Masser, because most of his life was spent in Egypt in the context of studying. From the undergraduate program until the doctoral program was completed in Egypt. Nawawi Yahya or Puang Masser managed to write a dissertation entitled "Az Zakah wa an Nadzum al Ijtima'iyah al Mu'ashirah", Zakat  and  the  Order of the  Contemporary Society. What's interesting  about the dissertation is its thickness reaches 3,593 pages, which is divided into six chapters. The work has now been published by the Research Center for Literature and the Religious Khazanah of the Indonesian Ministry of Religion's Research and Development Agency. This study used interviews, observations, and documentation in collecting data as well as qualitative research in general.</em></p><p> </p>

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