scholarly journals MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO)

2018 ◽  
Vol 20 (4) ◽  
pp. 415-433
Author(s):  
Titik Setyaningsih ◽  
Antin Okfitasari
Keyword(s):  
Government Regulation ◽  
Single Case ◽  
Case Study Research ◽  
Structured Interview ◽  
Comparative Case Study ◽  
Research Approach ◽  
Study Approach ◽  
Tax Amnesty ◽  
Tax Payers

Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.

scholarly journals MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO)

2017 ◽  
Vol 20 (4) ◽  
pp. 415
Author(s):  
Titik Setyaningsih ◽  
Antin Okfitasari
Keyword(s):  
Government Regulation ◽  
Single Case ◽  
Case Study Research ◽  
Structured Interview ◽  
Comparative Case Study ◽  
Research Approach ◽  
Study Approach ◽  
Tax Amnesty ◽  
Tax Payers

Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.

scholarly journals Case study research: opening up research opportunities

2019 ◽  
Vol 55 (1) ◽  
pp. 100-111 ◽  
Author(s):  
Adriana Roseli Wünsch Takahashi ◽  
Luis Araujo
Keyword(s):  
Case Studies ◽  
Case Study Research ◽  
Research Approach ◽  
Case Study Approach ◽  
Content Type ◽  
Study Approach ◽  
The Social ◽  
Internal Coherence ◽  
Opening Up

Purpose The case study approach has been widely used in management studies and the social sciences more generally. However, there are still doubts about when and how case studies should be used. This paper aims to discuss this approach, its various uses and applications, in light of epistemological principles, as well as the criteria for rigor and validity. Design/methodology/approach This paper discusses the various concepts of case and case studies in the methods literature and addresses the different uses of cases in relation to epistemological principles and criteria for rigor and validity. Findings The use of this research approach can be based on several epistemologies, provided the researcher attends to the internal coherence between method and epistemology, or what the authors call “alignment.” Originality/value This study offers a number of implications for the practice of management research, as it shows how the case study approach does not commit the researcher to particular data collection or interpretation methods. Furthermore, the use of cases can be justified according to multiple epistemological orientations.

Formulating a Framework for Desktop Research in Chinese Information Systems

2016 ◽  
pp. 307-325
Author(s):  
Lihong Zhou ◽  
Miguel Baptista Nunes
Keyword(s):  
Information Systems ◽  
Research Question ◽  
Case Study Research ◽  
Theory Development ◽  
Qualitative Approach ◽  
Quantitative Approach ◽  
Research Approach ◽  
Study Approach ◽  
Is Research

The investigation of information systems (IS) development usually relies on two different research approaches, namely, quantitative approach and qualitative approach. Both approaches are equally important and useful to the development of IS theories. No research approach should be considered to be superior or inferior to the other. However, the mainstream of Chinese IS research mainly follows the quantitative approach, whereas the qualitative approach is generally viewed as “too soft” or not scientific enough. As a qualitative approach, desk case-study research approach has been widely accepted and applied in a number of IS research in the West. However, in China, this approach is merely considered as an effective approach for teaching, but not valid for scientific research investigations. Thus, Chinese IS research have neglected a number of important experiences, viewpoints and lessons, which can be elicited from IS case-studies occurred in the past. This chapter generally aims at introducing and discussing the desk case-study approach in IS research. Specifically, this chapter discusses this approach through four incremental research stages, namely, defining the research question, establishing theoretical framework from literature review, case-study selection, and theory formulation through case-study analysis. Furthermore, two exemplary research projects are presented in this chapter to further clarify and substantiate the research methods, tools and processes. It is expected that by formulating a rigorous research framework and specifying incremental processes of theory development, this research approach could be accepted and used by Chinese IS scholars in the future.

A methodology to define strategic processes in organizations

2008 ◽  
Vol 14 (2) ◽  
pp. 219-227 ◽  
Author(s):  
Payam Hanafizadeh ◽  
Sorousha Moayer
Keyword(s):  
Balanced Scorecard ◽  
Single Case ◽  
Case Study Research ◽  
Holistic View ◽  
Content Type ◽  
Holding Companies ◽  
Study Approach ◽  
Strategic Processes ◽  
High Level

PurposeTo elaborate a methodology enabling organizations to define their strategic processes among other processes.Design/methodology/approachA case study approach has been chosen due to the nature of this research. Case study research method is qualitative method but it can be positivist. The mix of techniques is appropriate and some degree of quantification is necessary. Three high‐level steps are designed and these steps are developed in the managerial holding companies (research case study).FindingsBecause of limitations on budget and time, organizations are able to define the processes which are critical to achieve organizations' goals. This methodology has a holistic view in organizations by using balanced scorecard framework.Research limitations/implicationsThis research is based on a single case. Generalization based on this case should be interpreted cautiously and a limitation of the case study should be kept in mind. Furthermore, the strategy of the research case is a competitive strategy and the strategic processes are chosen according to this strategy. They may be changed based on other strategies. In interpreting the result, these limitations should be kept in mind.Originality/valueDefining the strategic processes helps organizations to use their resources based on their objectives. This paper presents a methodology that improves the ability of organizations in managing and directing their resources efficiently.

scholarly journals Unravelling the makings for entrepreneurial success: A case study of the Maponya business in South Africa

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Patrick Ssekitoleko ◽  
Yvonne Du Plessis
Keyword(s):  
South Africa ◽  
Single Case ◽  
Business Case ◽  
Structured Interview ◽  
Research Approach ◽  
Entrepreneurial Success ◽  
South Africans ◽  
Black South Africans ◽  
Privately Owned

Background: The achievement of local entrepreneurial success in South Africa is projected to reduce widespread unemployment in the townships, enhance the general buying power and upraise the overall productivity and living standards of poor South Africans. However, most entrepreneurial ventures do not survive for long, and remarkably the number of self-established, privately owned and long-standing businesses amongst black South Africans is very few.Aim: To investigate the factors that have led to the success and longevity of the Maponya business case.Setting: This research focused on a privately owned, self-initiated black South African successful business, which has been in existence for at least six decades.Methods: A qualitative research approach of a descriptive and explanatory single case study design was utilised using data from a semi-structured interview guide. Thematic and content analysis were used in the data analysis process.Results and findings: It was found that the Maponya business case is a family-controlled type of business. The success and longevity of the Maponya business case are attributable to the closeness of members within the Maponya family or clan. Access to membership is well controlled and requires adherence to a set of values based on one another to prosper in business.Conclusion: The documented findings can serve as a template for understanding the operationalisation of management techniques and leadership principles for entrepreneurial success and longevity in business for black South Africans and illuminate business prowess for the Southern African region and the entire African continent.

Using a Qualitative Interpretive Approach in Educational Technology Implementation

2020 ◽  
pp. 318-331
Author(s):  
Ibrahim Osman Adam
Keyword(s):  
Developing Country ◽  
Technology Implementation ◽  
Single Case ◽  
Case Study Research ◽  
Research Process ◽  
Research Approach ◽  
Single Case Study ◽  
Structured Interviews ◽  
Doctoral Research

This chapter presents some methodological issues raised in the research process of an interpretive researcher in a maiden doctoral programme in a developing country. The chapter draws on a doctoral research experience which employed an interpretive case study approach as the methodology and a combined lens of activity and agency theories as to the theoretical foundation. The research relied on a single case study in a developing country context. The chapter offers an overview of some practicalities of carrying out a single case study research using an interpretive philosophy by presenting the different viewpoints using semi-structured interviews, documents and participant observation, and analysing the data through hermeneutics. The chapter presents some challenges and how interpretive research methods can be used as a clear methodological strategy, especially in an environment where many researchers are not familiar with this research approach. This reflective account provides lessons for others who wish to go through an interpretive process of researching an information systems phenomenon.

scholarly journals Comparative Case Studies

2017 ◽  
Vol 42 (3) ◽  
pp. 899-920 ◽  
Author(s):  
Lesley Bartlett ◽  
Frances Vavrus
Keyword(s):  
Social Sciences ◽  
Case Study Research ◽  
Comparative Case Study ◽  
Case Study Approach ◽  
New Approach ◽  
Study Approach ◽  
The Social ◽  
Comparative Case Studies ◽  
Case Based

Abstract: What is a case study and what is it good for? In this article, we review dominant approaches to case study research and point out their limitations. Next, we propose a new approach - the comparative case study approach - that attends simultaneously to global, national, and local dimensions of case-based research. We contend that new approaches are necessitated by conceptual shifts in the social sciences, specifically in relation to culture, context, space, place, and comparison itself.

scholarly journals Comparative Case Studies: An Innovative Approach

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Lesley Bartlett ◽  
Frances Vavrus
Keyword(s):  
International Education ◽  
Case Studies ◽  
Case Study Research ◽  
Comparative Case Study ◽  
Study Research ◽  
Comparative And International Education ◽  
Study Approach ◽  
The Social ◽  
Comparative Case Studies

What is a case study and what is it good for? In this article, we argue for a new approach—the comparative case study approach—that attends simultaneously to macro, meso, and micro dimensions of case-based research. The approach engages two logics of comparison: first, the more common compare and contrast; and second, a ‘tracing across’ sites or scales. As we explicate our approach, we also contrast it to traditional case study research. We contend that new approaches are necessitated by conceptual shifts in the social sciences, specifically in relation to culture, context, space, place, and comparison itself. We propose that comparative case studies should attend to three axes: horizontal, vertical, and transversal comparison. We conclude by arguing that this revision has the potential to strengthen and enhance case study research in Comparative and International Education, clarifying the unique contributions of qualitative research.

Management of Records in Adapted Buildings as Records Centres in Zimbabwe

Mousaion ◽  
2018 ◽  
Vol 35 (3) ◽  
Author(s):  
Samson Mutsagondo ◽  
Getrude Maduyu ◽  
Godfrey Tsvuura
Keyword(s):  
Qualitative Research ◽  
Case Study Research ◽  
Research Approach ◽  
Records Management ◽  
Personal Observation ◽  
Structured Interviews ◽  
Design Data ◽  
Professional Management ◽  
The Government

This paper discusses the challenges of records management that arise from the use of adapted buildings as records centres in Zimbabwe, despite the advantages of using such buildings. A qualitative research approach was used as well as a case study research design. Data were collected from seven officers of the Gweru Records Centre through semi-structured interviews. Personal observation was used to triangulate findings from interviews. It was found that the use of adapted buildings as records centres was a cheaper and quicker way of establishing records centres throughout the country. However, a number of preservation, security and management challenges cropped up as the conditions of the buildings and the environment of the adapted buildings were not conducive to the proper and professional management of records. This study is important in that it explores the prospects and challenges of using adapted buildings as records centres in Zimbabwe, an area that has not been researched by many authors. This provokes archival authorities and the government to seriously consider establishing purpose-built records and archival centres.

Strengthening Agriculture Value Chain through Collectives: Comparative Case Analysis

2021 ◽  
pp. 097300522199143
Author(s):  
Sneha Kumari ◽  
Nisha Bharti ◽  
K. K. Tripathy
Keyword(s):  
Value Chain ◽  
Action Theory ◽  
Secondary Data ◽  
Comparative Case Study ◽  
Collective Actions ◽  
Case Study Approach ◽  
Study Approach ◽  
The Board Of Directors ◽  
Market Linkage

Indian agriculture has always been less profitable. Several factors contribute to the low profitability in agriculture, but less value addition, weak value chain system and weak market linkage are some of the most important factors. Producer companies are helping small farmers to emerge in the market. The farmer producer organisations (FPOs) linked with the producer companies are the best example of collective actions. The collective actions for the agriculture value chain (AVC) have resulted in a decrease in the cost and an increase in revenue. FPO and producer company find a good place in the underpinning theory of collective action theory. This study examines various successful examples of strengthening AVC through cooperatives and tried to identify various factors responsible for the success of these collectives. This study has adopted a case study approach. Three successful cases, that is, Vasundhara Agriculture Horticulture Producer Company Ltd: a multi-state FPO, Abhinav Farms Club and Sahyadri Farmer Producer Company have been selected for the case study based on their successful interventions for strengthening the agriculture value chain. Primary and secondary data has been collected through telephonic interviews from the board of directors, chairman and the members of the FPO. Both primary and secondary data have been collected to compare the three cases for AVC models. The data has been analysed using a comparative case study approach. The parameters of AVC have been identified using the Delphi technique. The study has found that collective actions have helped the farmers to strengthen the agriculture value chain. The study also concluded that leadership played an important role in defining the success of the FPOs. The study brings out future directions to excel in AVC through collectives.

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