scholarly journals Evaluasi Kepatuhan Pajak Berdasarkan Perilaku Data Keuangan dan Non Keuangan (Studi Kasus pada KPP Jakarta)

2021 ◽  
Vol 31 (1) ◽  
pp. 116
Author(s):  
Bayu Maulana Muhammad ◽  
Aruna Wirjolukito
Keyword(s):  
Single Case ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Financial Data ◽  
Tax Revenue ◽  
Case Study Method ◽  
Compliance Behavior ◽  
Tax Audit ◽  
Perceived Behavior Control

The purpose of this research is to evaluate tax compliance based on the behavior of taxpayers' financial and non-financial data. This research is expected to be useful as material for evaluating the level of tax compliance of taxpayers. This study uses a case study method (single case) and uses a mixed method. Descriptive analysis is used to analyze data from the research object in the form of a single case unit analysis. The results of this study indicate the perceived behavior control of taxpayers that shows low tax compliance behavior. The combination of analysis of financial and non-financial data from taxpayers produces a useful evaluation in determining the level of tax compliance. Based on this, the low achievement of tax revenue realization and high tax audit performance is directly influenced by the low tax compliance behavior of taxpayers. Keywords: Tax Compliance; Behavior; Financial Data; Non-Financial Data.

scholarly journals PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK YANG DIMODERASI OLEH INTENSITAS PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KUNINGAN

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ida Soraya Dadang Suhendar
Keyword(s):  
Statistical Analysis ◽  
Descriptive Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Tax Audit ◽  
Study Population ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study was to illustrate the level of taxpayer compliance, the tax audit intensity, and the tax revenue as well as the influence of taxpayer compliance and tax audit intensity either simultaneously or partially on tax revenue, and the influence of the tax audit intensity of the interaction level of taxpayer compliance on tax revenue in the Tax Office Primary Kuningan. The hypothesis that the authors propose was the level of taxpayer compliance and tax audit intensity simultaneously affect the tax revenue, the level of taxpayer compliance a positive effect on tax revenue, tax audit intensity positive effect on tax revenue, tax audit intensity positive effect on the interaction level of taxpayer compliance on tax revenue. This research was conducted by using descriptive method verifikatif with quantitative approach. The study population was taxpayer compliance data, the realization of tax audits, and tax revenue to the Tax Office Primary Kuningan. Sampling using non probability sampling was purposive sampling technique in order to obtain samples of the data that taxpayer compliance, realization of tax audits, and tax revenue to the Tax Office Primary Kuningan for 5 years was from the year 2009 until the year 2013 in the form of data analysis tools description and analysis of statistical analysis through regression analysis moderating. Based on the results of the descriptive analysis showed that the Tax Office Primary Kuningan generally have high levels of tax compliance, tax audit intensity, and tax revenues were likely to increase each semester with an average of 15583.50 respectively SPT, 16017.4010 tens of millions of dollars, and 59.8960 tens of millions of dollars. Statistical analysis showed that the level of taxpayer compliance and tax audit intensity simultaneously and significantly influential to tax revenues, the level of taxpayer compliance was significantly positive effect on the increase in tax revenue, tax audit intensity was significantly positive effect on tax revenue, and the tax audit intensity significantly positive effect on the interaction level of taxpayer compliance on tax revenues.

scholarly journals Understanding the concept of the Pi (π) number for pre-service teacher

2021 ◽  
Vol 10 (4) ◽  
pp. 1366
Author(s):  
Yus Mochamad Cholily ◽  
Beti Istanti Suwandayani
Keyword(s):  
Classroom Environment ◽  
Single Case ◽  
Descriptive Analysis ◽  
Case Study Method ◽  
Elementary School Mathematics ◽  
Analysis Technique ◽  
Teachers And Students ◽  
Pre Service Teacher ◽  
Academic Year

<span>This study examined the learning of Pi (π) numbers in elementary school mathematics. This research was conducted by employing case study method containing a single case concerning the Pi (π) numbers. A total of 432 pre-service teachers participated in the study from the academic year of 2019-2020. This research employed observation, interview, and document analysis as the data collection tool. The conduct of the research involving the teachers and pre-service teachers was made in the classroom environment. The practice that participants posed for the account of Pi (π) number were analyzed by descriptive analysis technique in the scope of qualitative analysis. The data obtained from the participants were summarized and interpreted according to the predefined theme, and findings were arranged by a direct citation of the problems. Based on the analysis of the research, it showed that participants had problems in determining Pi (π) numbers as Pi (π) numbers are only taught by memorization methods. The teachers also did not understand about the source of Pi (π) number. Learning Pi (π) numbers are directly practiced through problems and formulas. Understanding the formula of plane figures is also not yet understood, so teachers and students basically only memorize the formula.</span>

scholarly journals LEADERSHIP PERCEPTIONS AND COMPETENCIES OF DEPUTY PRINCIPALS

2016 ◽  
Vol 71 (1) ◽  
pp. 16-30
Author(s):  
Suleyman Goksoy
Keyword(s):  
Descriptive Analysis ◽  
Leadership Competencies ◽  
Leadership Role ◽  
Leadership Roles ◽  
Leadership Perceptions ◽  
Human Relations ◽  
Case Study Method ◽  
Technical Competencies ◽  
Interpersonal Competencies

The research aims to determine the leadership levels the deputy principals feel, their perceptions of their personal features and the environment of the organization in which they demonstrate leadership role. In the research, case study method from qualitative research methods was used. The data were collected by one of the qualitative data collection tools; interviewing. The data were analysed with descriptive analysis techniques. The following results were obtained in the research: Deputy Principals consider themselves as leaders in terms of personal features and behaviours. The competencies of deputy principals in terms of leadership are; technical competencies, interpersonal competencies, conceptual and cognitive competencies. The aspects that deputy principals think that they need to improve and enhance are; human relations, determinedness, consistency, sensitivity, talkativeness and hurriedness. According to research results, it is found that deputy principals are of the opinion that schools have the centralist, inflexible, disaggregated, officialised and non-creative features of the organizational structure in terms of institution, culture, legislation and management. Key words: case study, deputy principals, leadership roles and attitudes, leadership competencies.

scholarly journals CELTA Course from the Perspective of EFL Instructors: A Case Study

2021 ◽  
Vol 4 (4) ◽  
Author(s):  
Tolga Çay ◽  
◽  
Cenk AKAY ◽  
Keyword(s):  
Qualitative Data ◽  
Single Case ◽  
Descriptive Analysis ◽  
Private University ◽  
Course Evaluation ◽  
Single Case Study ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Evaluation Survey

The aim of this study is to explore the CELTA course from the perspective of EFL instructors. A single case study of qualitative research methods is employed in the study. The sample consists of 6 EFL instructors working for a private university in Turkey. The quantitative data of the research was obtained through course evaluation survey. Qualitative data was gathered by open-ended questions and interview forms developed by the researcher and also with the documents. Descriptive analysis was performed to show evaluation of the course in the quantitative phase of the research. On the other hand, the content analysis method was applied in the analysis of qualitative data. As a result of the study, the CELTA course is useful for EFL instructors’ careers; nevertheless the course components and content should be redesigned considering andragogic principles. Moreover, EFL instructors were pleased to take the course at the end of the course although the course’s weaknesses.

scholarly journals TRADISI WIWITAN: CARA PENYEBARAN DAN PROSES PEMBELAJARAN OLEH MASYARAKAT (Studi Kasus: Dusun Kedon Desa Sumbermulyo, Kecamatan Bambanglipuro, Kabupaten Bantul)

2020 ◽  
Vol 43 (2) ◽  
pp. 73
Author(s):  
Selamet Eko Edy Saputro ◽  
Dwiningtyas Padmaningrum ◽  
Arip Wijianto
Keyword(s):  
Social Learning ◽  
Digital Media ◽  
Local Community ◽  
Single Case ◽  
Local Communities ◽  
Single Case Study ◽  
Case Study Method ◽  
Interactive Analysis ◽  
Farmer Groups

The form of traditional knowledge that still persistence one is wiwitan tradition in Kedon Hamlet, Sumbermulyo Village, Bambanglipuro Subdistrict, Bantul Regency. The persistence of wiwitan tradition in Kedon Hamlet when the appreciation of cultural heritage generationsstarted to fade indicates that the presence of preservation efforts by the local community is still exist.Thisefforts can be done through learning and dissemination of wiwitan tradition by the local communities. Based on the idea this research aimed to; (1) determine how the communities of Kedon Hamlet, Sumbermulyo Village, Bambanglipuro Subdistrict Bantul Regency disseminate wiwitan tradition, (2) determine how the communities of Kedon Hamlet, Sumbermulyo Village, Bambanglipuro Subdistrict, Bantul Regencylearn wiwitan tradition. This research used a single case study method that examine the phenomenon of the persistence of wiwitan tradition. The data was collected by observation, documentation and indepth interview with informan. The determination informan conducted in purposive. Informan in the research are the head of Kedon Hamlet, chairman of the farmer groups, and the local communities. The data was analyzed using the model of interactive analysis Miles and Hubermen. This research showed that; (1) the communities of Kedon Hamlet disseminated wiwitan tradition in the form of cultural carnival, words of mouth and digital media, (2) the communities of Kedon Hamlet learned wiwitan tradition through social learning.

scholarly journals Analysis of Value Added of Salted Little Tuna in Bandung Regency, West Java, Indonesia (The Case Study in Pindang Ikan Family Business)

2021 ◽  
pp. 26-34
Author(s):  
Ayudya Primarini ◽  
Iwang Gumilar ◽  
. Junianto ◽  
Zuzy Anna
Keyword(s):  
Descriptive Analysis ◽  
Value Added ◽  
Analysis Method ◽  
Case Study Method ◽  
Tuna Fish ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive ◽  
Research Show ◽  
General Method

This study aimed to analyze the value-added of salted little tuna in Bandung Regency. The general method used in this research is the case study method. The data analysis method used is quantitative descriptive analysis. And to analyze the value-added, the Hayami’s methods were used. The research conduct in Bandung regency from July to August 2021. The results of this research show that value added of salted little tuna in Bandung regency is 27% it means the price of salted little tuna increase 27% from the price of fresh little tuna fish. So, the value-added of salted little tuna is relatively still low. The strategic that used to increase the value added of salted little tuna i.e., increasing in production, increasing in price, and decreasing in costs.

scholarly journals Tingkat Kepatuhan Wajib Pajak Badan Usaha Mikro Kecil dan Menengah Setelah Diberlakukan Tarif 1 % (Final) PPh (Studi Kasus di KPP Pratama Pontianak)

2016 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Sari Zawitri ◽  
Elsa Sari Yuliana
Keyword(s):  
Tax Compliance ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Narrative Case Study ◽  
Policy Suggestions ◽  
Before And After ◽  
Research Problems ◽  
Gross Income ◽  
The Government

Year 2015 is the year for developing Tax Payer and the year of issuance of GovernmentRegulation No. 46 Year 2013, which imposed 1% tax to SMEs with a turnover (gross income)from Rp 1 to a maximum of Rp 4.8 billion per year. The research problems are formulated: (1)How does the level of tax compliance in KPP Pratama Pontianak before and after the 1% taxpolicies for SME corporate tax payer? (2) What efforts made by the tax authorities in improvingtax payer compliance company in terms of delivering the tax obligations on KPP PratamaPontianak. The research method was an exploratory, descriptive, narrative case study approachto the object KPP Pratama Pontianak. Outcomes of this study are expected KPP PratamaPontianak be an example or reference for other KPP in performing their duties and functions aspublic service on tax. The results showed that there was a slight increase tax payer compliance inKPP Pontianak after their policy of 1% per month tax on turnover (gross income), whencompared with the prior policy. Suggestions for the government, in this case the DirectorateGeneral of Taxation, in formulating tax policy in order to maximize tax revenue. 

Is There a (Viable) Crucial-Case Method?

2007 ◽  
Vol 40 (3) ◽  
pp. 231-253 ◽  
Author(s):  
John Gerring
Keyword(s):  
Social Science ◽  
Single Case ◽  
Critical Role ◽  
Case Method ◽  
Case Study Method ◽  
Case Selection ◽  
Science Disciplines

Case study researchers use diverse methods to select their cases, a matter that has elicited considerable comment and no little consternation. Of all these methods, perhaps the most controversial is the crucial-case method, first proposed by Harry Eckstein several decades ago. Since Eckstein’s influential essay, the crucial-case approach has been used in a multitude of studies across several social science disciplines and has come to be recognized as a staple of the case study method. Yet the idea of any single case playing a crucial (or critical) role is not widely accepted. In this article, the method of the crucial case is explored, and a limited defense (somewhat less expansive than that envisioned by Eckstein) of that method is undertaken. A second method of case-selection, closely associated with the logic of the crucial case, is introduced: the pathway case.

Knowledge co-creation in Open Innovation Digital Platforms: processes, tools and services

2019 ◽  
Vol 34 (7) ◽  
pp. 1434-1447 ◽  
Author(s):  
Tindara Abbate ◽  
Anna Paola Codini ◽  
Barbara Aquilani
Keyword(s):  
Open Innovation ◽  
Single Case ◽  
Future Research ◽  
Case Study Method ◽  
Content Type ◽  
Digital Platforms ◽  
Innovation Intermediaries ◽  
Innovation Platform

Purpose The purpose of this paper is to understand how Open Innovation Digital Platforms (OIDPs) can facilitate and support knowledge co-creation in Open Innovation (OI) processes. Specifically, it intends to investigate the contribution of OIDPs-oriented to successfully implement all the phases of interactive coupled OI processes. Design/methodology/approach The paper carries out an exploratory qualitative analysis, adopting the single case study method. The case here investigated is Open Innovation Platform Regione Lombardia (OIPRL). Findings The case study sheds light on how OIPRL supports knowledge co-creation through its processes, tools and services as a co-creator intermediary. In its launch stage, the platform simply aimed at giving firms a tool to “find partners” and financial resources to achieve innovative projects. Now, however, the platform has developed into an engagement platform for knowledge co-creation. Research limitations/implications One limitation lies in the particular perspective used to perform the case study: the perspective of the digital platform itself. Future research should focus on the individuals engaged in the platform to better investigate the processes, tools and services used to implement the OI approach. Practical implications The paper suggests ways in which OIDPs could be used by firms for effective exploration, acquisition, integration and development of valuable knowledge. Originality/value The study conceptualizes the role of OIDPs in shaping knowledge co-creation, assuming that the platforms act as Open Innovation Intermediaries (OIIs). Specifically, OIDPs can be observed to function as “co-creator intermediaries” that define, develop and implement dedicated processes, specific tools and appropriate services for supporting knowledge co-creation activities.

scholarly journals Influence of portofolio management in decision-making

2018 ◽  
Vol 11 (3) ◽  
pp. 406
Author(s):  
Rolney Baptestone ◽  
Roque Rabechini
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Portfolio Management ◽  
Single Case ◽  
Case Study Method ◽  
Financial Organization ◽  
The Subject ◽  
The Relationship ◽  
Practical Implications

This research aims to demonstrate how portfolio management influences the decision-making process in the projects of a financial organization. And to achieve this goal was used the single case study method. In order to reach this goal, the study began by means of bibliometric research on the subject of portfolio management and subsequent bibliographic research on the theme, decision making. Next, the relationships between portfolio management and decision making were studied. The results of the data collected confirmed the relationship between "the use of the project identification process in portfolio management to influence decision making" in order to add value to the business. It is also possible to demonstrate moderately that "the use of criteria for project selection influences the consequences of decision making", helping in the strategic management of the organization. One of the academic contributions was to note a migration of the portfolio management process, such as a tool that only controls the projects that will compose the portfolio of an organization, for a process that aims at a direct alignment with the strategic management of the organization. Regarding the practical implications, it was verified the importance of portfolio analysis for decision making, to the detriment of the evaluation of only one project. Taking into account the profitability and the return on investment of the projects, as the most important aspects for a decision making.

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