Enforcement On Land Tax Arrears in Malaysia: A Framework Based on National Land Code 1965

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Mohd Zahirin Adnan ◽  
Robiah Suratman ◽  
Salfarina Samsudin
Keyword(s):  
Content Analysis ◽  
Property Tax ◽  
State Level ◽  
Structured Interviews ◽  
Process Flow ◽  
Tax Enforcement ◽  
Federal Level ◽  
The Law ◽  
Complete Process ◽  
Land Code

Tax enforcement is needed in the forms of negative incentives such as sanctions, penalties and property forfeiture to deter non-compliance on the property tax payment conduct by the taxpayers. To implement such legal actions and proceedings effectively, it is crucial for tax authority to have a set of complete process flow of the enforcement as part of the enforcement framework to ensure the law is enforced with utmost fair manner. Thus, this article aims to establish a comprehensive enforcement workflow of land tax arrears in Malaysia based on the legislations provided in the National Land Code 1965. This is done by carrying out a content analysis of the legislation in force in National Land Codes 1965, which regulates the enforcement actions by the Land Administrators and State Authorities on the land tax arrears. The authors have performed the validation of the workflow by conducting semi structured interviews with land matter experts from at the federal level and Land Administrator (state level). This article will fill the gap in discussions on complete process flow of enforcement against land tax arrears outlined by National Land Code 1965. 

scholarly journals Al-Manhâj al-Fiqhî ‘Inda Jamâ’ah “Muassah al-Da’wah al-Islâmiyah al-Indûnîsiyah” (Lembaga Dakwah Islam Indonesia) wa Âtsâruhu Fî Istinbâth al-Ahkâm al-Syar’iyyah

2022 ◽  
Vol 16 (2) ◽  
pp. 558-594
Author(s):  
Moh. Abdul Kholiq Hasan ◽  
Iskandar Dzulkarnain ◽  
Muh. Nashirudin
Keyword(s):  
Content Analysis ◽  
Research Method ◽  
Structured Interviews ◽  
Legal Decisions ◽  
Sharia Law ◽  
Library Research ◽  
The Law ◽  
The Government ◽  
The Right ◽  
Descriptive Qualitative

Indonesian Islamic Da’wa Institution or Lembaga Dakwah Islam Indonesia (LDII) tends to embrace exclusivity and takfiri ideology. This article attempts to reveal the fiqh manhaj (method) that LDII employs and its influences on the legal decisions LDII takes by employing the library research method in descriptive qualitative type. The content analysis in tandem with document triangulation and structured interviews were applied to investigate the textual references LDII uses. The findings indicate that LDII employs a fiqh manhaj called manqul. This influences the law istinbath of LDII. Mandatory to remain in the congregation (jamaah), taking the oath of allegiance to the leader of the jamaah, the claim by the jamaah leader of the right to construct sharia law, license to lie, and takfiri are some controversial products of the manqul. With takfiri as the most dangerous product of the manqul, it befalls the government of Indonesia to watch over this jamaah. اشتهرت مؤسسة الدعوة الإسلامية الإندونيسية أو ما يسمى بـــ LDII بتكفيرها على جميع المسلمين سوى جماعتهم. وتهدف هذه الدراسة لمعرفة أصل المنهج الفقهي عند هذه الجماعة وآثاره في استنباط الأحكام الشرعية عندهم. واعتمدت الدراسة على منهج البحث الوصفي التحليلي، بطريقة تحليل المحتوي أو ما يسمى بــ (content analysis). وقد توصلت الدراسة إلى القول بأن أصل المنهج الفقهي عند هذه الجماعة هو ما يسمى بـ"المنقول". وإن لهذا المنهج الفقهي أثار كبير في استنباط الأحكام الشرعية عند هذه الجماعة. ومن بينها: لزوم الناس لجماعتهم، وجوب البيعة لإمامهم، وجوب الإنفاق، ادعاء إمامهم أن لهم حقّ في تشريع الأحكام، إباحة التقية أو الكذب على الآخرين. ومن أخطر هذه المخالفات تكفيرهم لجميع المسلمين ممن ليسوا من جماعتهم. لأن هذا الاستنباط له أثر سيئ لوحدة الشعب، ولذا على حكومة إندونيسيا أن تتنبه دائما تجاه هذه الجماعة المنحرفة.

“We Speak the Truth!”

2019 ◽  
Vol 12 (2) ◽  
pp. 53-80
Author(s):  
Sari Hanafi
Keyword(s):  
Social Sciences ◽  
Content Analysis ◽  
Social Science ◽  
The Political ◽  
Structured Interviews ◽  
Social Phenomena ◽  
The Social ◽  
Academic Qualifications

This study investigates the preachers and their Friday sermons in Lebanon, raising the following questions: What are the profiles of preachers in Lebanon and their academic qualifications? What are the topics evoked in their sermons? In instances where they diagnosis and analyze the political and the social, what kind of arguments are used to persuade their audiences? What kind of contact do they have with the social sciences? It draws on forty-two semi-structured interviews with preachers and content analysis of 210 preachers’ Friday sermons, all conducted between 2012 and 2015 among Sunni and Shia mosques. Drawing from Max Weber’s typology, the analysis of Friday sermons shows that most of the preachers represent both the saint and the traditional, but rarely the scholar. While they are dealing extensively with political and social phenomena, rarely do they have knowledge of social science

Methodological and Sociological Analysis About The Fatwa Of Majelis Tarjih Muhammadiyah Concerning To The Muslim Marriage With An Ahl Al-Kitab

2018 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Chamim Tohari
Keyword(s):  
Content Analysis ◽  
Natural Phenomenon ◽  
Research Approach ◽  
Contemporary Society ◽  
Sociological Analysis ◽  
Library Research ◽  
Empiric Data ◽  
The Law ◽  
The Difference

Relation between the different of religion comunity in the multicultural nation as in Indonesia be a natural phenomenon that it cannot be avoided. As to one of the problem that had appeared in this case is about wedding problem betweena moslem with the difference religion womans. Majority of the Indonesia religious scholars as scholar in Majelis Tarjih Muhammadiyah had been prohibiting wedding like that with various reason. while a part little of the contemporary moslem scholars have been permiting the wedding. The points which will discussed in this research is how is opinion of Majelis Tarjih Muhammadiyah about the law of wedding with the woman from Ahl Al-Kitab and its ijtihad methodology. This research should analyze the argumentation of the Majelis Tarjih that make forbidding a muslem married with the difference religion womans. This research using library research approach dan content analysis. The results of this research are: (1) Majelis Tarjih of Muhammadiyah forbidding the wedding with sad al-dzari’ah as its argumentation; (2) Majelis Tarjih’s opinion has been irrelevant because two reason, the mistake of methodology and the change of the Indonesian contemporary society (based on an empiric data). Keywords: Ahlu Kitab; Majelis Tarjih; Different Religion Marriage

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

2015 ◽  
Vol 38 (1) ◽  
pp. 125-143 ◽  
Author(s):  
Sanjay Gupta ◽  
Daniel P. Lynch
Keyword(s):  
Income Tax ◽  
Fixed Effects ◽  
State Level ◽  
Data Availability ◽  
Corporate Income Tax ◽  
Annual Reports ◽  
Tax Policies ◽  
Tax Enforcement ◽  
Current Period ◽  
State Tax

ABSTRACT Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000–2008 time period. The results, after addressing endogeneity concerns using a changes specification and state fixed effects, suggest a $1 increase (decrease) in current period corporate enforcement is associated with an $8 to $11 increase (decrease) in state tax collections two years into the future. The association appears to be attenuated in states with restrictive tax policies (i.e., unitary/combined reporting and related-party add-back provisions) suggesting that enforcement and restrictive tax policies could serve as substitutes. JEL Classifications: H26; H71; H72. Data Availability: Enforcement data were hand collected from state revenue department annual reports and by contacting state corporate income tax personnel. All annual reports are publicly available.

scholarly journals Views about sensory modulation from people with schizophrenia and treating staff: A multisite qualitative study

2021 ◽  
pp. 030802262098847
Author(s):  
Tawanda Machingura ◽  
Chris Lloyd ◽  
Karen Murphy ◽  
Sarah Goulder ◽  
David Shum ◽  
...  
Keyword(s):  
Content Analysis ◽  
Treatment Option ◽  
Perceived Risk ◽  
Quantitative Methods ◽  
Qualitative Content Analysis ◽  
Treatment Options ◽  
Occupational Therapists ◽  
Sensory Modulation ◽  
Structured Interviews ◽  
Effective Training

Introduction Current non-pharmacological treatment options for people with schizophrenia are limited. There is, however, emerging evidence that sensory modulation can be beneficial for this population. This study aimed to gain insight into sensory modulation from the user’s and the treating staff’s perspectives. Method A qualitative content analysis design was used. Transcripts from occupational therapists ( n=11) and patients with schizophrenia ( n=13) derived from in-depth semi-structured interviews were analysed for themes using content analysis. Results Five themes emerged from this study: Service user education on the sensory approach is the key; A variety of tools should be tried; Sensory modulation provides a valued treatment option; There are challenges of managing perceived risk at an organisational level; and There is a shortage of accessible and effective training. Conclusion People with schizophrenia and treating staff had congruent perceptions regarding the use of sensory modulation as a treatment option. The findings suggest that sensory modulation can be a valued addition to treatment options for people with schizophrenia. We suggest further research on sensory modulation intervention effectiveness using quantitative methods so these results can be further explored.

scholarly journals Priority vaccination for mental illness, developmental or intellectual disability

2021 ◽  
pp. medethics-2021-107247
Author(s):  
Nina Shevzov-Zebrun ◽  
Arthur L Caplan
Keyword(s):  
Mental Illness ◽  
Living Arrangement ◽  
State Level ◽  
Elevated Risk ◽  
Mental Illnesses ◽  
Healthcare Personnel ◽  
Diverse Populations ◽  
Federal Level ◽  
Control And Prevention ◽  
Prevention Guidelines

Coronavirus vaccines have made their debut. Now, allocation practices have stepped into the spotlight. Following Centers for Disease Control and Prevention guidelines, states and healthcare institutions initially prioritised healthcare personnel and elderly residents of congregant facilities; other groups at elevated risk for severe complications are now becoming eligible through locally administered programmes. The question remains, however: who else should be prioritised for immunisation? Here, we call attention to individuals institutionalised with severe mental illnesses and/or developmental or intellectual disabilities—a group highly susceptible to the damages of COVID-19, recent research shows, and critical to consider for priority vaccination. The language describing both federal-level and state-level intentions for this population remains largely vague, despite the population’s diversity across age, diagnosis, functional status and living arrangement. Such absence of specificity, in turn, leaves room for confusion and even neglect of various subgroups. We review data stressing this group’s vulnerability, as well as select state plans for priority vaccination, highlighting the importance of clarity when describing intentions to vaccinate, or even generally care for, diverse populations composed of distinct subgroups in need.

scholarly journals Perceptions of Autism Spectrum Disorder (ASD) Etiology among Parents of Children with ASD

2021 ◽  
Vol 18 (13) ◽  
pp. 6774
Author(s):  
Wei-Ju Chen ◽  
Zihan Zhang ◽  
Haocen Wang ◽  
Tung-Sung Tseng ◽  
Ping Ma ◽  
...  
Keyword(s):  
Autism Spectrum Disorder ◽  
Content Analysis ◽  
Neurodevelopmental Disorder ◽  
Autism Spectrum ◽  
Parental Perceptions ◽  
Repetitive Behaviors ◽  
Spectrum Disorder ◽  
Structured Interviews ◽  
Children With Asd ◽  
Religious Factors

Background: Autism spectrum disorder (ASD) is a neurodevelopmental disorder characterized by social communication deficits and restricted or repetitive behaviors. Parental perceptions of the etiology of their child’s ASD can affect provider–client relationships, bonding between parents and their children, and the prognosis, treatment, and management of children with ASD. Thus, this study sought to examine the perceptions of ASD etiology of parents of children with ASD. Methods: Forty-two parents of children diagnosed with ASD were recruited across Texas. Semi-structured interviews were conducted individually. All interviews were recorded and later transcribed verbatim for content analysis utilizing NVivo 12.0 (QSR International, Doncaster, Australia). Results: The content analysis identified the following themes regarding parental perceptions of ASD etiology: Genetic factors (40.5%), environmental factors (31.0%), problems that occurred during pregnancy or delivery (23.8%), vaccinations (16.7%), other health problems (7.1%), parental age at the time of pregnancy (4.8%), and spiritual or religious factors (2.4%). Conclusions: The parental perceptions of ASD etiology were diverse, but several views, such as vaccinations and spiritual or religious factors, were not based on scientific evidence. Health professionals and researchers can use these findings to develop and provide targeted education to parents who have children with ASD. Our findings also support policymakers in developing campaigns designed to increase parental ASD awareness and knowledge.

Iranian relatives’ attitudes towards culturally profiled nursing homes for individuals living with dementia

Dementia ◽  
2017 ◽  
Vol 18 (6) ◽  
pp. 2206-2219
Author(s):  
Mahin Kiwi
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Nursing Home ◽  
Nursing Homes ◽  
Informal Caregivers ◽  
Family Members ◽  
Structured Interviews ◽  
Iranian Family

This article discusses Iranian family members’ attitudes towards the culturally profiled nursing home, their relationships with the staff, the obstacles, their hopes and their fears. This study is based on qualitative research using 29 semi-structured interviews with family members who had previously been informal caregivers, as well as using fieldwork, all in the same nursing home. The interviews were analysed by the three steps of content analysis. The results show the identification of three main categories with nine main subcategories. The categories and subcategories in the table clarify and explain how the interviewees tended to compare the situation in Iran with that in Sweden, how they perceived the situation in Sweden and finally how they also saw the culturally profiled nursing home.

Bureaucratic organization and innovation : a mixed-methods study of U.S. State Department of Transportation website adoption

2017 ◽  
Author(s):  
◽  
A. J. Million
Keyword(s):  
Mixed Methods ◽  
Online Survey ◽  
State Level ◽  
State Department ◽  
Third Parties ◽  
Department Of Transportation ◽  
Structured Interviews ◽  
University Of Missouri ◽  
Bureaucratic Organization ◽  
Barriers To Change

[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study explores bureaucratic organization and innovation in U.S. state department of transportation (DOT) websites. To determine if working with third parties fosters change in state DOT websites, it employs a two-part, explanatory sequential mixed-methods design. In phase one, an online survey was disseminated to IT managers and communications officers in all 50 states to collect data regarding agency demographics, bureaucratic models, and Web infrastructure. In total, 45 valid responses (or 90 percent) were received from DOTs indicating that most built, hosted, and managed their websites in-house, but that state-level IT consolidations required many to pool resources with third parties. In research phase two, 12 semi-structured interviews were conducted of a maximum variation sample of survey respondents. These interviews were conducted to explain why DOTs built and operated their websites with the support of third parties. Employing a grounded theoretical approach, analysis revealed 6 themes explaining website adoption and showed that working with third parties can foster innovation; however, not all change is positive. Therefore, a need exists for governments to selectively work with others, ascertain future barriers to change, and ensure that adopted innovations meet desired ends. Finally, five best practices informed by study findings are presented that may help decision-makers and civil servants provide e-government services in a flexible manner.

Advancing Translational Research by Enabling Collaborative Teamwork: The TRACT Approach

2012 ◽  
Vol 2 (3) ◽  
Author(s):  
Nedal H. Arar ◽  
Divya Nandamudi
Keyword(s):  
Content Analysis ◽  
Translational Research ◽  
Research Work ◽  
Structured Interviews ◽  
Team Collaboration ◽  
Team Members ◽  
Effective Strategies ◽  
Multiple Cycles ◽  
And Function ◽  
Collaborative Activities

Background: The work of multidisciplinary research teams (MDRTs) is vital for translational research. The objectives of this study were 1) to understand the structure and function of MDRTs, and 2) to develop effective strategies to enhance collaboration among team members. Methods and Findings: Semi-structured interviews were conducted with 23 participants involved in multidisiplinary research work at two San Antonio, Texas, institutions. Interview materials were tape-recorded, transcribed, and content analyzed using qualitative methods.Themes that emerged from the content analysis were used to develop and refine strategies to enhance the work of MDRTs. The findings showed that MDRTs operate through multiple cycles of: 1) team formation, 2) team collaboration, 3) sustainable collaborative activities, and 4) team maturity. Content analysis identified four interrelated basic elements within the MDRT tract that facilitate team cycles: 1) shared interest/vision among agreeable team leader and members, 2) viable means of communication, 3) available resources, and 4) perceived gain/benefit of teamwork.Conclusions: Our findings highlighted several opportunities and challenges in the formation, dynamics, and growth of MDRTs. Effective strategies to enhance teamwork should levearge these opportunities and address challenges, taking into consideration the interdependent aspects of the basic elements within the MDRTs tract.

Sign in / Sign up

Export Citation Format

Share Document