E-Filing Implementation, Tax Compliance, and Technology Authority

2021 ◽  
Vol 6 (1) ◽  
pp. 23-36
Author(s):  
Resi Ariyasa Qadri ◽  
Emanuel Eko Darmawan
Keyword(s):  
Qualitative Research ◽  
Thematic Analysis ◽  
Rural Areas ◽  
Income Tax ◽  
Tax Compliance ◽  
Step Model ◽  
Compliance Level ◽  
Research Findings ◽  
Real Picture

The study explicates how the real picture of the implementation of E-Filing at the mezzo level is, how far E-Filing utilization influences the level of compliance of WP OP in KPP, and how wide the gap is between taxpayer’s technology authority and E-Filling implementation. The research employed the case study qualitative research framework using the five-step model. The data collected were gathered from interviews with four informants, the tax office’s internal documents, and observation at the office. Those data were analyzed using thematic analysis. The research findings indicate that individual taxpayers in rural areas in Indonesia are not technologically literate. Therefore, the implementation of an electronic income tax report program is mostly ineffective because most of the taxpayers are still submitting their income tax reports manually to the tax office. Nevertheless, The E-filing program is proven to increase the compliance level of the taxpayers. To increase the E-Filling literacy is to improve the technology authority of the taxpayers by holding more seminars on how to have out the E-Filling.

scholarly journals Towards Enhanced Tax Compliance in Kenya

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
SAN LIO ◽  
JOHN MIRICHII
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Governance Structure ◽  
Tax Revenue ◽  
New Governance ◽  
Bottom Line ◽  
County Governments ◽  
Tax Returns ◽  
Research Findings ◽  
The Cost

Tax is the bottom line source of revenue for the world’s governments. Taxation is the only known realistic means of collecting resources to finance public expenditure. This study aims at unraveling efficient mechanisms to be employed in Kenya to enhance income tax compliance to boost tax revenue for the current and future governments. With the new governance structure of forty seven county governments in place following the promulgation of the new constitution 2010, this exercise is timely. The study will make use of both secondary and primary sources of data in eliciting the required information necessary for the research findings.  The sample size will be made up of twenty companies drawn from different sectors of the Kenyan economy operating within the Nairobi County.The Statistical Package for the Social Sciences (SPSS) version 20is used in the data analysis and presentation of findings.  The overall finding is that a tax system should be simple, withstraightforward rules for lay citizens to understand and at the same time guarantee that the cost of tax collection and administration is not higher than the actual tax revenue raised.The research findings lead to a conclusion that multiple rates of income tax, varied dates of making tax returns and a bulky legal tax framework make income tax compliance unforeseeable in Kenya.

Care, Values and an Uncaring Media

2004 ◽  
Vol 3 (4) ◽  
pp. 439-446 ◽  
Author(s):  
Angela Phillips
Keyword(s):  
Qualitative Research ◽  
Public Sphere ◽  
Policy Research ◽  
Media Discourse ◽  
The Public ◽  
Growing Body ◽  
Research Findings ◽  
The Public Sphere ◽  
The University

Evidence of ‘dissemination’ is now seen as part of research delivery by grant-giving bodies such as the ESRC and Joseph Rowntree Foundation. Drawing on the growing body of research into media sources (Manning 2001, Davis, 2000) and relating it to debates on the public sphere (Habermas 1989), the paper will ask what (if anything) researchers have to gain from involvement with the mass media and whether specialised help can assist in bringing social policy research from the margins into the mainstream of media discourse. It will look in particular at the special difficulties of disseminating ‘fuzzy’ qualitative research findings which do not lend themselves to obviously eye-catching headlines. The paper will draw on an ESRC funded experiment at the University of Leeds as a case study with which to explore these issues.

scholarly journals Why Is Tax Knowledge and Tax Understanding Important?

2019 ◽  
Vol 16 (2) ◽  
pp. 187
Author(s):  
Jeni Susyanti ◽  
Noor Shodiq Askandar
Keyword(s):  
Low Income ◽  
Crucial Role ◽  
Income Tax ◽  
Quantitative Method ◽  
Tax Compliance ◽  
Secondary Data ◽  
Business Owners ◽  
Compliance Level ◽  
Level Of Understanding ◽  
Positive Effect

Micro, small, and medium (MSMEs) business play a crucial role in the economy of Indonesia. Unfortunately, there is low-income tax receipt from MSME sectors. This study examined the effect of taxation knowledge and understanding toward tax compliance among MSMEs owners, exclusively culinary business owners. The quantitative method was used in analyzing the data collected. The sample size for the research was 50, with all MSME owners responded through the questionnaire distributed. This study concluded that there is a positive effect between taxation knowledge and level of understanding toward tax compliance. It means that an increase in tax knowledge and tax understanding level can lead to an increase of tax compliance level. Although this study succeeded to prove the effect between variables, the results of secondary data indicate that many MSME owners are still confused in implementing tax regulations, PP-23/2018. 

scholarly journals Income Tax and VAT Review as Evaluation of Tax Obligations

2020 ◽  
Vol 3 (2) ◽  
pp. 109-116
Author(s):  
I Kadek Yoga Sanjaya ◽  
◽  
I N Darmayasa ◽  
I N Mandia ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Secondary Data ◽  
Primary Data ◽  
General Description ◽  
Financial Reports ◽  
Contingent Liabilities ◽  
Object Based ◽  
International Assessment

This research aims to provide a further understanding on the matter of (1) the condition of tax compliance of income tax and VAT on foreign services, (2) contingent liabilities arising after a review of tax obligations. The data used in this research are primary data such as interviews about the general description of the company and tax obligations, while secondary data in the form of general ledgers, commercial financial reports, reported tax return and other tax supporting documents. The method used for this research is qualitative method as a case study. The tax review performed is a review of the income tax article 21, income tax article 23, income tax article 4 paragraph 2, income tax article 26, corporate income tax and VAT on foreign services. The conclusion of this research are (1) the condition of tax compliance on PT BCL was still classified as under comply both in accordance with national and international assessment standards; (2) contingent liabilities arise marked by a discrepancy between the value of the reported tax object and the value of the tax object based on the review until the delay in payment and reporting tax obligations.

scholarly journals Internalisasi Nilai Budaya Madrasah sebagai Sarana Penguatan Pendidikan Karakter di MTsN 2 Banyuwangi

2021 ◽  
Vol 2 (1) ◽  
pp. 53-68
Author(s):  
Irma Agustiana ◽  
Gilang Hasbi Asshidiqi
Keyword(s):  
Qualitative Research ◽  
Character Education ◽  
Case Study Research ◽  
Research Approach ◽  
Research Subjects ◽  
Data Presentation ◽  
Teachers And Students ◽  
Collection Data ◽  
Research Findings

Education is an instrument to shape and improve human character for the better. One form of strengthening character education is through madrasa culture. This study aims to determine the application of madrasa culture at MTsN 2 Banyuwangi as a means of strengthening student character education. It was initiated by the problem of moral degradation that is happening at this time, so that madrasa culture is seen as an effort to prevent moral degradation. This study uses a qualitative research approach with case study research methods. With research subjects the head of administration, teachers, and students of MTsN 2 Banyuwangi. Data was collected by using interview, observation, and documentation techniques. The data that has been collected is then analyzed using induction techniques, namely data collection, data reduction, data presentation, and drawing conclusions to produce in-depth and comprehensive research findings. From this research, it can be seen that madrasa culture has been implemented and has become an inseparable part of MTsN 2 Banyuwangi which contributes to strengthening character education.Pendidikan merupakan instrumen untuk membentuk dan memperbaiki karakter manusia menjadi lebih baik. Salah satu bentuk dari penguatan pendidikan karakter adalah melalui budaya madrasah. Penelitian ini bertujuan untuk mengetahui penerapan budaya madrasah di MTsN 2 Banyuwangi sebagai sarana penguatan pendidikan karakter siswa. Hal itu diawali oleh permasalahan degradasi moral yang terjadi pada saat ini, sehingga budaya madrasah dipandang sebagai sebuah upaya untuk mencegah terjadinya degradasi moral. Penelitian ini menggunakan pendekatan penelitian kualitatif dengan metode penelitian studi kasus. Dengan subjek penelitian kepala tata usaha, guru, dan siswa MTsN 2 Banyuwangi. Pengumpulan data dilakukan dengan teknik wawancara, observasi, dan dokumentasi. Data yang telah terkumpul kemudian analisis dengan teknik induksi yakni pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan sehingga menghasilkan temuan penelitian mendalam dan menyeluruh. Dari penelitian ini dapat diketahui bahwa budaya madrasah telah diterapkan dan menjadi bagian yang tidak terpisahkan di MTsN 2 Banyuwangi yang turut berkontribusi dalam penguatan pendidikan karakter.

scholarly journals English Teachers’ Challenges in Teaching English: A Case Study at SMA Karya Ibu Palembang

2021 ◽  
Vol 14 (1) ◽  
pp. 62-89
Author(s):  
Meggi Lestari
Keyword(s):  
Qualitative Research ◽  
Thematic Analysis ◽  
Teaching Methods ◽  
The Other ◽  
Teaching English ◽  
Low Concentration ◽  
The Third ◽  
Five Factors ◽  
Methods And Techniques

There are many challenges faced by the teachers of English in SMA Karya Ibu Palembang. The challenges was come from the students and the facilities in the school.The aims of this study were to find out how the teachers’ challenges in teaching English, and to find out the the strategies in dealing the challenges. The participants of this study were the teachers of English of SMA Karya Ibu Palembang. The writer used qualitative research in this study. Interview was used to collect the data. Meanwhile, in order to find out the challenges that made the teachers were difficult in teaching, the data gained from interview was analyzed by using thematic analysis. The findings indicated It was found that there were five factors that made the teachers were difficult in teaching English.This study shows that the teachers were challenged by limited mastery of teaching methods, over-crowded class, inadequate facilities and resources. On the other hand, the other challenges coming from students’ side including lack of vocabulary mastery, low concentration, lack of motivation, pronunciation problem, and speaking problem.  In order to overcome those problem, there are some strategies that is used by the teachers in teaching English. First, applying various teaching methods and techniques. Second, the teacher used of available resources and facilities. The third is giving motivational feedback

scholarly journals TRADISI ZIARAH KUBUR MASYARAKAT SASAK (STUDI KASUS MAKAM LOANG BALOQ)

2018 ◽  
Vol 2 (1) ◽  
pp. 32
Author(s):  
Rosada Rosada ◽  
Wawansyah Wawansyah
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Thematic Analysis ◽  
Case Study Research ◽  
Field Analysis ◽  
Peace Of Mind ◽  
The Dead ◽  
Research Type

Penelitian ini bertujuan untuk mengetaui: (1) Bagaimana persepsi masyarakat  terhadap ziarah kubur (2) motivasi yang mendorong masyarakat  melakukan ziarah   kubur (3) tata cara pelaksanaan ziarah kubur. penelitian kualitatif dengan pendekatan deskriptif-analisis lapangan dengan jenis penelitian studi kasus. Sumber data dalam penelitian ini adalah masyarakat tanjung karang yang diambil lewat sampel. Teknik pengumpulan data dilakukan melalui wawancara, observasi dan studi dokumentasi. Sedangkan analisis data adalah analisis tematik. Hasil penelitian persepsi orang melakukan ziarah kubur adalah (1) untuk mendapatkan keselamatan, (2) adanya tradisi yang ada di masyarakat dan (3) menjadi ajang bisnis. Adapun motivasi orang berziarah kubur adalah (1) untuk mengingat kematian, (2) mendo’akan si mayit, (3) adanya keyakinan bahwa ziarah kubur dapat mendatangkan ketenangan batin dan (4) sebagai ibadah kepada Allah. Sedangkan tata cara pelaksanaan ziarah kubur ialah (1) bertindak sopan di area perkuburan, (2) mendo’akan si mayit, (3) mengucapkan salam dan (4) menghadap kiblat. This study aims to determine: (1) How is the society's perception of the grave pilgrimage (2) the motivation that encourages the community to make the grave pilgrimage (3) the procedure of pilgrimage pilgrimage. qualitative research with descriptive-field analysis approach with case study research type. Sources of data in this study is the community of coral captured by samples. Data collection techniques are conducted through interviews, observation and documentation studies. While the data analysis is thematic analysis. The results of perceptions of people performing the pilgrimage of the grave are (1) to obtain salvation, (2) existing traditions in society and (3) become business arena. The motivation of the pilgrims is (1) to remember death, (2) mendo'akan the dead, (3) the belief that the pilgrimage of the grave can bring peace of mind and (4) as worship to God. While the procedure of pilgrimage pilgrimage is (1) acting decently in the area of burial, (2) mendo'akan the dead, (3) say greeting and (4) facing Qiblah.

The methodological challenge of cross-national qualitative research

2015 ◽  
Vol 15 (3) ◽  
pp. 373-386 ◽  
Author(s):  
Kirsten Martinus ◽  
David Hedgcock
Keyword(s):  
Qualitative Research ◽  
Policy Research ◽  
Research Process ◽  
Comparative Case Study ◽  
Case Study Methodology ◽  
Content Type ◽  
Qualitative Case Studies ◽  
Research Findings ◽  
Cross National

Purpose – The purpose of this paper is to highlight the difficulties faced during the interview process in a cross-national qualitative comparative case study between Japan and Australia. It discusses the challenges in producing insightful data and preserving the integrity of findings when methodologies are influenced by different cultural and professional environments. Design/methodology/approach – The paper explores literature on cross-national qualitative research in the context of policy research as well as the philosophical and professional differences between Japan and Western countries (like Australia). It reflects on practical examples and strategies used by the researcher during the ethics and interview processes when adapting widely accepted qualitative case study methodology to suit the Japanese cultural and professional environment. Findings – The paper finds that linguistic, cultural, professional and philosophical differences between the countries challenged initial researcher assumptions that comparability between the case study regions would be maintained through the application of accepted methodologies and an “insider” status. It observes that the quest to generate rich and insightful data places the character and capability of the researcher as central in the research process. Originality/value – This paper provides practical examples and strategies for social science researchers using interview methods in Japan and Australian. It points to a need for further research on the ambiguous and elusive nature of the “insider” paradigm as well as the “comparability” of cross-national qualitative case studies when methodological “flexibility” is used to enrich and preserve the integrity of research findings.

Lost in translation? Cross-language thematic analysis in tourism and hospitality research

2018 ◽  
Vol 30 (11) ◽  
pp. 3158-3174 ◽  
Author(s):  
Minoo H. Esfehani ◽  
Trudie Walters
Keyword(s):  
Thematic Analysis ◽  
Content Type ◽  
Language Differences ◽  
Analysis Process ◽  
Iterative Analysis ◽  
Research Findings ◽  
Tourism And Hospitality ◽  
Cross Language ◽  
Lost In Translation

Purpose Tourism and hospitality research is frequently cross language in nature; yet, English is the most used language to disseminate research findings. The use of thematic analysis is increasing; yet, critical discussions of the implications of the timing of translation when applying this method are rare. The purpose of this study is to present a model for bilingual researchers undertaking qualitative studies in their mother language who are reliant on their own language skills to translate and overcome language differences, and who are using thematic analysis. Design/methodology/approach Thematic analysis is a six-phase iterative analysis process during which the main themes are identified and a network of related themes is constructed to facilitate the interpretation of the material. The model is illustrated through reference to a research project carried out by the first author on the role and manifestation of intangible cultural heritage in tourism in protected areas in Iran. Findings The model introduces translation as an internal procedure within thematic analysis, situating it between the second and third phases when the codes are being consolidated into basic themes. Translation is viewed as a part of the iterative process of thematic analysis. Originality/value This model is the first to provide bilingual cross-language researchers with a practical and epistemologically, methodologically and ethically sound rationale for the timing of translation when using thematic analysis. While it was developed on a tourism case study, the authors believe it is applicable to research in other disciplines where cross-language qualitative analysis is used.

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