scholarly journals The Effect of Moral Tax and Tax Compliance on Decision Making Through Gender Perspective: A Case Study of Religious Communities in Magetan District, East Java, Indonesia

2021 ◽  
Vol 10 (6) ◽  
pp. 237
Author(s):  
Yunaita Rahmawati ◽  
Arik Dwijayanto
Keyword(s):  
Decision Making ◽  
Regression Line ◽  
Tax Compliance ◽  
Religious Communities ◽  
Research Approach ◽  
Gender Perspective ◽  
Tax Morale ◽  
The Family ◽  
Financial Arrangements

Religion-based communities have the potential to have tax morals and tax compliance and knowledge of taxes, then what if tax morals and compliance are reviewed from a gender perspective. The purpose of this study is to analyze the effect of tax morale and tax compliance on decision making through a gender perspective. The type of research approach used is quantitative correlational analysis using the Linear Regression test. Respondents amounted to 100 people who were members of the Yasinan group with the data collection method using a questionnaire. The results of the study indicate that 1) Tax morale and tax compliance have an influence on decision making with the correlation coefficient of the two independent variables being 0.564 and 0.495. The amount of efficiency of tax moral determination and tax compliance on decision-making together is 0.368. The regression line equation is Y = 0.360 + 0365X1 + 0.145X2. 2) Gender does not affect the tax moral and tax compliance variables. 3) Women's tax morale is based on ethics and heart, while men's is based on logic and principles. Men dominate tax responsibilities in the family, however, in terms of financial arrangements for taxes and tax calculation, most of them are dominated by women.   Received: 6 May 2021 / Accepted: 4 September 2021 / Published: 5 November 2021

Das Chamäleon-Modell als Erklärungsmuster für die Organisationsstrukturen von Unternehmerfamilien

2019 ◽  
Vol 67 (1) ◽  
pp. 1-34 ◽  
Author(s):  
Rena Haftlmeier-Seiffert ◽  
Sven Cravotta
Keyword(s):  
Decision Making ◽  
Family Business ◽  
Research Question ◽  
Multiple Case Study ◽  
Economic Stability ◽  
Family Organization ◽  
The Family ◽  
Different Types ◽  
Multiple Case

Zusammenfassung Offensichtlich sind es die Unternehmerfamilien, die ihrem Familienunternehmen eine besondere wirtschaftliche Stabilität verleihen. Dies ist allerdings nur möglich, wenn sie sicherstellen, dass sie stets handlungs- und entscheidungsfähig sind. Die hier verfolgte Forschungsfrage lautet deshalb: Wie organisieren Unternehmerfamilien ihre Entscheidungsfähigkeit? Das Chamäleon-Modell zeigt, dass bei Unternehmerfamilien verschiedene Organisationsformen latent vorhanden sind. Diese werden flexibel eingesetzt, je nachdem, was zielführend ist, um schnell zu tragfähigen Entscheidungen zu gelangen. D.h. die Unternehmerfamilienorganisation wechselt also ihre explizite Organisationsform wie ein Chamäleon die Farbe. Das Chamäleon-Modell wurde aus einer multiplen Fallstudie entwickelt, bei der vier traditionsreiche Unternehmerfamilien intensiv untersucht wurden. Abstract Apparently, it is the family that grants outstanding economic stability to the family business. However, this is only possible, if the family ensures to be always capable of acting and of making decisions. This leads us to the following research question: How do entrepreneurial families organize their decision-making ability? The Chameleon Model shows, that there are different types of organization latent available for entrepreneurial families. These are used flexibly, depending on what is leading to quick and stable decisions. That is to say, the entrepreneurial family organization changes the explicit organization form like a chameleon the colour. The Chameleon Model was developed from a multiple case study, analyzing four traditional entrepreneurial families in depth.

scholarly journals Navigating Mental Models of Risk and Uncertainty within the Ocean Forecast System: An Oregon Case Study

2019 ◽  
Vol 11 (2) ◽  
pp. 431-447
Author(s):  
Jessica Kuonen ◽  
Flaxen Conway ◽  
Ted Strub
Keyword(s):  
Decision Making ◽  
Mental Models ◽  
Information Seeking ◽  
Scientific Information ◽  
End Users ◽  
Research Approach ◽  
Commercial Fishing ◽  
End User ◽  
Data Provider

Abstract This case study explores how to add value to regional ocean condition forecast information by bringing awareness to the processes that govern decision-making and outcomes within the system. A modified mental models research approach is applied to examine differences and similarities in perceptions of risk and comfort with uncertainty between two interdependent communities, the ocean “data provider” and “end user,” and how these perceptions impact accessibility and usefulness of data products. In this study, data providers are academic and agency scientists from institutions that provide ocean condition forecasts to public end users (n = 17). End users are members of the Oregon commercial-fishing community (n = 16). Comparisons reveal key differences and similarities related to the nature of each profession that impact perceptions of scale in time and space and reveal the ways that cumulative and intersecting risks and uncertainties act as key drivers in decision-making. Implications for expanding the current understanding of how ocean forecasts are produced and used include 1) highlighting the value of optimizing ocean forecast delivery tools based on end-user needs and information-seeking processes already in place, 2) identifying structural and cultural barriers within the data-provider network that prevent them from doing so, and 3) demonstrating the value of learning about both producers and users of scientific information and suggesting potential ways to structure cooperation and strengthen relationships between them by working toward a common desired outcome.

scholarly journals STRATIFIKASI SOSIAL PENGAMBILAN KEPUTUSAN TENTANG KEUANGAN KELUARGA

2021 ◽  
Vol 6 (2) ◽  
pp. 179-186
Author(s):  
Aris Wibowo
Keyword(s):  
Decision Making ◽  
Social Stratification ◽  
Field Research ◽  
Married Couples ◽  
Primary Data ◽  
Research Approach ◽  
Reduction Techniques ◽  
The Family ◽  
Data Collection Technique ◽  
The Village

Indonesian people who live in the village daily take care of plants in the fields and in the garden. The crop that is currently being planted is rice as a staple food. In managing rice, it is usually done by husband and wife together. Even so, the husband still does the heavy part and the wife does the light part, just like the husband who irrigates the plants and hoes and then the wife takes the weeds around the plants so that the plants grow optimally. The farmer household is one of the most decisive decision-making units in managing household needs, the decision-making process in the family is often dominated by the head of the family, researchers are interested in examining how social stratification and the implementation of rights and obligations of married couples in Banjarejo Village, Rejotangan District, Tulungagung Regency. This research method is qualitative with a field research approach. The data collection technique used in this study was conducted by interview. The results of the interview become primary data, this data is then analyzed using reduction techniques, presentation and conclusion drawing.

scholarly journals TACTICAL DECISION MAKING TERKAIT DENGAN KEPUTUSAN SELL OR PROCESS FURTHER PRODUK GYPSUM MENGGUNAKAN PENDEKATAN DIFFERENTIAL ANALYSIS

2019 ◽  
Vol 11 (03) ◽  
pp. 22-35
Author(s):  
Sigit Pribadi ◽  
Sri Gunawan
Keyword(s):  
Decision Making ◽  
Research Method ◽  
Phosphate Rock ◽  
Case Study Research ◽  
Research Approach ◽  
Differential Analysis ◽  
P2o5 Content ◽  
Tactical Decision ◽  
Relevant Cost

Gypsum is a by-product of phosphoric acid production, which is a solid waste from the extraction of P2O5 content in phosphate rock. Gypsum can be directly sold as bulk gypsum (split off point) or furtherly processed into purified gypsum. Similarly, purified gypsum can also be furtherly processed into granulated gypsum which has the lowest water and P2O5 content. A differential analysis based on the use of relevant cost data is needed to identify alternatives that provide the greatest benefits to the company, related to alternative decisions to sell gypsum at the split-off point or to process it further. his study aims to develop a differential analysis that is used as a basis for tactical decision making related to the decision to sell gypsum products at the split-off point or to be furtherly processed into purified gypsum and/or granulated gypsum. This study uses a qualitative research approach while the research method used is a case study research method. The result shows that the decision to furtherly process gypsum into purified gypsum and granulated gypsum generates additional profit compared to selling gypsum at the split-off point. The production and sales of granulated gypsum generate the highest profit compared to purified gypsum and bulk gypsum at the split-off point

scholarly journals Studying international doctoral researchers: nexus analysis as a mode of inquiry

2020 ◽  
Vol 2 (2) ◽  
pp. 35-57
Author(s):  
Melina Aarnikoivu
Keyword(s):  
Higher Education ◽  
Decision Making ◽  
Viable Alternative ◽  
Research Approach ◽  
Bottom Up ◽  
The Core ◽  
Communication Interaction ◽  
Core Concepts ◽  
Nexus Analysis

In this paper I argue how nexus analysis (Scollon & Scollon, 2004), as a holistic, qualitative mode of inquiry, can offer a fruitful activist research approach to study international doctoral researchers. To do this, I will introduce and explain the core concepts of nexus analysis and afterwards empirically demonstrate how nexus analysis can be done in practice by presenting a case study on international doctoral researchers in a particular nexus—at a Finnish university. The overall aim of this paper is to present nexus analysis as a viable alternative for those higher education researchers who want to study communication, interaction, and language-related challenges of international doctoral researchers from a bottom-up perspective and, in this way, potentially even challenge the existing decision-making practices.

scholarly journals MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM

2017 ◽  
Vol 2 (1) ◽  
pp. 12-25
Author(s):  
Imanda Firmantyas Putri Pertiwi
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Structural Equation ◽  
Tax Compliance ◽  
Equation Model ◽  
Exogenous Variables ◽  
Internal Factors ◽  
Policy Makers ◽  
Tax Morale ◽  
Positive Results

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.

Implementing an integrated ABC and TOC approach to enhance decision making in a Lean context

2014 ◽  
Vol 31 (8) ◽  
pp. 906-920 ◽  
Author(s):  
Majed Alsmadi ◽  
Ahmad Almani ◽  
Zulfiqar Khan
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Real Life ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Product Mix ◽  
Content Type ◽  
Action Research Approach

Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper proposes an integrated ABC and TOC approach and applies it to a Lean plastic manufacturing company to improve its product-mix decision. Findings – The results of the case study show that the current conventional product-mix decision used by the company and the proposed integrated approach can give significantly different results concerning the optimal product-mix and the associated bottlenecks. Moreover, the paper suggests that managers who implement Lean production without utilising a supportive management accounting system may experience disappointing financial results. Research limitations/implications – The validation of the suggested method is based on a single case study with an action research approach. For future research, the authors suggest the implementation of the approach in different industries. Practical implications – Overall, the integration of ABC and TOC provides managers with an accurate, timely and reliable tool that can help in making decisions about pricing, production line development, process improvements and product-mix. Originality/value – This paper contributes to Lean and management accounting literature by demonstrating the value of a method of integrating ABC and TOC. Also a case study is chosen for the empirical aspect of the study as there are no case studies available in the literature that illustrate a real life case of integrating ABC and TOC within Lean companies as an alternative to the current used cost accounting systems.

scholarly journals Decision-making approaches in process innovations: an explorative case study

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Erik Flores-Garcia ◽  
Jessica Bruch ◽  
Magnus Wiktorsson ◽  
Mats Jackson
Keyword(s):  
Decision Making ◽  
Production Systems ◽  
Current Understanding ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Content Type ◽  
Process Innovations ◽  
Combined Use ◽  
Selection Of

Purpose The purpose of this paper is to explore the selection of decision-making approaches at manufacturing companies when implementing process innovations. Design/methodology/approach This study reviews the current understanding of decision structuredness for determining a decision-making approach and conducts a case study based on an interactive research approach at a global manufacturer. Findings The findings show the correspondence of intuitive, normative and combined intuitive and normative decision-making approaches in relation to varying degrees of equivocality and analyzability. Accordingly, the conditions for determining a decision-making choice when implementing process innovations are revealed. Research limitations/implications This study contributes to increased understanding of the combined use of intuitive and normative decision making in production system design. Practical implications Empirical data are drawn from two projects in the heavy-vehicle industry. The study describes decisions, from start to finish, and the corresponding decision-making approaches when implementing process innovations. These findings are of value to staff responsible for the design of production systems. Originality/value Unlike prior conceptual studies, this study considers normative, intuitive and combined intuitive and normative decision making. In addition, this study extends the current understanding of decision structuredness and discloses the correspondence of decision-making approaches to varying degrees of equivocality and analyzability.

Decision-making when organising facilities for a school: a participatory action research approach

Facilities ◽  
2020 ◽  
Vol 38 (13/14) ◽  
pp. 913-926 ◽  
Author(s):  
Ulrika Uotila ◽  
Arto Saari ◽  
Juha-Matti Junnonen
Keyword(s):  
Decision Making ◽  
Action Research ◽  
Project Planning ◽  
Research Approach ◽  
Final Decision ◽  
Public Authorities ◽  
Content Type ◽  
Action Research Approach ◽  
Alternative Solutions

Purpose Public authorities are required to organise new facilities to respond to changed user demands in terms of a public-owned school. The number of pupils attending the case study school will increase in the following years, as will the number of children attending a day nursery located on the present campus. In addition, the users of the campus have complained of building-related symptoms. This study aims to understand the municipal decision-making process in organising the school’s facilities, in particular, the factors used for decreasing uncertainty around a project. Design/methodology/approach This study is a case study undertaken through an action research approach. The researchers participated in the project planning meetings concerning the future activities to take place in the building. Findings Over a 13-month period, multiple stakeholders participated in the project planning meetings providing a deeper understanding of the space demands posed, current challenges and opportunities offered by the existing building. In addition, the alternative solutions generated were evaluated. The problem identification and information gathering periods lasted over nine months, which was far longer than predicted. Thus, generating alternative solutions and evaluation of the solutions also delayed. As the entire process was delayed substantially, the final decision on organising the facilities was not made during this research. Practical implications This research may be of practical value for a property owner and a project team for decision-making concerning changed facility demands. Originality/value This paper provides information about how public authorities are making decisions on facility organisation during conditions of uncertainty.

Sign in / Sign up

Export Citation Format

Share Document