“I CAN(NOT) DRAWâ€: THE USE OF VISUAL METHODS IN RESEARCH ON TAX ADMINISTRATION REFORM AND CORRUPTION
DOI:
https://doi.org/10.31092/jpi.v3i2.738Keywords:
Visual methods, tax reform, corruption, projective drawing, photo elicitation, organisational changeAbstract
Images have been used in other studies to investigate organisational change, although far less common than the interview as a method. However, images have rarely, if ever, been used to study tax reform (as a form of public sector change) and corruption. This article focuses on the assessment of visual methods, using empirical data which are drawn from a wider study on the interplay between organisational change and corruption, an issue which is still underexplored. Using the Indonesian tax administration reform in the 2000s as a case study, the study employs visual methods (drawings and photographs), the interviews and focus group discussion to collect the data, which are analysed thematically.
Assessment on the visual data shows that this study confirms the existing literature on the values of images in stimulating responses, conveying complex ideas and drawing out paradoxical emotions toward organisational change. Additionally, there is potential ability of images to unveil the ‘dark side’ of organisational change and its management. Despite the benefits of visual methods, this study also provides evidence on the drawbacks of using images and recommendations for future research.
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Gambar telah digunakan sebagai metode penelitian dalam beberapa studi tentang perubahan organisasi, meskipun penggunaannya jauh lebih jarang daripada wawancara. Namun, gambar sangat jarang, bahkan belum pernah, digunakan untuk meneliti reformasi pajak (sebagai bentuk perubahan organisasi sektor publik) dan korupsi. Fokus dari artikel ini adalah pada evaluasi atas metode visual, dengan menggunakan data empiris dari studi yang lebih luas tentang interaksi antara perubahan organisasi dan korupsi, di mana hal ini merupakan suatu topik yang penelitiannya masih sangat terbatas. Dengan menggunakan reformasi administrasi perpajakan Indonesia pada tahun 2000-an sebagai studi kasus, studi ini menggunakan metode visual (gambar dan foto), wawancara, dan diskusi kelompok terpumpun (atau focus group discussion) untuk mengumpulkan data yang dianalisis secara tematik.
Evaluasi atas data visual menunjukkan bahwa penelitian ini mendukung literatur yang ada tentang kemampuan gambar dalam menstimulasi respon, menyampaikan ide-ide kompleks, dan menggambarkan emosi paradoks atas perubahan organisasi. Selain itu, terdapat potensi kemampuan gambar untuk mengungkap 'sisi gelap' dari perubahan organisasi dan manajemen perubahan. Terlepas dari manfaat metode visual, penelitian ini juga memberikan bukti empiris tentang kelemahan penggunaan gambar dan rekomendasi untuk penelitian selanjutnya.
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