摘要:This paper utilizes NVivo 12 Plus,a type of qualitative data analysissoftware,for qualitative document content analysis as a means of understanding informal fiscal policymaking practices,including bribery,corruption,collusion,lobbying, negotiation,and transactional politics. Use of NVivo 12 Plus for qualitative document content analysisfacilitated themanagement,analysis,and visualization of data on informal fiscal policymaking. More specifically,qualitative content analysis of decisions of the Supreme Court of Indonesia revealed that informal fiscal policymaking in Malang City,Malang Regency,and Batu City, Indonesia,involved the practices of bribery,corruption,collusion,lobbying, negotiation,and transactional politics between regional leaders,bureaucrats, private actors,and political brokers. This paper contributes a qualitative researchdesignthatcanbeusedtoexplaininformalpracticesinfiscalpolicymaking and budget managemen..
关键词:Qualitative Data Analysis Software;Informal Policymaking;Fiscal Politics;Content Analysis