CHAPTER THREE

RESEARCH METHODOLOGY

3.0 INTRODUCTION

This chapter reveals the methodology that used in this study. This focus is on research

design, target population, sampling technique, sample size, research instruments, data collection

procedure, reliability and validity of the instrument, data analysis, ethical considerations and

finally limitation of the study.

3.1 RESEARCH DESIGN

This study was conducted through quantitative survey descriptive research design. Survey is

research strategy that is used to present oriented methodology used to investigate population by

selected samples to analyze and discover occurrence (Oso, et al., 2008).Also this study used and

conducted primary data and questionnaire as a tool of data collection.

The researchers of this study selected this tool, because of that the tool considers issues such as

economy of the design, rapid data collection and ability to understand a population from part of

it. Survey design is suitable for extensive research. However, the study investigated the

determinant of tax evasion. Survey design may facilitate this research to answer the research

questions.

3.2 RESEARCH POPULATION

The researchers conducted the determinant of tax evasion. So, the exact number of the

population is regard as unknown. The researchers categorized as students, the researchers of this

study denoted characteristics of the potential respondents, to obtain personal background of the

participants, questions regarding their gender, age, education, and job titles was in the

questionnaire.
3.2.1 Sample Size

The sample size of this study was 100 respondents which were selected from the accessible

population because of other previous researchers took their sample size was 100 respondents

such as(Alamgir, Nasir, Shamsuddoha, & Nedelea, 2010), as the researchers of this study

reviewed in the literature. The samples selected from the population southern part of Somalia

3.2.2 Sampling Procedure

This study used this technique, because the researchers obtained individuals that have

comprehensive knowledge and experience toward this area of research. The questionnaire was

disseminated to a non-probability sample of 100 participants. Data gathered at different

locations, on different days of the week, and at different times of the day, thus reducing location

and timing biases.

3.3 RESEARCH INSTRUMENT

In order to investigate the matters discussed above, data obtained which provided details of

determinant of tax evasion. The data generated through modified questionnaire. Participants asked

to rate the relative important of the determinant of tax evasion. The selection of this tool has been

guided by the nature of data to be collected, the time available as well as by the objectives of the

study and the overall aim of study is to investigate determinant of tax evasion

3.3.1 Validity and Reliability of the Instrument

Generally, validity of each question or group of questions is assessed rather than of the

questionnaire as a whole. In order to increase validity of the questions in this research, the

research team utilized content validity index for the reason that the research team conducted the

questions as clear as possible. English being the language of the research might have had some

influence in decreasing the validity of the questions; however, a great care will be exercised to
reduce the error.

Before distributing the questionnaire and conducting the interview, the research team did pilot-

testing with 5 experts including the supervisor. Some changes as well as reformulations of

questions and possible answers made as the result of this pilot test. In order to avoid subject or

participant bias, this is one of the threats to reliability. The anonymity of the respondents assured

in the questionnaire and confidentiality in the interview by the research team.

3.4 DATA COLLECTION PROCEDURES

The first step when collecting data requesting from consumers to fill the questionnaire,

later the research team gathered data through questionnaire, during data compilation the research

team helped respondents to fill the questionnaire, followed by the analysis of the data.

3.5 DATA ANALYSIS

The research team used quantitative data analysis in this study. to analyze the data SPSS

20.0 (statistical package for the social science) was used. the research team used descriptive

statistics in this study to analyze the data.

Mean and standard deviation ranges Scale Interpretation

4.21 – 5.00 Strongly agree Very high

3.41 – 4.20 Agree High

1.81 – 2.60 Neutral Normal

2.61 – 3.40 Disagree Low

1.00 – 1.80 Strongly disagree Very low

Standard deviation less than or equal to standard deviation is acceptable

3.6 ETHICAL CONSIDERATIONS

The research team thought about the ethical issues throughout research project, and

respected the privacy and confidentiality of the respondents from the public. The undisclosed

information stayed confidential; the research team used it only for academic purpose.

Anonymity and confidentiality of the secret information have the high priority; in addition to that

the researchers admire to keep individual self-respect.

3.7 LIMITATIONS OF THE STUDY

Limitations are protected restrictions or potential weakness of the study imposed by the

methodology of the study (Oso&Onen, 2008). The ultimate limitations of this study are: First

there is language problems which deteriorate the understanding of respondents to the

questionnaire, to enhance the validity of the study the researchers translate the questionnaire into

Somali language; Second respondents may not reply the questions frankly; Third sampling

procedure is so narrowed considering more issues such as economy of the design and rapid data

collection.