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All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Balance: Jurnal Ekonomi
Sri Rahayu Indah Azhari
Institut kesehatan dan bisnis St. Fatimah Mamuju
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Differences in Ethical Perceptions of Tax Avoidance between Lecturers and University Students Rahadian Cahyadi; Melsa Jumliana; Fika Hartina Sari; Nur Asmi Ainun Kamal; Sitti Jam'iah; Sri Rahayu Indah Azhari
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/4qr58e63

Abstract

Tax avoidance is legally distinct from tax evasion, yet aggressive avoidance remains ethically contested because formal compliance may conflict with fairness, public responsibility, and the intended purpose of tax rules. This study synthesizes recent evidence on differences in ethical perceptions of tax avoidance between university lecturers and students and identifies the mechanisms that may explain any group difference. A structured literature review was conducted on 18 peer-reviewed journal articles published from 2021 to 2026. Studies were screened and coded by population, research design, tax knowledge, professional experience, perceived fairness, institutional trust, fiscal morale, ethics education, moral obligation, and individual ethical orientation. The synthesis finds that direct matched evidence comparing lecturers and students is still insufficient; academic status alone cannot be treated as a causal determinant of ethical judgment. More consistent evidence shows that applied tax knowledge, professional exposure, fairness and trust, fiscal morale, and moral obligation shape tax-related ethical evaluations. Student-focused studies also indicate that ethics education and experiential learning can strengthen moral reasoning, although effects depend on tax comprehension and ethical mindset. Substantial within-group variation, including differences associated with Machiavellian orientation, further limits categorical conclusions. The study therefore proposes a conditional role-experience framework and recommends matched lecturer-student research using identical tax-planning scenarios. For higher education, the findings support case-based tax ethics instruction that integrates technical competence with fairness, institutional responsibility, and the social consequences of aggressive avoidance.
PENGARUH MEDIA SOSIAL TERHADAP PERILAKU KONSUMEN DAN STRATEGI PEMASARAN: ANALISIS LITERATUR REVIEW Krisna Ilyas; Farhana Hasmin; Trisnawataty Trisnawataty; Ari Sarwo Indah Safitri; Sri Rahayu Indah Azhari
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): March-June
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.186

Abstract

Social media has fundamentally transformed the landscape of consumer behavior and marketing strategies in the digital era. This research analyzes the influence of social media on consumer behavior transformation and marketing strategy evolution through comprehensive literature review methodology. Analysis reveals that consumer decision journey has evolved from traditional linear models into dynamic and multi-touchpoint processes, where consumers actively conduct in-depth research through user-generated content and social proof before making purchase decisions. Social media creates new paradigms in marketing communication that are interactive and community-based, with user-generated content and peer recommendations becoming dominant factors in shaping brand perception. From strategic perspectives, authentic content marketing, long-term influencer partnerships, and social commerce integration prove most effective in driving customer engagement and conversion. Personalization through advanced targeting and machine learning algorithms enables precision marketing that significantly increases ROI. However, challenges such as privacy concerns, algorithm changes, and competition intensity demand continuous strategic adaptations. Omnichannel integration and advanced analytics become essential for optimizing customer experience and measuring effectiveness of social media marketing investments in achieving business objectives.
Co-Authors Ari Sarwo Indah Safitri Farhana Hasmin Fika Hartina Sari Krisna Ilyas Melsa Jumliana Nur Asmi Ainun kamal Rahadian Cahyadi Sitti Jam'iah Trisnawataty Trisnawataty