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All Journal Amsir Accounting & Finance Journal RESTITUSI : Jurnal Riset Perpajakan Vifada Journal of Education
Ramdani, Muh. Reza
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Religion Humanities Economics, Econometrics & Finance Education Other

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MORALITAS PAJAK MEMODERASI SELF ASSESSMENT SYSTEM DAN MONEY ETHICS TERHADAP TINDAKAN TAX EVASION PADA KANTOR PELAYANAN PAJAK PRATAMA MAKASSAR SELATAN Ramdani, Muh. Reza; Lestari, Ismi Ayu
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 01 (2023): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i01.648

Abstract

This research aims to test Tax Morality Moderating the Self Assessment System and Money Ethics Against Tax Evasion Actions at KPP Pratama South Makassar. Population in this study were individual taxpayers registered at KPP Pratama South Makassar, namely 159,626 individual taxpayers, while the sample in this study was determined using the Slovin formula so that the total sample in this study was 100 taxpayers. This research uses field research methods. The statistical method used to test the hypothesis uses the partial least squares application. Results of the analysis show that the Self Assessment System and Money Ethics simultaneously have a positive and significant effect on tax evasion, while morality as a moderator weakens the influence of the Self Assessment System and Money Ethics on tax evasion.
Mental Accounting and Self-Control Over Daily Expenses of Students Riza Amalia Rifani; Kamidin, Masruhi; Ramdani, Muh. Reza
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.526

Abstract

Daily life expenses are defined as a number of expenditures to produce or obtain a number of goods. For students undergoing studies, they are often faced with various problems and challenges in financial management. Students frequently have limitations in terms of income and expenses, making it difficult for them to manage their finances. Understanding that influences decision-making processes in controlling daily expenses is crucial. Mental accounting is an important psychological concept in financial decision-making. This study collected data from students in Parepare City, which was then processed using an application to form quantitative data. The study population consisted of all students registered at 3 campuses in Parepare City from various study programs and academic levels. In this research, the researcher utilized Probability Sampling known as Simple Random Sampling as the sample technique. The research findings indicate that mental accounting behavior and self-control have beneficial impacts on managing daily expenses for students. Students with high levels of mental accounting awareness show high consciousness of their daily spending patterns.
Accounting Education: The Historical Development of Auditing From Ancient Origins to Modern Standards Muslim, Muslim; Ramdani, Muh. Reza
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/0z5nk695

Abstract

This study aims to explore the historical development of auditing, tracing its evolution from ancient origins to modern standards, and to analyze the socio-economic, technological, and regulatory factors that have shaped the profession over time. Employing a qualitative literature review methodology, the research design involves thematic analysis of scholarly articles, books, and reports to identify key themes and concepts relevant to the research topic. The findings highlight the significance of ancient auditing practices rooted in the need for fairness, accountability, and transparency in economic transactions and the transition to modern auditing standards driven by factors such as the rise of joint-stock companies, technological innovations, and regulatory reforms. The discussion emphasizes the implications of these findings for auditing practice, regulation, and governance, underscoring the importance of continuous innovation, adaptation, and collaboration to address emerging challenges and ensure the integrity and relevance of auditing in the 21st century. The study's implications extend to academic scholarship, professional practice, and regulatory policy-making, emphasizing further research on technological advancements, regulatory reforms, and cultural influences on audit quality, auditor behavior, and financial reporting integrity.
Co-Authors Kamidin, Masruhi Lestari, Ismi Ayu Muslim Muslim Riza Amalia Rifani