Article Per Year (5 Year)
p-Index From 2021 - 2026
3.944
P-Index
This Author published in this journals
All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan MONSU'ANI TANO Jurnal Pengabdian Masyarakat Economics and Digital Business Review Center of Economic Students Journal (CSEJ) Amsir Accounting & Finance Journal Amsir Community Service Journal Celebes Journal of Community Services Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi Jurnal Ilmiah Manajemen & Kewirausahaan
Nisrina, Ulfah Laila
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Physics Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Amsir Accounting

 1 
The Moral Dilemma: Between Tax Ethics and the Temptation of Evasion Santoso, Budi; Nisrina, Ulfah Laila; Srimiatun, Srimiatun
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.v2i2.539

Abstract

This study aims to determine the effect of tax justice, taxation system and tax discrimination on tax evasion. The population in this study is an individual taxpayer who is registered at Kantor Pelayanan Pajak Pratama Makassar Utara. The sampling technique used purposive sampling method. The respondents of this study were 100 respondents. Collecting data using a questionnaire method. The analysis method uses multiple linear regression with the help of SPSS version 25 program. The results show that tax justice has a significant negative effect on tax evasion, the taxation system has no negative effect on tax evasion and tax discrimination has a significant positive effect on tax evasion.
Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): 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.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.
Co-Authors Ali, Rustan Atrimus, Sebsem Auliah Ambarwati Derek, Kevin Joshua Dwi Budi Santoso edy susanto Hamida Hasan Harjum, Harjum Hidayatullah, Andi Muh Syukur Ika Wati Juliana Juliana Jusnia Jusnia, Jusnia Lukman, Siti Diva Syarifah Matakupan, Suryana Salomi Nilam, Nilam Nirwana, Nirwana Nur, Irawati Oktaviandani, Celine Rizki Paulus, Shelin Rifani, Riza Amalia Saputri, Asri Ainun Dwi Srimiatun, Srimiatun Subair, Nur Aidah Sulawati Sulpiani, Lili Suwandi Suwandi Syahban Mada Ali Umar, Fahruddin A. Wasna, Wasna Zaimar, Fina Ruzika