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The Influence of Tax Knowledge, Love of Money, and Tax Discrimination on the Perception of Tax Evasion Ethics Adha, Nurul; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.702

As a nation still navigating its path toward broader socioeconomic progress, Indonesia persistently works to elevate the well-being of its citizens through initiatives spanning education, public health, and infrastructure development. This research investigates how individuals’ understanding of taxation, their attitude toward money, and their perceptions of discriminatory tax treatment shape their ethical views regarding tax evasion, specifically among MSME taxpayers in Bengkalis district. A quantitative design was adopted, relying on primary data collected from 100 participants chosen through purposive sampling. Responses were measured using a Likert-based questionnaire, and the analysis wasicarried out usingiSPSS version 25 with multipleilinear regression techniques. The results reveal that greater tax knowledge is associated with a lower tendency to view tax evasion as ethically acceptable. Conversely, a stronger love of money corresponds with a more permissive view of tax-evading behavior. The variable related to perceived tax discrimination, however, did not produce a meaningful effect on ethical judgments about evasion. The Adjusted R² of 28.5% suggests that the examined factors account for just over a quarter of the variance in ethical perceptions, leaving 71.5% attributable to other influences outside the model. Future studies are encouraged to incorporate additional determinants such as perceived fairness, religiosity,quality of tax services, commitment, service quality of tax authorities, and tax penalties.

Inovasi Konten Islami Sebagai Bentuk Kewirausahaan Kreatif di Kalangan Generasi Muda Muslim Adha, Nurul; Irwanto, Irwanto; Nuraini, Siti; Septia, Dini; Risky, Risky
Education Achievement: Journal of Science and Research Volume 6 Issue 3 November 2025
Publisher : Pusdikra-Publishing.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jsr.v6i3.3120

Perkembangan teknologi digital telah mendorong generasi muda Muslim untuk berkreasi melalui pembuatan konten Islami di berbagai platform media sosial. Fenomena ini tidak hanya menjadi bentuk syiar, tetapi juga membuka peluang kewirausahaan kreatif yang semakin diminati. Penelitian ini bertujuan untuk memahami bagaimana inovasi konten Islami dikembangkan oleh generasi muda serta bagaimana strategi kreatif tersebut mampu memberikan nilai ekonomi tanpa mengabaikan prinsip-prinsip Islam. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui studi literatur dan observasi media digital. Hasil penelitian menunjukkan bahwa kreator muda memanfaatkan teknologi, storytelling, desain visual, dan digital marketing untuk menciptakan konten Islami yang menarik serta relevan bagi pengguna digital masa kini. Inovasi tersebut terbukti memberikan dampak positif, baik dalam meningkatkan literasi keagamaan maupun membuka peluang usaha yang produktif. Dengan demikian, konten Islami menjadi ruang kolaboratif antara dakwah dan kewirausahaan kreatif yang potensial dikembangkan oleh generasi muda Muslim.

The Influence of Tax Knowledge, Love of Money, and Tax Discrimination on the Perception of Tax Evasion Ethics Adha, Nurul; Muttaqin, Husnul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.702

As a nation still navigating its path toward broader socioeconomic progress, Indonesia persistently works to elevate the well-being of its citizens through initiatives spanning education, public health, and infrastructure development. This research investigates how individuals’ understanding of taxation, their attitude toward money, and their perceptions of discriminatory tax treatment shape their ethical views regarding tax evasion, specifically among MSME taxpayers in Bengkalis district. A quantitative design was adopted, relying on primary data collected from 100 participants chosen through purposive sampling. Responses were measured using a Likert-based questionnaire, and the analysis wasicarried out usingiSPSS version 25 with multipleilinear regression techniques. The results reveal that greater tax knowledge is associated with a lower tendency to view tax evasion as ethically acceptable. Conversely, a stronger love of money corresponds with a more permissive view of tax-evading behavior. The variable related to perceived tax discrimination, however, did not produce a meaningful effect on ethical judgments about evasion. The Adjusted R² of 28.5% suggests that the examined factors account for just over a quarter of the variance in ethical perceptions, leaving 71.5% attributable to other influences outside the model. Future studies are encouraged to incorporate additional determinants such as perceived fairness, religiosity,quality of tax services, commitment, service quality of tax authorities, and tax penalties.

MUTU PENDIDIKAN DALAM PERSPEKTIF ISLAM Adha, Nurul
Jurnal Manajemen Pendidikan Islam Al-Munadzomah Vol 5 No 1 (2025): AL-MUNADZOMAH
Publisher : Institut Ummul Quro Al-Islami Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/almunadzomah.v5i1.2296

This paper examines the quality of education from an Islamic perspective, emphasizing a balanced development of students’ intellectual, moral, spiritual, and social aspects. The study addresses how Islamic education can shape a generation that is knowledgeable, faithful, and morally upright while being able to face the challenges of globalization, technological advancement, and socio-cultural changes. The purpose of this study is to explain the concepts, standards, and challenges of Islamic education quality to ensure its effective implementation in the modern era, producing academically competent and strong-charactered students. This study uses a literature review approach, systematically analyzing relevant literature, policy documents, and Islamic educational practices to identify principles, supporting factors, and implementation challenges. The findings indicate that the quality of Islamic education is measured not only by academic achievement but also by the success in cultivating moral character, social skills, and positive societal contributions. The implementation of a Qur’an- and Hadith-based curriculum, professional teacher quality, and a conducive Islamic learning environment are key factors in enhancing education quality, keeping it relevant, character-driven, and able to prepare a competitive future generation

Pengaruh Live Streaming dan Online Customer Review terhadap Keputusan Pembelian di Aplikasi Tiktokshop pada Kalangan Mahasiswa Jurusan Ilmu Pengetahuan Sosial Universitas Mulawarman Adha, Nurul; Haidar, Kadori; Sudarman, Sudarman; Ellyawati, Noor
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7084

Perkembangan e-commerce melalui media sosial, khususnya TikTok Shop, mendorong perubahan perilaku konsumen dalam melakukan pembelian secara online. Fitur live streaming dan online customer review menjadi faktor penting yang dapat mempengaruhi keputusan pembelian konsumen, terutama di kalangan mahasiswa yang merupakan pengguna aktif media sosial. Penelitian ini bertujuan untuk mengetahui pengaruh live streaming dan online customer review terhadap keputusan pembelian pada mahasiswa Jurusan Ilmu Pengetahuan Sosial Fakultas Keguruan dan Ilmu Pendidikan Universitas Mulawarman. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory research. Sampel penelitian berjumlah 140 responden yang ditentukan menggunakan rumus Slovin. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 29. Hasil penelitian menunjukkan bahwa secara parsial variabel live streaming berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai signifikansi 0,001 < 0,05. Variabel online customer review juga berpengaruh positif dan signifikan terhadap keputusan pembelian dengan nilai signifikansi 0,001 < 0,05. Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap keputusan pembelian dengan nilai Fhitung 109,131 > Ftabel 3,06 serta nilai koefisien determinasi (R²) sebesar 0,614. Hal ini menunjukkan bahwa sebesar 61,4% keputusan pembelian dipengaruhi oleh live streaming dan online customer review, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.

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