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All Journal Teknosains: Media Informasi Sains dan Teknologi Indo-Fintech Intellectuals: Journal of Economics and Business Amsir Accounting & Finance Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Jusnia, Jusnia
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Journal : Amsir Accounting

 1 
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.
Measuring PT Adaro's Financial Resilience: Liquidity Analysis Jusnia, Jusnia; Nazwa Gani F. Komile; Ashar Muhammad
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.741

Abstract

This study aims to analyze the liquidity performance of PT Adaro Energy Indonesia Tbk during the 2020-2024 period. The method employed is financial ratio analysis, focusing on the Current Ratio, Quick Ratio, and Cash Ratio derived from the company’s annual financial statements. The results indicate that PT Adaro maintains formidable financial resilience with a significant strengthening trend in liquidity, driven by effective working capital management and the capitalization of the global commodity price surge. A crucial finding of this research is the drastic spike in all liquidity ratios in 2024, with the Current Ratio reaching 403%. This phenomenon is identified as a direct impact of the substantial decrease in current liabilities following the corporate spin-off of the thermal coal business pillar. While the company’s cash position remains exceptionally secure with a Cash Ratio consistently above 100%. This study highlights the implications of excess liquidity. Consequently, the primary challenge for management lies in strategic capital allocation, whether through accelerating investments in the renewable energy sector or distributing value to shareholders, to maintain optimal capital structure efficiency.
Measuring PT Adaro's Financial Resilience: Liquidity Analysis Jusnia, Jusnia; Nazwa Gani F. Komile; Ashar Muhammad
Amsir Accounting & Finance Journal Vol. 4 No. 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.741

Abstract

This study aims to analyze the liquidity performance of PT Adaro Energy Indonesia Tbk during the 2020-2024 period. The method employed is financial ratio analysis, focusing on the Current Ratio, Quick Ratio, and Cash Ratio derived from the company’s annual financial statements. The results indicate that PT Adaro maintains formidable financial resilience with a significant strengthening trend in liquidity, driven by effective working capital management and the capitalization of the global commodity price surge. A crucial finding of this research is the drastic spike in all liquidity ratios in 2024, with the Current Ratio reaching 403%. This phenomenon is identified as a direct impact of the substantial decrease in current liabilities following the corporate spin-off of the thermal coal business pillar. While the company’s cash position remains exceptionally secure with a Cash Ratio consistently above 100%. This study highlights the implications of excess liquidity. Consequently, the primary challenge for management lies in strategic capital allocation, whether through accelerating investments in the renewable energy sector or distributing value to shareholders, to maintain optimal capital structure efficiency.
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 Abubakar, A. Nurfitriani Aisyah Aisyah Anggerwati, A. Indah Arfiani Nur Ashar Muhammad Hamida Hasan Lukman, Siti Diva Syarifah Nazwa Gani F. Komile Nisrina, Ulfah Laila Nur, Irawati Nurjamila, SY. Nurnaningsih Nurnaningsih, Nurnaningsih Patunrengi, Iswadi Ibrahim S, Praweldi Sapada, Mh. Iqbal Andi Yahya, Yodi