There's no "back EMF", there's just voltage applied to the inductance. There is no need to consider fields or induction here, the inductance's self-induction is the only fact of interest. So EMF == VL.
The voltage is whatever it is, and by the circuit as given, that voltage decreases in proportion to the increase in current. Thus in the next iteration, VL is, say, 5V minus 1mA * R, so the next next iteration will be say 5V minus 1.99mA * R, and so on. The change per step goes as, say, (0.99)^step. But it doesn't step at all, it's a continuous process, so we set timestep --> 0 and we have calculus to describe it.
Tim