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Summa : Journal of Accounting and Tax
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30314216     DOI : https://doi.org/10.61978/summa
Core Subject : Economy,
Economics, Econometrics & Finance
Summa: Journal of Accounting and Tax with ISSN Number 3031-4216 (Online) published by Indonesian Scientific Publication, is a leading peer-reviewed, open-access scientific journal dedicated to publishing high-quality research, analytical papers, and case studies in the fields of accounting and taxation. Since its establishment, Summa has been committed to advancing both theoretical understanding and practical applications of accounting and taxation in the ever-evolving business landscape.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024): January 2024" : 5 Documents clear
Audit Quality and the Effectiveness of Accrual Reform: A Panel Study of Budget Composition Variance in Indonesia Lestari, Putri Ayu; Fadilah, Resmi Afifah; Wahyuningsih
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.871

Abstract

This study evaluates the impact of Indonesia’s 2015 accrual based accounting reform on budget composition credibility in subnational governments, utilizing the PI 2 Composition Variance indicator from the PEFA framework. The objective is to determine whether the adoption of accrual accounting improved alignment between planned and actual expenditures across economic classifications. The research applies a panel data methodology covering 514 Indonesian provinces and districts from 2011 to 2021. Using fixed effects regression models, the study incorporates a reform dummy, audit quality (measured by unqualified audit opinions or WTP), and various fiscal controls including PAD per capita, TKDD, personnel spending share, and PDRB. Robustness checks include alternative specifications and treatment of outliers and administrative splits. The results indicate that accrual reform is associated with a statistically significant reduction in budget composition variance. Furthermore, the reform’s impact is stronger in jurisdictions that received WTP audit opinions, underscoring the moderating role of audit quality. The findings suggest that institutional maturity, particularly audit capacity, amplifies the benefits of financial reporting reforms. In conclusion, accrual reform can improve fiscal discipline through enhanced compositional execution, especially when reinforced by high quality auditing institutions. These insights support policy efforts to integrate technical reforms with institutional strengthening. Future research should examine how these improvements influence service delivery and broader governance outcomes.
Third Party ESG Assurance and Capital Costs: Evidence from Indonesia’s Emerging Market Mindrawati, Deny Nitalia; Romdhon, Mochamad
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.872

Abstract

This study investigates the causal impact of independent ESG assurance on the cost of debt among Indonesian publicly listed firms. With sustainability reporting gaining prominence, the role of third party verification in enhancing credibility and reducing perceived risk remains underexplored, particularly in emerging markets. The objective is to assess whether assurance on ESG disclosures translates into tangible financial benefits. Using a Difference in Differences (DiD) approach, the study analyzes a panel of 253 firm year observations from IDX listed companies between 2020 and 2022. ESG disclosure scores were measured through GRI based content analysis, and assurance was coded as a binary treatment. The primary dependent variable is the cost of debt, calculated as interest expense divided by long term debt. Control variables include firm size, ROA, board independence, and industry classification. Results reveal that ESG assurance adoption significantly reduces the cost of debt, particularly for firms in non heavy polluting industries and those with stronger governance structures. The DiD coefficient indicates a meaningful and statistically significant decline post assurance, suggesting that verified sustainability reports enhance investor and creditor trust. However, assurance does not affect short term profitability, implying its role as a signaling rather than a performance enhancing mechanism. These findings contribute to the literature by offering empirical DiD based evidence on the financial benefits of ESG assurance in emerging markets. The study underscores the strategic importance of third party verification in capital cost management, emphasizing implications for corporate decision making and regulatory policy.
Tracing Digital Collusion: A Forensic Legal Framework for Asset Recovery in Indonesian E Commerce Wahyuningsih
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.887

Abstract

Seller collusion on e commerce platforms undermines fair competition and creates measurable risks for financial integrity and erodes consumer trust. This study investigates Indonesia’s capacity to trace and recover assets derived from such digital collusion by evaluating the legal, forensic, and institutional frameworks currently in place. Methodologically, the study combines doctrinal legal analysis with digital forensic protocols under ISO/IEC 27037. It draws from three empirical datasets: seller account metadata, financial transaction flows (VA, e wallet, bank accounts), and enforcement records (seizures, freeze orders, beneficial ownership disclosures). The analysis is further contextualized through international case studies from the United Kingdom and the United States. Results show that Indonesia's existing legal instruments such as the Anti Money Laundering Law (UU 8/2010), KUHAP Articles 39/46, and Perpres 13/2018 on Beneficial Ownership are theoretically adequate but operationally underutilized. Institutional silos, lack of real time data access, and limited forensic capabilities hamper timely asset tracing. However, evidence from forensic analytics such as synchronized pricing, mutual refund loops, and shared account linkages offers a viable pathway for detection. AI based tools and graph analytics are identified as valuable enablers. The discussion emphasizes the importance of regulatory synchronization, risk based privacy access models, and alignment with global best practices (e.g., POCA, BSA). Successful asset tracing also hinges on adherence to the Personal Data Protection Law (UU 27/2022), requiring encryption, pseudonymization, and strict access governance. The study concludes that an integrated framework combining legal reform, forensic capacity building, and ethical data governance is essential for Indonesia to enhance its digital asset recovery strategy.
Global Insights into Financial Statement Fraud Detection and Prevention Hanifah, Hani Siti
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.972

Abstract

Financial statement fraud undermines the integrity of global financial markets and poses critical challenges to corporate governance. This study conducts a narrative review to synthesize existing knowledge on fraud detection techniques and slished within the last two decades addressing fraud detection models, governance frameworks, and regional variations. Findings reveal that traditional statistical methods such as the Beneish M-Score and Altman Z-Score provide foundational tools but are increasingly supplemented by machine learning and artificial intelligence models, which achieve higher accuracy rates in detecting anomalies. Forensic accounting and data mining further enhance detection capabilities. Governance mechanisms, particularly board independence, audit committees, auditor rotation, and whistleblower protections, emerge as essential for reducing fraud incidence, with regulatory oversight reinforcing these practices in developed markets. However, emerging economies face significant challenges due to weaker institutions and limited adoption of advanced technologies, resulting in higher fraud prevalence. Discussion highlights systemic factors such as regulatory gaps, market pressures, and organizational culture as key contributors to persistent fraud. Policy reforms, technological innovations, and future research integrating human and computational dimensions are recommended to build adaptive frameworks. This review underscores the urgency of combining governance reforms and AI-driven detection systems to safeguard financial reporting integrity globally.
International Taxation in the Digital Era: Toward Fair and Sustainable Regulatory Frameworks Setyorini, Noni; Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.978

Abstract

The rapid growth of the digital economy has transformed global commerce and presented significant challenges for international taxation. This study provides a narrative review of cross-border taxation issues and regulatory responses, with a focus on identifying challenges, evaluating national approaches, and assessing multilateral frameworks. Literature was systematically collected from leading academic databases, including Scopus, Web of Science, and Google Scholar, using keywords such as digital economy, cross-border taxation, and regulatory responses. Inclusion criteria emphasized studies addressing digital services taxes, tax compliance, and emerging technologies in fiscal systems. Results reveal four dominant themes: cross-border taxation challenges, national regulatory responses, multilateral initiatives, and the implications of emerging technologies. Evidence shows that the lack of physical presence undermines tax enforcement, national approaches vary in effectiveness, and OECD’s BEPS framework, while promising, faces political and technical obstacles. Moreover, digital assets such as cryptocurrencies and NFTs complicate valuation and jurisdiction, demanding new regulatory strategies. The discussion highlights how systemic inequities disadvantage developing economies, while advanced economies benefit from stronger institutions. Solutions proposed in the literature include multilateral cooperation, blockchain-based transparency tools, and context-specific digital services taxes. The review concludes by stressing the urgency of inclusive global reforms, investments in administrative capacity, and further empirical research to ensure fair, effective, and sustainable digital taxation. These findings provide critical insights for policymakers and researchers seeking to align fiscal systems with the realities of the digital economy.

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