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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
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Search results for , issue "Vol. 2 No. 2 (2024): April 2024" : 5 Documents clear
Share Value Of Halal Food Product Company And Its Independent Factors Kaban, Reny Fitriana; Evi, Tiolina; Hadi, Ibrahim
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.230

Abstract

Introduction/Main Objectives: This article aims to analyze the value of halal food product companies whose shares are listed on the Jakarta Islamic Index 70 during the period 2020 to 2022 and independent factors that influence it. It is necessary to carry out an analysis of the factors that influence the share value of sharia food product companies to provide investors with an overview of the performance of halal food product company shares to obtain an increase in investment value in this type of share which ultimately helps the development of the halal food industry in Indonesia and can be a reference for the development of the halal food industry in other ASEAN countries and the world. Research Methods: Research data was obtained from the Indonesia Stock Exchange website in the form of financial reports and the research method used was quantitative, starting with descriptive tests and then continuing with multiple linear regression tests. Finding/Results: From the research results, it was found that the average value of halal food product companies whose shares are registered on JII 70 is still overvalued, and tends to decline, while the average profitability value is good, but this is not the case with the leverage value which is in the warning category. Profitability and leverage factors are proven to influence company value. Conclusion: It is recommended that players in the halal food product industry hope to improve their financial performance and be more anticipatory of all existing risks such as pandemics or other crises, to increase the sustainability of investor confidence.
Analysis of Factors That Influence the Implementation of SAK EMKM Kurniawan, Elan; Mardiyah, Winda; Juardi
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.236

Abstract

This research aims to analyze the influence of Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding on the Implementation of SAK EMKM. The population in this research is MSMEs in the culinary sector in the Bogor Regency area. This research uses primary data which is measured using a Likert scale. The data collection method was carried out by distributing questionnaires using Google Form. Sampling was carried out using purposive sampling and the total sample was 61 respondents. Analyzed using SmartPLS Version 3.2.9. The research results show that Socialization of Micro, Small and Medium Entities (EMKM) and Accounting Understanding have a positive and significant influence on the Implementation of SAK EMKM, this proves that the consistency of socialization of understanding of accounting skills in accordance with SAK EMKM can expand reach to other MSME actors. With the socialization of EMKM and understanding of accounting, it will increase the application of SAK EMKM, this can actually help the implementation of SAK EMKM to be of higher quality, one of the proofs of success in getting a KUR loan is because the financial reports are well structured and correct.
The Effect of Tax Minimization, Debt Covenant, and Foreign Ownership on Transfer Pricing Ratnosari, Devi; Nugroho , Sasmito Widi; Tohari, Hamim
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.263

Abstract

The study aims to review, test, and analyze the effect of tax minimization, debt covenants, and foreign ownership on transfer pricing. This research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period, with a population of 37 companies and a sample of 11 companies selected through purposive sampling technique. Data analysis was conducted using multiple linear regression through the SPSS version 25 application after going through classical assumption tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, coefficient of determination (R2), and t test. The results of this study indicate that tax minimization, debt covenant, and foreign ownership have a positive and significant effect partially on transfer pricing. Overall, these three variables make a significant contribution to transfer pricing. This research is expected to be a reference for readers who are interested in understanding more about transfer pricing taxation. It is recommended for future researchers to expand the scope of the year and object of the research, as well as add or change independent variables that have the potential to affect transfer pricing.
THE The Influence Of Managerial Ownership, Debt Policy And Investment Decisions On The Value Of Construction Sector Companies Listed On The Bei For The 2018-2022 Period Lestari, Indah Putri; Suhasto, Iwan Noor; Cahyaningdyah, Permatasari
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.316

Abstract

Construction is one of the sectors contributing to Indonesia's GDP. Since the 2015 period, the construction sector has contributed around 9.94 percent of Indonesia's entire GDP. The purpose of this observation is to understand the effects of labor shortages, labor laws, and investment decisions on construction company numbers. In this case, asset quality is measured by asset quality (KM), the debt to equity ratio (DER) is used to measure debt, the price earnings ratio (PER) is used to measure investment intentions, and the price to book ratio (PBV) is used to measure intentions. invest. used to evaluate company figures. This observation uses a quantitative observation methodology. Using purposive sampling as a sampling technique, this observation involved samples from 20 construction companies in Indonesia between the period 2018 and 2022. The hypothesis was tested using multiple line regression using the SPSS statistical application. Observation findings show that, in partial terms, managerial quality has a negative effect on construction industry income. On the other hand , construction industry revenues are not negatively affected by labor laws or investment decisions. However, the results of simultaneous analysis of managerial personnel, building conditions, and investment decisions have a negative influence on construction company revenues.
Income Tax Rates, Tax Sanctions and Modernization of Tax Services on Taxpayer Compliance in Magetan Regency – Indonesia Naufalfa'iq, Muhammad Maulid; Nugroho, Sasmito widi; kurniawan, Yopie diondy
Summa : Journal of Accounting and Tax Vol. 2 No. 2 (2024): April 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i2.326

Abstract

The phenomenon of taxpayer compliance is a critical issue in a country's taxation system. This compliance refers to the willingness and actions of taxpayers to fulfill their tax obligations in accordance with applicable regulations. The level of taxpayer compliance is influenced by various factors, both encouraging and inhibiting. This research aims to analyze the influence of Income Tax (PPh) rates, tax sanctions, and modernization of tax services on taxpayer compliance in Magetan Regency. This research uses a quantitative approach with interview and questionnaire methods targeting taxpayers registered at the Magetan Tax Service, Counseling and Consultation Office (KP2KP). A total of 120 questionnaires were collected and analyzed using multiple regression analysis techniques with the help of IBM SPSS 24. Several tests carried out included data quality tests, classical assumption tests, and hypothesis tests. The research results show that partially, income tax rates, tax sanctions and modernization of tax services have a positive and significant influence on the level of taxpayer compliance in Magetan Regency. These findings have important implications for tax authorities in efforts to increase taxpayer compliance through optimizing tariff policies, enforcing sanctions, and improving the quality of tax services.

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