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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. 4 (2024): October 2024" : 5 Documents clear
Mitigating Budget Slack in Remote Work Environments: Evidence from Indonesian Shared Service Centers Setyorini, Noni; Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.873

Abstract

Remote work, accelerated by the COVID-19 pandemic, has transformed operational models across Indonesian Shared Service Centers (SSCs), offering flexibility but also creating challenges in maintaining budgetary discipline. This study examines how remote work and incentive structures shape the formation of budget slack, with particular attention to the moderating role of trust and organizational integration. Employing a quasi-experimental Difference-in-Differences (DiD) design, data were drawn from surveys, operational logs, and HR records across SSC units in Indonesia, with budget slack measured using validated Likert-scale instruments. The DiD estimations also included interaction terms for trust and incentives to test moderating effects. The findings indicate that remote work tends to increase budget slack due to reduced managerial oversight, yet performance-based incentives such as KPI-linked bonuses and ESOPs significantly mitigate this effect, especially in environments characterized by high managerial trust. The study underscores the need for holistic control frameworks combining digital tools, human centered leadership, and policy coordination. Effective SSC governance in hybrid environments requires incentive alignment, trust building, and cross functional collaboration.
Scope, Standards, and Signals: ESG Assurance and Profitability under Indonesia’s Evolving Disclosure Regime Noviana, Ita; Hamdah, Dida Farida Latipatul
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.879

Abstract

This study investigates the impact of ESG (Environmental, Social, and Governance) assurance and disclosure quality on the financial performance of companies listed in the IDX ESG Leaders Index in Indonesia. Motivated by regulatory advances such as POJK 51/2017 and the adoption of SPK Indonesia aligned with IFRS S1 and S2, the research assesses whether comprehensive and credible ESG disclosures enhance Return on Equity (ROE) and reduce cost of capital. Using panel data for Q1 2024 and a balanced sample of 30 firms, the analysis examines ESG disclosure indicators Scope 1, 2, and 3 emissions, third party assurance, governance structures, and reference to global standards (GRI, ISSB) and their associations with ROE, excess returns, and cost of debt. Panel regression results show that firms with ESG assurance exhibit significantly higher ROE. Scope 3 emissions disclosure and alignment with ISSB also correlate with reduced financing costs. Robustness tests confirm the stability of results. The findings demonstrate that ESG assurance acts as a signal of credibility, mitigates greenwashing risk, and enhances market perception. Companies with strong ESG governance and transparent, standardized disclosures are more likely to attract investment and secure favorable financing terms. As Indonesia moves toward mandatory ESG assurance through SPK Indonesia, this research supports regulatory emphasis on verifiability and standard alignment. The study contributes localized empirical evidence from a leading Southeast Asian market and informs policy design, investor strategy, and corporate governance practices under evolving ESG disclosure standards.
Digital Tax Transformation and Corporate Compliance: Evidence from Indonesia’s e-Bupot Unification System Kawuri, Sri; Alkautsar, Muslim; Putri, Marissa Disthy
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.886

Abstract

Indonesia has advanced digital tax reforms through the e-Bupot Unification system, mandated since April 2022, to centralize withholding tax reporting (PPh 4(2), 15, 22, 23/26). This study assesses its effectiveness in improving corporate compliance—timeliness, accuracy, and error reduction—during March–June 2024. Using a quasi-experimental before–after design, data were collected from e-Bupot logs, DJP e-filing records, and taxpayer registries for 250 corporations. Indicators included on-time filing, validity of submissions, and error rates. Analysis combined descriptive statistics, paired t-tests, and regression. Results show substantial progress: on-time filing rose from 74.2% to 88.6%, validity rates from 81.5% to 93.2%, while error rates declined from 6.4% to 2.1%. Regression confirmed significant effects of PJAP integration and firm size. Larger firms and PJAP users achieved stronger compliance, whereas SMEs improved modestly, limited by IT capacity. Sectoral differences emerged, with service and e-commerce outperforming manufacturing. Consistent with OECD and IMF findings, e-Bupot demonstrates digital platforms’ effectiveness in reducing compliance gaps. While the system benefits larger firms most, SMEs require training, infrastructure support, and simplified interfaces. Policymakers should expand PJAP partnerships, adopt sector-specific approaches, and invest in digital literacy to ensure equitable outcomes. This study provides empirical evidence from a developing economy, affirming digital reforms’ role in strengthening compliance and modernizing tax governance.
Innovations and Inequalities in Digital Taxation: Lessons from Global Experiences Qoriah, Desi
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.945

Abstract

The rapid expansion of the digital economy has pressured traditional tax systems, demanding reforms to address profit shifting, base erosion, and fair allocation of taxing rights. This narrative review examines the effectiveness, equity, and policy implications of digital tax reforms at global, national, and regional levels. Literature was systematically collected from Scopus, Web of Science, and Google Scholar, focusing on digital taxation, reform policies, compliance, and the OECD two-pillar framework. Findings reveal mixed outcomes. OECD/G20 initiatives promote cooperation but often favor developed economies, limiting benefits for developing nations. At the national level, reforms show varied impacts: Indonesia improved small-enterprise compliance, while Ghana’s electronic levy exposed regressive risks. Comparative evidence indicates advanced economies with robust infrastructures achieve higher compliance and revenues, while developing countries face institutional and capacity challenges. Innovations in tax administration—digital registration, cloud systems, and AI—have enhanced efficiency and collection, though concerns about equity and long-term sustainability remain. Broader systemic factors, including corruption, governance, and institutional capacity, critically shape reform success. The review concludes that effective digital tax reforms must balance efficiency with distributive justice, align with development goals, and strengthen evidence through interdisciplinary and quantitative approaches. Addressing these challenges is essential to ensuring the equitable sharing of digitalization’s benefits across economies.
Implementing Pillar Two: Challenges and Opportunities in the Global Minimum Tax Framework Fadilah, Resmi Afifah
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.982

Abstract

This study provides a narrative review of the Global Minimum Tax (GMT) under the OECD/G20 Pillar Two framework, assessing its effectiveness in reducing corporate tax avoidance and addressing harmful tax competition. The review draws on peer-reviewed literature collected through Scopus and Web of Science, using targeted keywords such as Global Minimum Tax, Pillar Two, Base Erosion and Profit Shifting, and international taxation. Inclusion criteria focused on studies examining policy impacts, compliance outcomes, and comparative evidence across jurisdictions. Results indicate that the GMT has improved compliance and tax revenue in advanced economies with robust institutions, where an average increase of 8% in tax revenue was reported after implementation. However, in developing countries, weak administrative capacity and reliance on tax-based investment strategies hinder effective adoption, raising concerns about deepening global inequalities. The discussion emphasizes systemic factors—including institutional infrastructure, policy divergence, and socio-economic conditions—that mediate implementation outcomes. It also highlights the importance of international cooperation, coordinated regional directives, and policy innovations that align fiscal measures with sustainable development objectives. Limitations in the existing literature, particularly reliance on model-based projections and insufficient empirical evidence from developing regions, point to the need for future research using mixed methods and longitudinal approaches. The findings underscore that while the GMT represents a landmark step in international taxation, its success depends on enhancing administrative capacity, promoting policy harmonization, and embedding equity into global tax governance.

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