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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. 3 No. 2 (2025): April 2025" : 5 Documents clear
The Influence of Promotion Perception and Investment Perception on Virtual Assets of Mobile Legend Game Khairi, Muhammad Dahlan; Alamsyahbana, Muhammad Isa; Fauzi; Kurnia, Sri; Utami, Ranti
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.610

Abstract

This study aims to analyze the influence of promotion perception and investment perception on increasing the value of virtual assets in the Mobile Legends game, focusing on STIE Pembangunan Tanjungpinang students as the research object. Using a quantitative approach and primary data collected through a questionnaire of 42 questions to 83 respondents with a purposive sampling technique based on the Slovin formula, the data was analyzed using JASP version 0.19.2 through data quality testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results of the study indicate that partially and simultaneously, promotion perception and investment perception have a significant effect on players' decisions to purchase virtual assets such as skins and heroes. Promotion perception has been shown to increase player awareness and interest, while investment perception drives resource allocation in purchasing digital assets. These two variables together explain most of the variation in virtual asset purchasing decisions, although there are still other factors that influence them.
The Influence of VTS and Mastercable Services on PNBP in the Class I Tanjungpinang Navigation District Oktriyanto, Rakeen; Yanto, Meidi; Hasnarika; Meifari, Vanisa; Febrianta Chandra, Rezario
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.612

Abstract

This research aims to analyze the influence of Vessel Traffic Service (VTS) and Mastercable services on Non-Tax State Revenue (PNBP) at the Tanjungpinang Type A Class I Navigation District Office. The study uses a quantitative approach by analyzing PNBP recapitulation data from 2020 to 2022. Data analysis techniques include classical assumption testing, multiple linear regression, and hypothesis testing, all conducted using Eviews version 12. The classical assumption tests confirm that the data meet the criteria of normality, and show no signs of multicollinearity, heteroscedasticity, or autocorrelation. The regression analysis demonstrates that both VTS and Mastercable variables have a significant and positive effect on PNBP. The results of the t-test support this conclusion, indicating that improvements in VTS and Mastercable services are associated with an increase in non-tax revenue. Furthermore, the coefficient of determination (R²) reveals that the VTS and Mastercable variables account for 70.45% of the variation in PNBP during the observed period. These findings highlight the strategic role of navigation services in optimizing state revenue outside of taxes, and support efforts to enhance service innovation and system integration to further improve performance and financial outcomes in the maritime sector.
Tax Governance in the Era of Pillar Two: Legal Certainty, Risk Management, and Strategic Responses in Indonesia Listyawati, Ika; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.888

Abstract

This study investigates Indonesia’s implementation of a global minimum tax under PMK 136/2024, which aligns with the OECD’s Pillar Two framework. The regulation introduces a 15% minimum effective tax rate for multinational enterprises (MNEs), aiming to address tax base erosion and ensure fair cross border taxation. The primary objective of this research is to assess the compliance implications, strategic adjustments, and governance challenges faced by MNEs operating in Indonesia under this new regime. A qualitative methodology was employed, incorporating literature synthesis, comparative regulatory analysis, and thematic interpretation of professional insights and policy documentation. The study draws upon Indonesia’s regulatory structure, OECD guidance, and professional commentaries to evaluate legal certainty, compliance obligations, and strategic tax planning responses. Key findings reveal that the regulation significantly increases administrative burdens for MNEs, particularly in managing GloBE Information Returns, calculating jurisdictional effective tax rates, and reconciling data between reporting streams. Transitional provisions, such as safe harbours and SBIE carve outs, offer partial relief but require detailed governance. The study also highlights that egal ambiguities, such as differences in interpretation of SBIE and limited administrative capacity, pose compliance risks in the form of late GIR reporting, errors in ETR calculations, and potential fines during the transition phase. The study concludes that Indonesia’s adoption of global minimum tax standards marks a transformative step in international tax policy. While the regulation promotes alignment with global norms, its successful implementation hinges on regulatory clarity, digital infrastructure, and institutional readiness. The findings offer practical guidance for policymakers and corporate decision makers seeking to navigate complex international tax reforms.
Integrated Reporting as a Governance Mechanism: Evidence from Global Perspectives Lestari, Dwirani Fauzi
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.946

Abstract

Integrated reporting (IR) has emerged as a vital mechanism linking corporate governance with sustainability by integrating financial and non-financial information to enhance transparency, accountability, and long-term value creation. This study presents a narrative review examining the role of IR in strengthening governance structures by enhancing board oversight, improving risk management practices, and fostering stakeholder engagement across diverse contexts. A systematic methodology was employed, utilizing databases such as Scopus, Web of Science, and Google Scholar, with keywords including “integrated reporting,” “corporate governance,” and “stakeholder value.” Inclusion criteria focused on peer-reviewed studies published between 2010 and 2025 that investigated the interplay of IR, governance mechanisms, and organizational performance. The analysis synthesizes findings on seven key themes: the reduction of information asymmetry, governance mechanisms driving reporting quality, the role of board diversity and diligence, the influence of IR on tax avoidance and ethical governance, forward-looking disclosures in emerging markets, IR as a tool for stakeholder value creation, and the moderating effects of cultural and institutional factors. Results indicate that IR contributes significantly to financial efficiency, stakeholder trust, and ethical business practices, though adoption disparities persist between developed and developing economies. Systemic barriers such as resource limitations, cultural resistance, and weak regulation remain pressing challenges. Policy implications include the need for stricter regulatory frameworks, managerial training, and stronger internal audit systems. Future research should address causal pathways, develop standardized IR quality measures, and explore technological innovations. IR should be viewed as a cornerstone for sustainable governance and a strategic response to global stakeholder demands.
E-Taxation and Fiscal Governance: A Narrative Review of Compliance, Efficiency, and Equity Anggraeni, Windi Ariesti
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.970

Abstract

The digitalization of tax systems has emerged as a transformative trend in global fiscal governance, with electronic taxation reshaping compliance, efficiency, and policy design. This narrative review aims to synthesize evidence on how e-taxation influences taxpayer behavior, enhances administrative operations, and contributes to fiscal equity. Literature was collected through Scopus, Web of Science, and Google Scholar using keywords such as digital taxation, e-tax compliance, tax policy innovation, and electronic invoicing. Inclusion criteria focused on peer-reviewed studies between 2010 and 2025, encompassing diverse methodologies including empirical studies, case analyses, and policy reviews. Findings show that digitalization improves taxpayer compliance by reducing administrative burdens, increasing transparency, and curbing tax evasion. Beyond compliance, it also helps integrate SMEs into the formal economy and strengthens the achievement of sustainable development goals. The discussion highlights infrastructure, human resources, and adaptive regulations as key drivers for successful digital taxation. Future research should prioritize longitudinal assessments, distributive equity analyses, and the governance of emerging technologies. Overall, e-taxation represents both a technological and governance innovation with the potential to build more inclusive and resilient fiscal systems worldwide.

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