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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. 4 (2025): October 2025" : 5 Documents clear
PT Seabank Indonesia’s Financial Performance: Pre- and Post-Digital Banking Acquisition Jessyca; Munaf, Tommy; Sambodo, Bambang; Saputra, Novi Chandra; Zulaika, Nurfitri
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.615

Abstract

This research investigates the financial performance of PT Seabank Indonesia prior to and following its acquisition and transformation into a digital bank. The evaluation is based on several key financial indicators, including the Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, and the ratio of Operating Expenses to Operating Income. Using a quantitative method, this research analyzes secondary data drawn from quarterly financial reports between 2019 and 2022. Statistical tests, including the Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS version 29, were employed to assess differences before and after the acquisition. The findings reveal that only the LDR ratio showed a significant change post-acquisition, while CAR, ROA, and BOPO did not exhibit statistically significant differences. These results suggest that while digital transformation may influence certain aspects of bank performance, its overall financial impact may vary across different indicators.
Balancing Revenue and Retention: The Impact of VAT Based Digital Taxation on Platform Strategy and Consumer Behavior in Indonesia Indriasari, Ika; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.878

Abstract

The rise of digital services has transformed global consumption patterns and presented challenges for traditional taxation systems. In response, Indonesia implemented a digital VAT policy known as Pajak Pertambahan Nilai Perdagangan Melalui Sistem Elektronik (PPN PMSE), targeting foreign digital service providers. This study examines the pricing impacts of this policy by analyzing the responses of Netflix (2020) and Spotify (2025) to the VAT imposition. Using an event study methodology and price tracking data, we estimate the pass through rate of VAT to consumers and explore associated consumer behavior. The analysis reveals that Netflix’s pricing fully incorporated the 10% VAT in 2020, reflecting a near complete pass through rate. Early reports indicate that Spotify is expected to adjust pricing similarly in response to the 2025 VAT rate update (12% nominal, ~11% effective). These findings suggest that VAT burdens are primarily transferred to end users, especially in subscription based digital services. Consumer sensitivity to these price changes varied by income and perceived service value, with digital literacy and price transparency playing moderating roles. Our results support prior empirical research showing inelastic demand in OTT services and underscore the importance of clear tax communication. While inflation and macroeconomic factors complicate price attribution, platform strategies such as loyalty programs and inclusive pricing appear effective in maintaining user retention. The Indonesian case illustrates how VAT frameworks can achieve fiscal objectives without disrupting digital service markets. This study contributes to ongoing debates on digital tax policy by providing empirical insights from a major emerging economy. The findings affirm the administrative feasibility and policy coherence of VAT based digital taxation, offering lessons for other jurisdictions navigating similar reforms.
Carbon Pricing Without the Tax: Investment Behavior Under Emerging Market Signals in Indonesia Kasno; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.889

Abstract

Indonesia has adopted a hybrid carbon pricing strategy, combining a postponed carbon tax with operational instruments such as the Emissions Trading System (ETS) and the IDXCarbon exchange. This study examines whether these early pricing signals have already shaped firm-level investment behavior before the formal enforcement of the carbon tax. The methodology incorporates firm level variables such as ETS exposure, carbon intensity, and export dependence on the EU Carbon Border Adjustment Mechanism (CBAM), while controlling for financial indicators like profitability, size, and leverage. Key results indicate that firms with higher exposure to ETS and CBAM related markets significantly increased their environmental CapEx during the observed period. Event analysis reveals marked investment shifts following the launch of IDXCarbon and the government's carbon tax announcements. These findings suggest that Indonesian firms are responsive to carbon pricing signals even before full regulatory enforcement, especially when those signals are perceived as credible and market relevant. However, policy delays and uncertainty have moderated the pace and scale of investment responses. The discussion highlights the importance of internal carbon pricing, sectoral heterogeneity, governance dynamics, and comparisons with early phase ETS experiences in the EU, China, and Korea. The study concludes that clear and credible carbon pricing frameworks are essential for mobilizing private sector investment in sustainability. Indonesia must enhance the regulatory predictability and institutional strength of its carbon pricing system to fully realize its climate and investment objectives.
Systemic Drivers of Corporate Tax Avoidance: A Narrative Review Putri, Marissa Disthy; Florenstina
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.969

Abstract

Corporate tax avoidance has emerged as a pressing global issue, driven by globalization, digitalization, and systemic vulnerabilities within national and international fiscal regimes. This study presents a narrative review aimed at synthesizing empirical and theoretical insights into the ethical, legal, policy, governance, and macroeconomic determinants of corporate tax avoidance. Literature was collected from Scopus, Web of Science, and Google Scholar, using targeted keywords and Boolean operators to capture a comprehensive range of peer-reviewed studies. Inclusion criteria emphasized empirical, conceptual, and policy-oriented works published between 2000 and 2025. The findings reveal that ethical commitments, particularly ESG integration and board diversity, reduce tax avoidance, while legal mechanisms such as IFRS adoption and whistleblower protections enhance transparency. Public policy reforms and environmental regulations shape corporate strategies but often have uneven impacts across jurisdictions. Governance structures show mixed effects, with independent boards constraining avoidance and state ownership often intensifying it. Macroeconomic pressures, including debt ratios and global crises, further condition corporate behavior. The discussion emphasizes systemic weaknesses such as corruption and policy instability as key enablers of avoidance, underscoring the need for stronger international coordination and methodological innovation in future research. The review concludes that achieving fiscal equity requires integrated strategies combining legal enforcement, policy harmonization, and ethical corporate governance.
Curriculum Innovation and Professional Competencies in Accounting Education: A Narrative Review Hassanudin, Abdul Fatah
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.973

Abstract

Curriculum reform in accounting education has become increasingly urgent amid digital disruption, sustainability imperatives, and global labor market demands. This narrative review synthesizes current literature from Scopus, Web of Science, and Google Scholar to identify effective strategies for reform. Four central themes emerge: the integration of digital competencies, the strengthening of employability and soft skills, the adoption of experiential learning methods, and the growing emphasis on ethics and sustainability. Findings show that digital literacy is strongly associated with work readiness, while interpersonal skills and ethical awareness are critical for long-term career success. Comparative evidence highlights regional disparities, with developed countries advancing more rapidly in digital and ethical integration than developing countries constrained by systemic barriers. These insights underline the importance of stronger academic–industry collaboration, supportive policy frameworks, and faculty development to drive effective reform. Ultimately, an integrated and multidimensional accounting curriculum is essential to prepare future accountants who are not only technically proficient but also adaptive, ethical, and socially responsible.

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