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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 4 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2026): April 2026" : 4 Documents clear
The Influence of Financial Technology, Business Innovation, and E-Commerce on MSME Performance (Case Study of MSMEs Fostered by PT. Bukit Asam Tbk) Merdianto, Efran; Sartika, Dewi
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i1.1100

Abstract

This study investigates the effects of financial technology, business innovation, and e-commerce on the performance of Micro, Small, and Medium Enterprises (MSMEs). The study adopts a quantitative approach using data from MSMEs fostered by PT. Bukit Asam Tbk, analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings demonstrate that the utilization of financial technology, innovative business practices, and e-commerce significantly contributes to improving MSME performance. The study highlights that digital adoption and innovation are vital strategies for sustaining competitiveness in the era of digital transformation.
Governance Composition of Board Directors and Audit Committees: Gender Diversity Moderation in Sustainability Reporting Nur Fadlilah, Hasna; Saritua Simatupang, Frido
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1299

Abstract

This study analyzes the influence of the board of directors and audit committee on sustainability report disclosure, with gender diversity as a moderating variable in financial sector companies listed on the Malaysian Stock Exchange during the period 2022–2024. The background of this study is the increasing demand for sustainability transparency in line with regulatory pressure and stakeholder attention to environmental and social issues. However, previous studies have shown inconsistent findings regarding the role of corporate governance mechanisms in encouraging sustainability reporting disclosure, prompting this study to add gender diversity as a moderating variable. This study uses a quantitative approach with secondary data sources from annual reports and sustainability reports of 15 companies selected through purposive sampling. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the help of Eviews 13. The results show that, to a certain extent, sustainability report disclosure is not influenced by the board of directors or the audit committee. Furthermore, gender diversity does not enhance the relationship between corporate governance mechanisms and sustainability report disclosure in the study period. These results indicate that the effectiveness of governance in promoting sustainability practices is not solely determined by the size of the structure or the proportion of women on the board of directors, but is also influenced by the quality of the board's role and involvement in sustainability oversight.
Audit Committee, Board of Directors, and Sustainability Reporting: the Moderating Role of Gender Diversity Nurandini, Silvi Khoerunnisa; Simatupang, Frido Saritua
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1297

Abstract

This research seeks to analyse the relationship between audit committees and boards of directors and sustainability report disclosure in financial sector businesses listed on the Singapore Exchange from 2022 to 2024. It will take gender diversity into consideration as a moderating variable. Companies' sustainability reports are rising in importance as a measure of their performance in response to rising stakeholder demands for more openness and responsibility across economic, social, and environmental domains. Using an associative method, this study applied a quantitative approach. Financial reports, sustainability reports, and annual reports were the sources of secondary data. Using a purposive selection technique, eighteen businesses from the financial industry made up the study sample. We used EViews 13 to do our data analysis, which included panel data regression and Moderated Regression Analysis (MRA). The findings indicate that, to some extent, the disclosure of Sustainability Reports is unaffected by the audit committee and board of directors. Sustainability Report disclosure is, however, concurrently influenced by the board of directors and the audit committee. Furthermore, the publication of Sustainability Reports did not improve the interaction between the audit committee and the board of directors, even after accounting for gender diversity. Based on these results, it seems that integrated corporate governance structures are the best way to promote sustainability disclosure.
What Does the Literature Suggest About Coretax, Digital Literacy, Service Quality, and Tax Compliance Costs? Husna, Irma Nurul; Mayangsari, Sekar
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1496

Abstract

Tax compliance costs represent a significant economic burden for taxpayers in fulfilling their tax obligations. The digital transformation of tax administration through the Coretax system, along with improvements in digital literacy and service quality, is often associated with reduced compliance costs; however, existing empirical evidence remains fragmented and is frequently examined in isolation. This study aims to synthesize the existing literature by analyzing how these three factors are jointly discussed in relation to tax compliance costs. This study employs a Systematic Literature Review (SLR) approach, following a structured protocol adapted from the PRISMA guidelines. Data were collected from Scopus, ProQuest, Garuda, Google Scholar, and SINTA using predefines keywords and inclusion stages, resulting in 32 relevant articles published between 2017 and 2026. A basic quality assessment was also conducted to ensure the relevance and reliability of the selected studies. The finding indicate that the Coretax consistently demonstrates the potential to reduce compliance costs through automation, data integration, and administrative afficiency, despite challenges during the initial implementation phase. Digital literacy significantly influences taxpayer’s ability to utilize digital systems effectively, while service quality enhances user experience and reduces administrative burdens. Overall, reducing compliance costs requires not only technological advancement but alsa user readiness and institutional support through an integrated approach.

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