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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 47 Documents
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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.
The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management Nuriah Isthifaiyyah; Pandowo, Hedi Pandowo; Kusumaningrum, Dian
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.325

Abstract

The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Agency theory is used as a foundation to explain the conflict of interest between principals and agents in company management. This research method uses a quantitative method with a causal associative approach. Secondary data collection techniques were collected through library research and financial report documentation from the website www.idx.co.id. The sample consists of 14 companies selected using purposive sampling techniques in the 2018-2022 period. Data analysis used the t-test (partial) with the SPSS version 25 statistical data processing tool. The research results showed that deferred tax expenses and tax avoidance had a significant effect on income management, while tax planning and deferred tax assets had no effect. Tax planning, deferred tax assets, deferred tax expenses and tax avoidance have a 94.4% effect on income management. In conclusion, companies tend to utilize deferred tax expenses and tax avoidance practices in earnings management. Further research is recommended to expand the scope of research and other variables that have the potential to influence earnings management.
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.
The Influence of Professional Training and Work Motivation on Auditor Performance in the Regional Inspectorate of Palembang City Adrian; Helmi, Sulaiman; Herdiansyah, M. Izman; Trisninawati
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.381

Abstract

This study aims to investigate the impact of professional training on work motivation and auditor performance, focusing on the role of motivation as a mediating factor. The research employed a quantitative approach, using a survey method to collect data from auditors in various organizations. The data were analyzed using Structural Equation Modeling (SEM) to test the validity, reliability, and hypotheses. The findings indicate that professional training positively and significantly affects work motivation and auditor performance. Furthermore, work motivation significantly mediates between professional training and auditor performance. This study contributes to the literature by providing empirical evidence on the importance of professional training in enhancing work motivation and auditor performance. The results highlight the crucial role of motivation in achieving better performance outcomes
The Effect of Environment Social Governance (ESG) and Financial Performance on Firm Value Moderated by Firm Size Intan, Tamara; Paramita, Veronika Santi
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.468

Abstract

In 2019, a report on GHG emissions in the energy industry sector revealed that the industry was responsible for the highest concentration of such gases and contributed to the decline in the company value of energy sector companies. Environmental Social Governance (ESG), Return on Asset (ROA), and Firm Size are contributing variables to the decline in the value of the firm. This study was conducted to assess whether the value of energy sector companies registered on the IDX in 2019-2023 is affected by ESG, ROA, and company size. A quantitative causality descriptive methodology was applied in this research. The data type uses panel and secondary data sources. Researchers set eighty-three companies in the energy industry registered on the Indonesia Stock Exchange as the population. Purposive sampling is the method employed, which sets the number of samples at 12 energy sector companies. The findings of this study partially reveal that ESG negatively affects firm value. Meanwhile, there is a positive effect between ROA and firm value. ESG and ROA simultaneously impacts firm value. The relationship between ESG and ROA cannot be moderated by firm size.
Forecasting Entertainment Tax Revenue Targets Using Regression and Time-Series Analysis: A Case Study in Sumedang Regency Tresnajaya, Rd. Tatan Jaka; Supriyadi; Sabnita, Nina
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.660

Abstract

Local governments in Indonesia are granted fiscal autonomy to manage and optimize regional income sources, including local taxes, as a form of Local Own-Source Revenue (PAD). One such tax is the entertainment tax, which plays a significant role in supporting regional development. This study focuses on identifying key factors that influence entertainment tax revenue in Sumedang Regency, West Java and aims to construct a reliable model for projecting future revenue. Employing a mixed methods approach, the research integrates qualitative analysis—conducted through literature review and document analysis—with quantitative techniques, including multiple linear regression and time-series forecasting. This combination allows for a comprehensive understanding of the determinants of entertainment tax performance and provides a data-driven foundation for more accurate and sustainable fiscal planning at the regional level. The findings indicate that entertainment tax revenue is influenced by the number of entertainment venues, population size, tourist visits, GRDP in the tourism sector, GRDP at current prices (ADHB), BI rate, national inflation rate, and per capita income.
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.
Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City Rasyid, Muhammad Iqbal; Chartady, Rachmad; Friassantano, Risgar; Afriyadi; Novrina, Putri Dwi
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.616

Abstract

The purpose of this research is to find out how the implementation of PPK-BLUD and the obstacles in implementing PPK-BLUD in BLUD UPTD SPAM Tanjungpinang City. The implementation of the PPK-BLUD can be seen from the income, expenses and receivables of the BLUD UPTD SPAM Tanjungpinang City. This research method uses qualitative methods. The data used in this study uses primary data such as interviews and direct observation of informants, then this study also uses secondary data such as Regional Revenue and Expenditure Budget Realization Reports, Budget Business Plans and Mayor Regulations.
Corporate Governance and Financial Performance toward Sustainability Reporting: A Moderation Study of Firm Size in IDX Companies Tuzzohra, Fatimah; Satria, Hendy; Pardede, Ranat Mulia; Marlinda, Charly; Sahara, ⁠Masyitah As
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.611

Abstract

This research explores the influence of good corporate governance and financial performance on sustainability report disclosures, with company size considered as a moderating factor. The study targets mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The governance indicators analyzed include the presence of a board of directors, audit committees, and independent commissioners. By utilizing secondary data and a purposive sampling method, a total of 20 mining firms were selected for evaluation. The findings demonstrate that both the board of directors and profitability significantly and positively contribute to the level of sustainability disclosures. In contrast, the audit committee and independent commissioners do not exhibit a notable impact. Furthermore, company size is found to strengthen the relationship between the board of directors and profitability with sustainability reporting, although it does not have a moderating effect on the roles of the audit committee and independent commissioners.

Page 2 of 5 | Total Record : 47

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