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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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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.
Blockchain, Automation, and AI in Accounting: Challenges, Opportunities, and Global Perspectives Noviany, Henny; Nurkhasanah, Yeni; Marlina, Siska
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.v3i1.944

Abstract

Digital transformation represents a significant evolution in the accounting profession, characterized by the integration of artificial intelligence, automation, and blockchain technologies. This study aims to synthesize and critically evaluate current evidence on how these technologies shape accounting practices, professional roles, and organizational processes. The review employed a structured methodology involving multiple academic databases, targeted keywords, and explicit inclusion and exclusion criteria to identify peer-reviewed studies relevant to digital transformation in accounting. The findings indicate that AI adoption improves audit efficiency and reduces costs by automating repetitive processes and enabling advanced analytics. Automation enhances accuracy and timeliness in financial reporting, with large organizations benefiting most from advanced ERP systems, while SMEs rely increasingly on accessible cloud-based solutions. Blockchain contributes to transparency and data integrity through immutable records, but adoption is uneven across regions due to regulatory and infrastructural disparities. The discussion emphasizes that systemic factors—organizational culture, regulatory frameworks, and technological infrastructure—critically influence outcomes, while government incentives, training initiatives, and partnerships with technology providers are key strategies for overcoming adoption barriers. Limitations in the literature include fragmented focus on individual technologies, geographical bias toward developed economies, and insufficient attention to professional identity and ethics. The review concludes that addressing these gaps and promoting inclusive digital strategies are essential for ensuring sustainable transformation in accounting. These findings have significant implications for policymakers, educators, and practitioners seeking to align accounting practices with the demands of the digital era.
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.
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.
The Role of Governance and Regulation in Shaping ESG Disclosure Quality Merliyana, Reny Dany
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.v2i3.947

Abstract

This article provides a narrative review of sustainability accounting and ESG disclosure by synthesizing current literature into four main themes: global trends, regulatory challenges, the link between disclosure and corporate performance, and issues of transparency such as greenwashing. The review aims to make the discussion accessible while maintaining academic rigor. The results demonstrate that while ESG reporting in developed economies has been strengthened by regulatory frameworks such as the EU Corporate Sustainability Reporting Directive, developing countries continue to rely on voluntary and inconsistent disclosure practices. Quantitative evidence indicates a positive association between robust ESG disclosure and corporate outcomes such as profitability, market valuation, and stakeholder trust, though these effects vary across sectors and national contexts. However, significant obstacles persist, including fragmented regulatory approaches, data quality limitations, and misleading practices that erode investor confidence. The discussion highlights the influence of systemic factors such as governance structures, cultural norms, and investor activism, and suggests potential solutions through standardization, independent assurance, and participatory oversight. Future research directions are proposed to address gaps in developing countries and evaluate new regulatory frameworks. These findings reinforce the urgency of advancing ESG disclosure as a credible and impactful mechanism for achieving sustainable corporate transformation.
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.
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.
The Strategic Role of Accounting Information Systems in Financial and Non-Financial Performance Harahap, Eliya Fatma
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.v3i3.971

Abstract

This study provides a narrative review, highlighting its contribution to profitability, cost efficiency, sustainability, customer satisfaction, and innovation. The summary has been simplified to ensure readability and reduce technical density. Comparisons between developed and developing countries indicate varying magnitudes of impact, with transformative potential more evident in resource-constrained economies. The discussion further identifies systemic factors—including regulation, organizational culture, and digital infrastructure—as critical determinants of AIS effectiveness, while integration with enterprise resource planning, blockchain, and business intelligence technologies strengthens competitiveness. Despite these advances, limitations remain, particularly the underrepresentation of small and medium-sized enterprises in developing regions and the reliance on cross-sectional methodologies. Future research is recommended to explore longitudinal and context-sensitive analyses that incorporate human and behavioral dimensions. Overall, the findings emphasize that enhancing AIS quality and aligning adoption with digital transformation are essential strategies for sustaining organizational performance and competitiveness.
Global Insights into Financial Statement Fraud Detection and Prevention Hanifah, Hani Siti
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.972

Abstract

Financial statement fraud undermines the integrity of global financial markets and poses critical challenges to corporate governance. This study conducts a narrative review to synthesize existing knowledge on fraud detection techniques and slished within the last two decades addressing fraud detection models, governance frameworks, and regional variations. Findings reveal that traditional statistical methods such as the Beneish M-Score and Altman Z-Score provide foundational tools but are increasingly supplemented by machine learning and artificial intelligence models, which achieve higher accuracy rates in detecting anomalies. Forensic accounting and data mining further enhance detection capabilities. Governance mechanisms, particularly board independence, audit committees, auditor rotation, and whistleblower protections, emerge as essential for reducing fraud incidence, with regulatory oversight reinforcing these practices in developed markets. However, emerging economies face significant challenges due to weaker institutions and limited adoption of advanced technologies, resulting in higher fraud prevalence. Discussion highlights systemic factors such as regulatory gaps, market pressures, and organizational culture as key contributors to persistent fraud. Policy reforms, technological innovations, and future research integrating human and computational dimensions are recommended to build adaptive frameworks. This review underscores the urgency of combining governance reforms and AI-driven detection systems to safeguard financial reporting integrity globally.
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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