About the Journal

Summa: Journal of Accounting and Tax, with Online ISSN: 3031-4216, is an international, peer-reviewed, open-access scholarly journal published by Indonesian Scientific Publication (IDSCIPUB), a legally established institution registered under Decree No. AHU-0066545.AH.01.01.TAHUN.2023.

The journal is dedicated to advancing both theoretical understanding and practical applications of accounting and taxation in the ever-evolving business landscape, focusing on contemporary challenges and global perspectives in the field.

The journal provides a platform for academics, practitioners, policymakers, and educators to disseminate original research, analytical papers, and case studies. Through a rigorous peer-review process, the journal promotes scientific excellence and evidence-based approaches to sharing insights, findings, and solutions related to business decision-making and public policy.

Published quarterly — in January, April, July, and October — the journal serves as a globally accessible forum for scholarly discussion on accounting, taxation, and related disciplines.

The journal is indexed and abstracted in several reputable databases, including Garba Rujukan Digital (GARUDA), Google Scholar, Crossref, and Dimensions.

The journal maintains a strong commitment to academic integrity and ethical publishing practices. All submitted manuscripts are evaluated based on originality, scholarly contribution, methodological rigor, and ethical compliance to ensure the quality and credibility of published research.

With its commitment to open-access principles, the journal provides free and unrestricted access to all published content, supporting global knowledge dissemination and fostering collaboration among academics, practitioners, policymakers, and educators worldwide.

For more information regarding manuscript submission, publication ethics, peer-review procedures, and editorial policies, please visit the official journal website.

The journal welcomes original research articles, analytical papers, and case studies in accounting, taxation, and related disciplines. The scope of the journal includes, but is not limited to, the following areas:

  • Financial Accounting
  • Management Accounting
  • Auditing and Assurance Services
  • Tax Policy and Tax Law
  • Tax Compliance and Administration
  • International Accounting Standards (IFRS)
  • Corporate Governance and Financial Reporting
  • Public Sector Accounting
  • Forensic Accounting and Fraud Examination
  • Islamic Accounting and Finance
  • Sustainability and Environmental Accounting
  • Behavioral Accounting
  • International Taxation
  • Accounting Information Systems
  • Digital Transformation in Accounting and Taxation

Current Issue

Vol. 4 No. 2 (2026): April 2026
Published: 2026-03-04

Articles

  • What Does the Literature Suggest About Coretax, Digital Literacy, Service Quality, and Tax Compliance Costs?

    Irma Nurul Husna, Sekar Mayangsari
    115-124

  • Audit Committee, Board of Directors, and Sustainability Reporting: the Moderating Role of Gender Diversity

    Silvi Khoerunnisa Nurandini, Frido Saritua Simatupang
    107-114

  • Comparative Evidence on the 0.5% Final Tax Rate and Tax Sanctions for Indonesian MSME Compliance: A Systematic Review

    Andri Krisandy, Sekar Mayangsari
    125-135

  • Governance Composition of Board Directors and Audit Committees: Gender Diversity Moderation in Sustainability Reporting

    Hasna Nur Fadlilah, Frido Saritua Simatupang
    98-106

  • The Influence of Financial Technology, Business Innovation, and E-Commerce on MSME Performance (Case Study of MSMEs Fostered by PT. Bukit Asam Tbk)

    Efran Merdianto, Dewi Sartika
    85-97
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