Vol. 3 No. 2 (2025): April 2025

Articles

• The Influence of Promotion Perception and Investment Perception on Virtual Assets of Mobile Legend Game

  Muhammad Dahlan Khairi, Muhammad Isa Alamsyahbana, Fauzi, Sri Kurnia, Ranti Utami

  67-82

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  Muhammad Dahlan Khairi, Muhammad Isa Alamsyahbana, Fauzi, Sri Kurnia, Ranti Utami

  Abstract views : 168 times | Downloads: 245 times | DOI : https://doi.org/10.61978/summa.v3i2.610
  

• The Influence of VTS and Mastercable Services on PNBP in the Class I Tanjungpinang Navigation District

  Rakeen Oktriyanto, Meidi Yanto, Hasnarika, Vanisa Meifari, Rezario Febrianta Chandra

  83-96

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  Rakeen Oktriyanto, Meidi Yanto, Hasnarika, Vanisa Meifari, Rezario Febrianta Chandra

  Abstract views : 229 times | Downloads: 134 times | DOI : https://doi.org/10.61978/summa.v3i2.612
  

• E-Taxation and Fiscal Governance: A Narrative Review of Compliance, Efficiency, and Equity

  Windi Ariesti Anggraeni

  97-110

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  Windi Ariesti Anggraeni

  Abstract views : 461 times | Downloads: 470 times | DOI : https://doi.org/10.61978/summa.v3i2.970
  

• Integrated Reporting as a Governance Mechanism: Evidence from Global Perspectives

  Dwirani Fauzi Lestari

  111-125

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  Dwirani Fauzi Lestari

  Abstract views : 291 times | Downloads: 276 times | DOI : https://doi.org/10.61978/summa.v3i2.946
  

• Tax Governance in the Era of Pillar Two: Legal Certainty, Risk Management, and Strategic Responses in Indonesia

  Ika Listyawati, Lina Nurlaela

  126-136

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  Ika Listyawati, Lina Nurlaela

  Abstract views : 384 times | Downloads: 658 times | DOI : https://doi.org/10.61978/summa.v3i2.888