Vol. 3 No. 4 (2025): October 2025

Articles

• PT Seabank Indonesia’s Financial Performance: Pre- and Post-Digital Banking Acquisition

  Jessyca, Tommy Munaf, Bambang Sambodo, Novi Chandra Saputra, Nurfitri Zulaika

  205-217

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  Abstract views: 134 times | Downloads: 20 times | DOI: https://doi.org/10.61978/summa.v3i4.615

• Systemic Drivers of Corporate Tax Avoidance: A Narrative Review

  Marissa Disthy Putri, Florenstina

  218-232

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  Abstract views: 56 times | Downloads: 36 times | DOI: https://doi.org/10.61978/summa.v3i4.969

• Curriculum Innovation and Professional Competencies in Accounting Education: A Narrative Review

  Abdul Fatah Hassanudin

  233-247

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  Abstract views: 81 times | Downloads: 26 times | DOI: https://doi.org/10.61978/summa.v3i4.973

• Balancing Revenue and Retention: The Impact of VAT Based Digital Taxation on Platform Strategy and Consumer Behavior in Indonesia

  Ika Indriasari, Lina Nurlaela

  248-259

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  Abstract views: 101 times | Downloads: 57 times | DOI: https://doi.org/10.61978/summa.v3i4.878

• Carbon Pricing Without the Tax: Investment Behavior Under Emerging Market Signals in Indonesia

  Kasno, Lina Nurlaela

  260-270

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  Abstract views: 53 times | Downloads: 28 times | DOI: https://doi.org/10.61978/summa.v3i4.889