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

  Abstract views : 333 times | Downloads: 282 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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  Marissa Disthy Putri, Florenstina

  Abstract views : 489 times | Downloads: 376 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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  Abdul Fatah Hassanudin

  Abstract views : 682 times | Downloads: 503 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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  Ika Indriasari, Lina Nurlaela

  Abstract views : 1074 times | Downloads: 850 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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  Kasno, Lina Nurlaela

  Abstract views : 360 times | Downloads: 355 times | DOI : https://doi.org/10.61978/summa.v3i4.889