Vol. 2 No. 4 (2024): October 2024

Articles

• Innovations and Inequalities in Digital Taxation: Lessons from Global Experiences

  Desi Qoriah

  206-219

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  Abstract views: 36 times | Downloads: 16 times | DOI: https://doi.org/10.61978/summa.v2i4.945

• Implementing Pillar Two: Challenges and Opportunities in the Global Minimum Tax Framework

  Resmi Afifah Fadilah

  220-231

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  Abstract views: 35 times | Downloads: 17 times | DOI: https://doi.org/10.61978/summa.v2i4.982

• Mitigating Budget Slack in Remote Work Environments: Evidence from Indonesian Shared Service Centers

  Noni Setyorini, Dwirani Fauzi Lestari

  232-243

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  Abstract views: 33 times | Downloads: 14 times | DOI: https://doi.org/10.61978/summa.v2i4.873

• Digital Tax Transformation and Corporate Compliance: Evidence from Indonesia’s e-Bupot Unification System

  Sri Kawuri, Muslim Alkautsar, Marissa Disthy Putri

  244-255

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  Abstract views: 38 times | Downloads: 18 times | DOI: https://doi.org/10.61978/summa.v2i4.886

• Scope, Standards, and Signals: ESG Assurance and Profitability under Indonesia’s Evolving Disclosure Regime

  Ita Noviana, Dida Farida Latipatul Hamdah

  256-267

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  Abstract views: 51 times | Downloads: 17 times | DOI: https://doi.org/10.61978/summa.v2i4.879