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

View Vol. 2 No. 4 (2024): October 2024
DOI: https://doi.org/10.61978/summa.v2i4
Published: 2025-02-03

Articles

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

    Desi Qoriah
    206-219

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

    Resmi Afifah Fadilah
    220-231

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

    Noni Setyorini, Dwirani Fauzi Lestari
    232-243

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

    Sri Kawuri, Muslim Alkautsar, Marissa Disthy Putri
    244-255

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

    Ita Noviana, Dida Farida Latipatul Hamdah
    256-267