About the Journal
Welcome to Scientax, the Indonesian Taxation Scientific Study Journal (Jurnal Kajian Ilmiah Perpajakan Indonesia). Scientax is published by the Directorate General of Taxes, which contains the results of scientific research in the form of studies, both theoretically and empirically, on issues and problems surrounding taxation in Indonesia and comparisons with other countries to develop discourses on taxation in Indonesia.
Scientax is short for scientific taxation. Thus, Scientax has a broad meaning as a journal publishing research results on taxation using scientific principles in various tax-related fields. The scopes of tax scientific research in this journal are:
- tax administration and policy in Indonesia, including its comparison with tax administration in other jurisdictions in the world, including tax regulations, tax education, tax services, taxation technology and information, tax law enforcement as well as human resource management and tax institution organizations; and
- contemporary problems and issues regarding taxation in the national and global scope.
Scientax is also a combination of the word scient, which in Latin means ‘know’ and tax which means ‘tax’, so the overall meaning is ‘knowing tax’. This meaning is in line with the objectives of the Tax Awareness Inclusion Program implemented by the Directorate General of Taxes. Curiosity about taxes can be realized through research and development in taxation, which will add knowledge and insight into taxation for the public. The word ‘Indonesia’ indicates that the journal is managed by an institution located in Indonesia. In addition, it is also intended that the existence of this journal is Indonesia’s contribution to the enrichment of tax knowledge, both for the development of taxation in Indonesia and for the development of world taxation, and for the enrichment of knowledge about taxation in other countries that can be applied in Indonesia.
The tax awareness (Sadar Pajak) logo illustrates that the management of this journal is one of the initiatives of the Tax Awareness Inclusion Program. The Tax Awareness Inclusion Program aims to realize the 2045 Golden Generation of Indonesia that is smart and aware of taxes through instilling tax awareness in students from an early age. The yellow color in the logo and the letter ‘t’ in Scientax means that tax funds are used to improve the welfare of the people and the nation.
The purpose of this journal is to document current, useful, and quality tax research results. Every article published in Scientax is the result of studies and research sourced from literature studies, literature reviews, field research, best practices, and/or a combination of these scientific activities. Every article published in the journal has a significant scientific impact on its readers because it prioritizes the principles of novelty, authenticity, and usefulness.