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Author Guidelines

Author Guidelines


  1. The article results from research, study, or scientific review on taxation aspects, which has never been published and is not in the process of publication in other media.
  2. The article is written in Indonesian or English. 
  3. The writing uses the following rules:
    1. The article s are written with the number of pages 10-20 pages, including references and appendices.
    2. Use the template provided. Click here to download the template.
    3. Foreign words are typed in italics.
  4. The In-text citations and the references are written using the American Psychological Association (APA) style writing format. The author (s) should use reference manager tools such as EndNote, Zotero, Mendeley, or RefWorks for convenience and standardization of reference writing.
  5. The file is submitted in a Microsoft Word (.docx or RTF extension).



The title of the manuscript should be concise and informative, less than 16 words, title case, centered, bold. Titles are often used in information-retrieval systems. The title should be accurate, unambiguous, specific, and completely identify the main issue of the paper. Avoid abbreviations and formulae where possible.

Author names and affiliations

Author names should not contain academic title, official rank, or professional position. Please clearly indicate the given name(s) and last/family name(s) -full name if possible- of each author and check that all names are accurately spelled. Present the authors' affiliation addresses (where the actual work was done) below the names. Write clear affiliation of all Authors. Affiliation includes name of department/unit, (faculty), the name of university/institution, complete city, and country. All contributing author should be shown in contribution order.

Corresponding author

Clearly indicate the corresponding author clearly for handling all stages of pre-publication, refereeing, and post-publication. This responsibility includes answering any future queries about Methodology and Materials. Ensure that the e-mail address is given and that contact details are kept up to date by the corresponding author.


The abstract should be written in English and/or Bahasa Indonesia. The article in Bahasa Indonesia should provide the abstract in English. The abstract should be written only in one paragraph. The abstract in English should be an original translation and not a copy-paste translation of Abstract in Bahasa Indonesia from translator application/software like Google Translator, Rekso Translator, etc since it may result on semantic deviation. The abstract should be written in 150-200 words. It consists of sentences which at least describing background of study, purpose of the research, research methodology, results and findings, and conclusions. There must be also 3 to 5 keywords written following the abstract.


The recommended writing systematics are as follows:


The introduction section explains the research background, problem formulation, statement of objectives, and (if deemed necessary) the organization of problem writing.


This section describes a theoretical framework based on a literature review which becomes a logical basis for developing hypotheses or research proportions and models.


This section describes methods of selecting and collecting data, measurement and operational definition of variables, and data analysis methods.


This section presents the study findings clearly and concisely. This section can include figures, tables, and other visual tools to help readers understand the data. Results should be presented in a logical order, with statistical analysis clearly explained.


This section contains research results and findings in the form of answers to research questions or a summary of the results of the discussion. This section is presented in paragraph form, not numbering/listing.


This section explains the implications of the findings and limitations of the research and, if necessary, provides suggestions put forward by the researcher for future research.


The author (s) may acknowledge individuals or organizations that provided support or assistance during the research process, like funding agencies, research collaborators, or others who contributed to the study in various ways.


Reference is written using the American Psychological Association (APA) style. Make bibliography and citations as much as possible using a reference manager application such as EndNote, Zotero, Mendeley, RefWorks, etc. The references used are recommended consist of at least 15 up to date references, and 80% of references used not more than the last ten years. 


Journal Article (one author):

Lastname, A. (year). Title of the article in sentence case. Journal in Title Case, Volume(Issue), Firstpage-Lastpage. doi

Journal Article (two-seven authors):

Lastname, A., & Lastname, B. (year). Title of the article in sentence case. Journal in Title Case, Volume(Issue), Firstpage-Lastpage. Doi


Lastname, A. (year). Title of the book in sentence case (edition, Volume). Publisher. Doi

Newspaper Article / Newsletter (known author):

Lastname, A. (year, month day). Title of the article in sentence case. Title of the Newspaper/Newsletter in Title Case, Firstpage-Lastpage.

Lastname, A. (year, month day). Title of the article in sentence case. Title of the Newspaper/Newsletter in Title Case.

Newspaper Article / Newsletter (unknown author):

Title of the article in sentence case. (year, month day). Title of the Newspaper in Title Case, Firstpage-Lastpage.

Title of the article in sentence case. (year, month day). Title of the Newspaper in Title Case.

Report or working paper:

Author. (year). Title of the report in sentence case (Number of the Report or Working Paper if available). Publisher if different to author. if available


Lastname, A. (year). Title of the website article in sentence case. Name of the Website in Title Case.

Published Thesis or Dissertation:

Lastname, A. A. (year). Title of thesis in sentence case [Doctoral or Master’s thesis or dissertation, Name of the Institution]. Repository.

Unpublished Thesis or Dissertation:

Lastname, A. A. (year). Title of thesis in sentence case [Unpublished doctoral or Master’s thesis or dissertation]. University.

Legal or Government document:

Author. (year). Title of the legal/government document (Number/Code of the document). Publisher.

Etc. ___________________________________________________



This section is a supplemental part of the document that provides additional information to support or enhance the main content of the paper. It is typically used to include materials that are too detailed, lengthy, or tangential to be included in the main body of the paper but are still relevant and valuable for readers who want to delve deeper into the topic or understand the research methodology in more detail.



Footnotes  are placed at the bottom of the same page as the text related to the footnote. Footnotes can contain source references, brief explanations, or comments related to the main text.

Mathematical Equations or Formulas

Mathematical equations or formulas must be written, numbered sequentially, and editable text prepared using the “Insert-Equation” menu (not in image format).


All visual displays beside tables are considered figure in the APA writing style. Common image types include line graphs, bar graphs, diagrams (e.g., flow charts, pie charts), drawings, maps, plots (e.g., scatterplots), photos, infographics, and other illustrations.

Figure are presented with the title and figure number placed at the bottom of the figure. Mention the source if the figure comes from another source. Figure should be placed on one page with text that mentions or describes them. If the figure size requires two columns, then it should be placed at the very top or bottom of a page.


A table is a visual display of columns and rows in which numbers, text, or a combination of numbers and text are presented. There are many common types of tables, including demographic characteristics tables, correlation tables, factor analysis tables, analysis of variance tables, and regression tables.

Tables are presented with titles and table numbers placed at the top. Specifies the source if the table comes from another source. All tables should be made in editable format (not images) and the Three-Lines Rule table format (Does not use vertical lines; horizontal lines only retain the top, bottom, and column lines). Each table can be entered into a "text box" so that it can be easily moved around. If the table requires two columns, it should be placed at the very top or bottom of a page.

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