Focus and Scope

Scientax accepts the results of scientific research in the form of studies, both theoretically and empirically, on issues and problems regarding taxation in Indonesia as well as comparisons with other countries to develop discourses on taxation in Indonesia.

Scientax publishes the research results on taxes carried out using scientific principles covering various fields related to taxes. The scopes of tax scientific research in the journal are:

  1. 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
  2. contemporary problems and issues regarding taxation in the national and global scope.