Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia or Scientax is a tax scientific journal published by the Directorate General of Taxes and provides scientific research results in the form of studies, both theoretically and empirically, on issues and problems surrounding taxation. 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 each of these scientific activities. Articles published in Scientax have been through peer review, evaluation, and editing by the editorial board, reviewers, and members of the editorial staff. Scientax is published twice a year, October and April, and is open to the public, practitioners, researchers, employees, and tax observers.