- Manuscripts are the result of research, study, or scientific review on taxation aspects, which has never been published in other publication media.
- Manuscripts are written in Indonesian or English. Abstract written in Indonesian and English with 150-200 words. Abstract should has 3-5 keywords separated by commas for each keyword.
- The recommended writing systematics are as follows:
- Research articles at least consist of the following sections: abstract, introduction, theoretical framework and hypotheses (if any), research methods, analysis and discussion, conclusions and suggestions, and references.
- Conceptual articles at least consist of the following sections: abstract, introduction, content or core section (divided into several subsections or subheadings/the number depending on the adequacy of the authors’ needs in conveying their ideas or thoughts), conclusions and suggestions, and references.
- The writing technique uses the following rules:
- Manuscripts are written with the number of pages 10-20 pages, including references and appendices.
- Use the template provided. Click here to download the template.
- Foreign words are typed in italics.
- In-text citations follow the American Psychological Association (APA) style.
- References follow the APA style.
- The file is submitted in a Microsoft Word file (.docx or RTF extension).
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