Author Guidelines

Author Guidelines for Jurnal Pajak Indonesia (Indonesian Tax Review)

  1. General Information:
    • Jurnal Pajak Indonesia (Indonesian Tax Review) accepts original research articles in the fields of taxation and public finance.
    • Manuscripts should be written in English.
    • All submissions must be original work that has not been published elsewhere or is under consideration for publication in another journal.
  2. Manuscript Structure and Content:

2.1. Title:

  • Must be concise and informative
  • Written in sentence case
  • Limited to fewer than 16 words

2.2. Author Information:

  • List authors in order of contribution
  • Include full names and affiliations
  • Designate a corresponding author with an email address
  • Use superscript numbers to link authors to their affiliations
  • Provide department, faculty, university, city, zip code, and country for each author

2.3. Abstract:

  • Should address the following points: a) Focus of the paper and its significance b) Problem or phenomenon investigated and specific research question c) Novel perspective and why the question hasn't been adequately researched before d) Methods and data used e) Key findings and main points of discussion f) Conclusions, implications, and main take-home message
  • Include 5 keywords, separated by middot symbols (·)
  • Provide relevant JEL Codes

2.4. Introduction:

  • Clearly state the aim of the study and research motivation
  • Elaborate on the study's purpose, methods, and findings
  • Examine empirical, theoretical, and methodological issues
  • Address: a) Recognition of the problem and its significance b) Clear identification of the problem and research questions c) Overview of the problem's complexity d) Well-defined objectives
  • Avoid repeating information from the abstract

2.5. Literature Review:

  • Examine the research gap to be addressed
  • Present clear, interconnected, and well-developed ideas
  • Provide foundation for research question and hypotheses
  • Use current and primary sources from reputable international references, preferably top-tier journals

2.6. Method, Data, and Analysis:

  • Detail the nature of the data
  • Thoroughly explain the methodology, enhancing the model and analytical approach
  • Include subsections on: a) Sampling (description of target population, research context, units of analysis, sample, and respondents' profiles) b) Data Collection c) Measures (or Measurements)
  • Address: a) Concise explanation of methodology b) Reasons for choosing specific methods c) Accuracy of research design d) Appropriateness of sample design e) Data collection processes f) Relevant and state-of-the-art data analysis methods

2.7. Result and Discussion:

  • Report results in sufficient detail
  • Explain the rationale behind the results
  • Present theories and evidence derived from the results
  • Offer in-depth analysis addressing the identified gap
  • Go beyond merely explaining figures

2.8. Conclusion:

  • Summarize research findings
  • Offer suggestions for future researchers or general readers
  • Discuss empirical and theoretical contributions, economic benefits, and new findings
  • Address major flaws and limitations of the study
  • Provide critical assessment and interpretation of research impact

2.9. Acknowledgement (if any):

  • Use singular heading even for multiple acknowledgments

2.10. References:

  • Compile a list of all references cited in the text
  1. Formatting Guidelines: 3.1. General Format:
    • Use Times New Roman font
    • 15 line spacing
    • Left-aligned text
    • Do not indent the first paragraph of each section or subsection
    • Limit use of headings to three levels

3.2. Tables and Figures:

  • Embed directly within relevant sections of the article
  • Number consecutively (e.g., Table 1, Table 2; Figure 1, Figure 2)
  • Include a descriptive title for each
  • Cite the source beneath each table and figure
  • Ensure high quality and resolution for all illustrations
  • For tables, use only horizontal lines, spaced 1.5 apart

3.3. Equations:

  • Number consecutively in parentheses with right alignment
  • Use either Times New Roman or a formula font
  1. Citations and References:
    • Follow the American Psychological Association (APA) referencing style (7th edition)
    • Use reference management tools like Mendeley
    • Arrange reference list alphabetically by authors' last names
    • For multiple works by the same author, order chronologically (oldest to newest)
    • If no author, alphabetize by the first significant word of the title
    • First line of each reference entry should be left-aligned, with subsequent lines indented
    • Use "&" instead of "and" when listing multiple authors
    • Capitalize only the first word of the title and any proper nouns
    • Italicize titles of books, journals/serials, and web documents
    • For non-English articles, provide a translated title in brackets after the original title
    • Do not create separate lists for different types of sources
  2. Submission Process:

Submit manuscripts via https://jurnal.pknstan.ac.id/index.php/JPI/about/submissions

  1. Peer Review:
    • All manuscripts undergo a peer review process
  2. Publication Ethics:
    • Adhere to principles of academic integrity and research ethics
    • Disclose any conflicts of interest

Authors are encouraged to refer to the full template document for additional details and examples. For any questions or clarifications, please contact the editorial office at  jpi.jurnal@pknstan.ac.id.