Focus and Scope

Jurnal Pajak Indonesia (Indonesian Tax Review) is dedicated to publishing high-quality research and scholarly works in the field of taxation. The journal covers a wide array of topics, providing a comprehensive platform for the dissemination of knowledge and insights on various tax-related matters. The focus and scope of Jurnal Pajak Indonesia include, but are not limited to, the following areas:

  • Income Tax: Research and analysis on the policies, practices, and implications of income taxation.
  • Value-Added Tax (VAT) and Luxury Goods Sales Tax: Studies on VAT systems, compliance issues, and the taxation of luxury goods.
  • General Tax Provisions and Procedures (KUP): Examination of the general rules and procedures governing tax administration.
  • Stamp Duty: Insights into the imposition, collection, and impact of stamp duties.
  • Tax Collection with Coercion Warrant: Analysis of tax collection mechanisms and enforcement measures.
  • Tax Disputes and Tax Court: Exploration of the resolution of tax disputes and the role of tax courts.
  • Tax Accounting: Research on the accounting practices and principles applied in tax reporting and compliance.
  • Tax Planning: Studies on strategies and methodologies for effective tax planning and optimization.
  • Tax Audits and Investigations: Examination of tax audit processes, techniques, and outcomes.
  • International Taxation: Insights into cross-border tax issues, treaties, and international tax regulations.
  • Property Tax (PBB): Analysis of property tax systems, assessments, and their economic impacts.
  • Carbon Tax: Research on the design, implementation, and effects of carbon taxes as an environmental policy tool.
  • International Trade Tax: Studies on the taxation of international trade, including tariffs and trade-related taxes.
  • Customs and Excise: Examination of customs duties, excise taxes, and their role in national revenue.
  • Local Taxes and Levies: Insights into the administration and impact of taxes and levies at the local government level.
  • Other Tax-Related Matters: Exploration of various other topics and issues related to taxation.

Jurnal Pajak Indonesia aims to foster a deeper understanding of tax policies, practices, and their implications, and to contribute to the ongoing discourse in the field of taxation. Researchers, practitioners, and policymakers are encouraged to submit their work and engage with the diverse content published in the journal.