About the Journal

Focus and Scope

Jurnal Pajak Indonesia (Indonesian Tax Review) is a place for publishing research results with the scope of taxation. This journal is published regularly, twice a year: in June and December, by Polytechnic of State Finance STAN.

Peer Review Process

1. Reviewers should have knowledge about the topic and understanding of the context in which the work is carried out.
2. Reviewers only accept texts according to their fields of expertise.
3. Reviewers must be able to complete the review process on time.
4. Maintain confidentiality about the existence and substance of the manuscript.
5. Avoiding conflicts of interest (refusing to review texts in which he is involved)

Publication Frequency

Jurnal Pajak Indonesia (Indonesian Tax Review) will be published twice a year.

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

Sponsors

Politeknik Keuangan Negara STAN;
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Keuangan Negara STAN

Sources of Support

Politeknik Keuangan Negara STAN;
Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Keuangan Negara STAN

Journal History

Answering the needs and challenges in the academic field, to accommodate research in the field of taxation, finance, and state finance. Jurnal Pajak Indonesia (Indonesian Tax Review), which has research scope in the fields of taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit), provides a very useful research forum for stakeholders, policy makers, academics, researchers and the general public.

Publication Ethics and Malpractice Statement

 

Jurnal Pajak Indonesia (Indonesian Tax Review) is a peer-reviewed electronic journal system. This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer, and the publisher (Politeknik Keuangan Negara STAN). This statement is based on COPE's Best Practice Guidelines for Journal Editors.


Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed Jurnal Pajak Indonesia (Indonesian Tax Review) is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific method. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher, and the society.

Politeknik Keuangan Negara STAN as the publisher of Jurnal Pajak Indonesia (Indonesian Tax Review) takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions. Besides, Politeknik Keuangan Negara STAN and the Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.


Duties of Editors

Publication decisions

The editor of the Jurnal Pajak Indonesia (Indonesian Tax Review) is responsible for deciding which of the articles submitted to the journal should be published. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement, and plagiarism. The editors may confer with other editors or reviewers in making this decision.


Fair play

An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual