Article Guideline

Author Guidelines

Jurnal Pajak dan Keuangan Negara (JPKN)

These Author Guidelines provide instructions for authors who wish to submit manuscripts to Jurnal Pajak dan Keuangan Negara (JPKN). Authors are advised to read the guidelines carefully to ensure the submission meets the journal’s standards for publication.

1. Manuscript Scope

The journal accepts scholarly works related to:

  • 1. Taxation

    • Central and local government taxation

    • Tax administration and compliance

    • Tax policy, reform, and fiscal strategy

    • International taxation

    • Tax law and enforcement

    • Customs and excise

    • Taxpayer behavior and administrative governance

    2. Public Finance

    • Fiscal policy and public expenditure

    • Public budgeting and financial performance

    • Public sector accounting

    • Public sector auditing

    • Public sector management and governance

    • Intergovernmental fiscal relations

    • Public revenue and state asset management

Manuscripts must present original work that has not been previously published or under consideration elsewhere.

2. Language

Manuscripts may be written in English using clear, concise, and academic language.

3. Manuscript Structure

Authors must prepare manuscripts using the following structure:

  1. Title
    Clear, specific, and informative (max. 16 words).

  2. Author Information
    Full name, institutional affiliation, email, and ORCID (if available).

  3. Abstract

    • 150–250 words

    • Written in English

    • Includes: background, objective, method, key findings, and implications

    • Followed by 3–5 keywords

  4. Introduction
    Background, gap analysis, research questions, objectives, and contribution.

  5. Literature Review 
    Theoretical framework and previous research.

  6. Methodology
    Research design, data, variables, analytical tools, and procedures.

  7. Results and Discussion
    Findings supported by data, analysis, and interpretation.

  8. Conclusion
    Summarizes findings, contributions, limitations, and recommendations for future research.

  9. References
    Must follow APA Style (7th edition) and include only sources cited in the manuscript.

4. Formatting Requirements

  • File format: Microsoft Word (.doc or .docx)

  • Paper size: A4

  • Margin: 2.5 cm on all sides

  • Spacing: 1

  • Font: Cambria

    • 12 pt (main text)

    • 11 pt (abstract, tables, figures)

  • Maximum length: 6,000–8,000 words (excluding references)

5. Tables and Figures

  • Must be numbered consecutively (e.g., Table 1, Figure 1).

  • Include clear titles and sources.

  • Should be placed near the relevant discussion.

  • Use high-quality images (minimum 300 dpi).

6. Citation and Referencing

  • Use APA 7th Edition for in-text citations and reference lists.

  • Authors are strongly encouraged to use reference management tools such as Mendeley, Zotero, or EndNote.

7. Plagiarism Policy

  • Every manuscript is checked using similarity detection software.

  • Similarity thresholds:

    • < 25%: Minor – accepted for review

    • 25–40%: Moderate – returned to authors for revision

    • > 40%: Severe – automatically rejected

Detailed policies are available on the Plagiarism Policy page.

8. Submission Process

  • Manuscripts must be submitted through the journal’s Online Submission System (OJS).

  • Authors must register or log in before submitting.

  • Ensure all required metadata (title, abstract, keywords, affiliations, references) are fully completed.

9. Review Process

  • The journal uses a double-blind peer review system.

  • Each manuscript is evaluated by at least two reviewers.

  • The review process typically takes 8–12 weeks.

  • The editorial decision may be: accept, minor revision, major revision, or reject.

10. Ethical Considerations

Authors must ensure:

  • originality of work,

  • no fabrication or manipulation of data,

  • proper citation of all sources,

  • all authors listed have contributed significantly,

  • no conflict of interest is concealed.

Detailed guidelines are available on the Publication Ethics page.

11. Copyright and Licensing

  • Jurnal Pajak dan Keuangan Negara (PKN) is an Open Access journal.

  • Articles are published under Creative Commons Attribution-ShareAlike (CC BY-SA).

  • Copyright remains with the authors.

12. Article Processing Charges (APC)

Currently, the journal does not charge submission fees, review fees, or publication fees.



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