Focus And Scope

 

Jurnal Pajak dan Keuangan Negara (JPKN) accepts empirical research, literature reviews, conceptual papers, and case studies related to (but not limited 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