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Indonesian Journal of Taxation and Accounting
A Platform for Research and Innovation in Taxation and Accounting
Journal Information
| Journal Title | Indonesian Journal of Taxation and Accounting |
| Initials | IJOTA |
| Abbreviation | Indonesian j. of tax. and account. |
| Print ISSN | 2988-4896 |
| Online ISSN | 2988-6422 |
| DOI | 10.61220/ijota |
| Frequency | Two issues per year (June and December) |
| Editor-in-Chief | Della Fadhilatunisa |
| Affiliation | - |
| Publisher | Lontara Digitech Indonesia |
| OAI Journal | https://journal.lontaradigitech.com/index.php/IJOTA/oai |
About the JournalThe Indonesian Journal of Taxation and Accounting (IJOTA) is a peer-reviewed open-access journal that publishes high-quality research articles, literature reviews, and conceptual papers in the fields of taxation and accounting. The journal provides a platform for scholars, researchers, and practitioners to discuss issues, trends, and innovations in these fields. IJOTA focuses on disseminating research that addresses the challenges faced in taxation and accounting practices, offering practical insights to improve the effectiveness of policies and practices in these areas. |
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Call for Papers
We invite all researchers, scholars, and practitioners to submit their papers for the upcoming issue of IJOTA: Indonesian Journal of Taxation and Accounting. This is an excellent opportunity to contribute to the advancement of taxation and accounting research. Please visit the journal's website for submission guidelines.
Current Issue
Vol 3, No 1 (2025): Juni 2025
Published:
2025-06-27
Articles
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Pengaruh Love Of Money dan Self Assessment System Terhadap Tax Evasion: Peran Moderasi Akhlak The Effect of Love Of Money and Self Assessment System on Tax Evasion: The Moderating Role of Morals
Nurdalila Ashilah Ubaid
Lince
Bulutoding
Della
Fadhilatunisa
1-12
DOI: 10.61220/
Abstract views: 32
, 
PDF downloads: 35
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Pengaruh Sistem Pengendalian Internal, Whistleblowing System dan Integritas Terhadap Pencegahan Kecurangan dengan Moderasi Perilaku Etis di PT PLN ULP Woha The Effect of Internal Control System, Whistleblowing System and Integrity on Fraud Prevention with Moderation of Ethical Behavior at PT PLN ULP Woha
Rizki
Ameliyani
Sumarlin
Namla
Elfa Syariati
13-27
DOI: 10.61220/
Abstract views: 24
, PDF downloads: 18
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Financial Distress, Sales Growth, and Gender Diversity: Dampaknya pada Tax Aggressiveness (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2021-2023) Financial Distress, Sales Growth, and Gender Diversity: Its Impact on Tax Aggressiveness (Study on Basic Industry and Chemical Sector Companies Listed on the IDX in 2021-2023)
Ratu Zahra Pacita
Pacita
Memen Suwandi
Suwandi
Namla Elfa Syariati
Syariati
28-39
DOI: 10.61220/
Abstract views: 22
, PDF downloads: 8
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Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi The Effect of Profitability, Company Size, Financial Slack, on Carbon Emission Disclosure with External Pressure as a Moderating Variable
Sri Alfiana
Mustakim Muchlis
Raodahtul Jannah
40-55
DOI: 10.61220/
Abstract views: 13
, PDF downloads: 10
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Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kualitas Laporan Keuangan sebagai Variabel Moderasi The Effect of Budget Goal Clarity, Accounting Control and Internal Control on Government Agency Performance Accountability with Financial Statement Quality as a Moderating Variable
Nur Al-Fidha
Sumarlin
Namla Elfa Syariati
56-71
DOI: 10.61220/
Abstract views: 4
, PDF downloads: 9
Email : ijota@lontaradigitech.com