About the Journal

Focus and Scope

Indonesian Journal of Taxation and Accounting (IJOTA) is an open-access electronic journal focusing on all aspects and scientific work in taxation and accounting. This journal is published biannually (May and November). The journal invites original contributions that present modeling, empirical, review, and conceptual works. To enable maximum dissemination, the online version of the articles are freely accessible.

Financial Accounting
Management Accounting
Corporate Governance
Accounting Education
Ethics and Professionalism
Capital Market and Bank
Auditing
Taxes
Public Sector Accounting
Sharia Accounting
Accounting Information System

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. This journal is open access journal which means that all content is freely available without charge to users or / institutions. Users are allowed to read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative

Screening Plagiarism

All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using Turnitin software.

Copyright Notice

Authors who publish in Indonesia Journal of Taxation and accounting agree to the following terms:
• Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under an Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
• Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
• Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.