Journal of Applied Taxation and Policy (JATAP) is a biannual academic journal dedicated to advancing applied research and policy-oriented studies in taxation and fiscal governance. The journal publishes high-quality scientific articles in Indonesian or English, prioritizing empirical investigations and comprehensive reviews related to tax policy, administration, compliance behavior, and public sector financial governance. JATAP highlights diverse national and international perspectives on taxation practices, fiscal reform, and the institutional mechanisms that shape economic development. The field of taxation in this journal encompasses theoretical foundations, legal frameworks, administrative systems, and technological innovations that enhance tax effectiveness.

This journal covers, but is not limited to the following areas:

• Tax policy analysis, fiscal reforms, and the role of taxation in economic development;

• Tax administration practices, tax compliance strategies, and enforcement mechanisms;

• Application of digital technology and innovation in tax systems (e-taxation, fintech integration, AI in taxation, etc.);

• Education, awareness, and behavior in taxation from individual and institutional perspectives;

• Regional and international tax cooperation, double taxation, and global tax governance;

• The impact of tax policy on MSMEs, investment climate, and sustainable development;

• Legal and institutional frameworks of taxation, including dispute resolution and judicial review;

• Public sector governance, transparency, and accountability in tax revenue management.

JATAP publishes original empirical studies (quantitative, qualitative, and mixed methods), theoretical analyses, policy evaluations, systematic literature reviews (including meta-analyses), methodological papers, and comparative research that contribute to evidence-based tax policymaking and effective tax administration.

The journal provides up-to-date research findings and critical perspectives on applied taxation and public finance for researchers, policymakers, practitioners, and stakeholders in fiscal governance.