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 and Fiscal Development, exploring tax design, fiscal reforms, economic impacts, and comparative tax systems.
• Tax Administration and Compliance, including enforcement mechanisms, compliance strategies, governance practices, and behavioral perspectives.
• Digital Transformation in Taxation, covering e-taxation platforms, fintech integration, AI-based tax analytics, and digital innovations for tax governance.
• Tax Education and Awareness, focusing on individual and institutional behavior, literacy, and educational models in taxation.
• International and Regional Tax Cooperation, including double taxation issues, global tax governance, and cross-border fiscal coordination.
• Taxation and Economic Sectors, examining impacts on MSMEs, investment climate, sustainable development, and sectoral competitiveness.
• Legal and Institutional Tax Frameworks, covering statutory interpretations, dispute resolution, judicial review, and regulatory dynamics.
• Public Sector Governance, exploring transparency, accountability, and the management of tax revenues in the public domain.

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.