Author Guidelines

Jurnal Keuangan dan Perpajakan (JKP)

Please read the following guidelines carefully before submitting your manuscript to the Jurnal Keuangan dan Perpajakan (JKP).

A. General Requirements

Manuscripts submitted to JKP must be written in English or Bahasa Indonesia using clear, concise, scholarly, and academically appropriate language. Submitted manuscripts must be original works that have not been previously published and are not under consideration for publication elsewhere.

The journal publishes scholarly works in the fields of accounting, finance, and taxation. Topics covered by the journal include, but are not limited to, Financial Accounting, Management Accounting, Public Sector and Government Accounting, Tax Accounting, Auditing, Internal Auditing, Accounting Information Systems, Management Control Systems, Internal Control, Taxation, Tax Management, Fiscal Policy, Financial Management, Corporate Finance, Capital Markets, Financial Statement Analysis, Strategic Management, Corporate Governance, Sustainable Finance, Financial Technology (FinTech), and other contemporary issues related to accounting, finance, and taxation.

The recommended length of a manuscript is between 6 and 15 pages, including tables, figures, appendices, and references. Authors are strongly encouraged to use reference management software such as Mendeley, Zotero, EndNote, or similar applications to ensure citation accuracy and consistency. All citations and references must follow APA Style (7th Edition).

Manuscripts must be prepared using the official journal template provided by JKP. Authors are responsible for ensuring that their manuscripts comply with academic integrity standards and are free from plagiarism, data fabrication, data falsification, and other forms of publication misconduct. Authors are also encouraged to use recent and relevant references, particularly articles published in reputable national and international journals indexed in recognized databases.

B. Structure of the Manuscript

Title

The title should be concise, informative, and accurately reflect the substance of the study. Authors should avoid abbreviations, jargon, and overly broad expressions.

Author Information

Author information should include the full name of each author, institutional affiliation, email address, and ORCID ID where available.

Abstract

The abstract should consist of 150–250 words written in a single paragraph. It should briefly describe the research background, objectives, methods, principal findings, conclusions, and implications of the study. Authors should provide three to five keywords that represent the primary concepts discussed in the manuscript.

Introduction

The introduction should present the research background and context, identify the research problem, highlight the research gap and novelty, discuss relevant theories and literature, explain the research objectives, and demonstrate the significance of the study.

Research Method

This section should clearly explain the research design or approach, research setting and scope where applicable, population and sample or informants, data collection techniques, research instruments, and data analysis procedures. Qualitative studies should explain procedures used to ensure trustworthiness and data validity, while quantitative studies should describe the statistical techniques and analytical procedures employed.

Results and Discussion

This section should present research findings systematically and provide a comprehensive interpretation of the results. The discussion should critically analyze the findings, relate them to relevant theories and previous studies, and explain their implications for accounting, finance, taxation, business practice, or public policy. All tables and figures must be numbered consecutively and cited appropriately within the manuscript.

Conclusion

The conclusion should summarize the principal findings of the study, emphasize its theoretical and practical contributions, present managerial or policy implications where relevant, and suggest directions for future research.

References

References should primarily be derived from scholarly journal articles, academic books, conference proceedings, government reports, official institutional publications, and relevant regulatory or policy documents. Authors are strongly encouraged to use references published within the last five to ten years, prioritize reputable national and international journals, and include DOI information whenever available. At least 80 percent of the references should originate from primary scholarly sources.

C. Publication Ethics

JKP adheres to internationally recognized standards of publication ethics. Authors must ensure the originality of their work, properly acknowledge all sources, provide accurate data and findings, maintain transparency throughout the research process, and avoid plagiarism, fabrication, falsification, and redundant publication. Editors, reviewers, and authors are expected to follow ethical principles established by the Committee on Publication Ethics (COPE).

D. Submission Information

All manuscripts must be submitted through the journal’s online submission system. Authors are responsible for ensuring that their manuscripts comply with the journal template and author guidelines prior to submission.

Each submission will undergo an initial editorial screening followed by a double-blind peer-review process. The editorial board reserves the right to reject manuscripts that do not comply with the journal’s scope, formatting requirements, or ethical standards.

Further information regarding submission procedures, templates, and publication policies can be obtained through the journal website or by contacting the editorial office.

Article Processing

All submitted manuscripts will pass through several stages of evaluation, including Initial Editorial Screening, Similarity and Plagiarism Check, Double-Blind Peer Review, Revision by Author(s), Final Editorial Decision, Copyediting and Layout Editing, and Publication. Only manuscripts that successfully pass all evaluation stages will be accepted for publication in JKP.