References Management

Citation Style

Jurnal Keuangan dan Perpajakan (JKP) requires authors to apply the APA Style (7th Edition) consistently for both in-text citations and reference lists. Accurate and consistent referencing is essential to ensure scholarly credibility, acknowledge prior research, and uphold academic integrity.

Reference Management Software

Authors are strongly encouraged to use reference management software such as Mendeley, Zotero, EndNote, RefWorks, or similar applications to improve citation accuracy, consistency, and efficiency during manuscript preparation.

Reference Quality

References should be relevant, credible, and directly related to the research topic. The journal encourages the use of peer-reviewed scholarly sources that contribute significantly to theoretical development, empirical analysis, and academic discussion in accounting, finance, taxation, and related disciplines.

Recent and Scholarly Sources

Authors are encouraged to prioritize recent literature, particularly publications from the last 5–10 years, while also incorporating seminal works when academically necessary. References from reputable national and international journals are highly recommended.

DOI and Persistent Identifiers

Where available, authors should include Digital Object Identifiers (DOIs) or other persistent identifiers to improve the accessibility, traceability, and verification of cited sources.

Accuracy and Responsibility

Authors bear full responsibility for the completeness, accuracy, and consistency of all citations and references included in their manuscripts. Inaccurate, incomplete, or improperly formatted references may result in requests for revision during the editorial process.