Author Guidelines

1. AUTHOR GUIDELINES Journal of Tax Policy, Economics, and Accounting These guidelines assist authors in preparing manuscripts for TAXPEDIA. Authors are expected to follow the journal format, academic standards, citation style, and ethical requirements before submitting their work.

   Length 4,000–8,000 words

   Abstract 200–250 words

   Keywords 4–5 keywords

   Citation APA Style

   General Requirements   Manuscripts should contain more than 4,000 words and less than 8,000 words. Articles must be based on original scientific work and be academically accountable. The manuscript must not have been previously published in any journal, book, proceeding, seminar publication, or other publication media. Authors must include their full name without academic degree, email address, and institutional affiliation. Manuscripts may be written in Bahasa Indonesia or English. By submitting a manuscript, authors agree to submit the complete article content, including data, tables, figures, illustrations, abstract, and references, to the editors of Journal of Tax Policy, Economics, and Accounting (TAXPEDIA).

   Manuscript Structure   Title Concise, specific, and informative. Author Identity Full name without academic degree, institutional affiliation, and email address. Abstract Written in Indonesian and English, 200–250 words, in one paragraph. Introduction Background, problem, gap, novelty, and research objective. Method Research design, data sources, data collection, and analysis technique. Results and Discussion Findings, interpretation, argumentation, and relation to previous studies. Conclusion Main findings, contribution, implication, and recommendation.

   Substantive Writing Guide   Each section of the manuscript should not only follow the technical format, but also present strong academic substance, logical flow, and relevance to taxation, economics, accounting, public finance, business regulation, or policy studies. Title The title should clearly indicate the main topic, object, variable, policy issue, or empirical context of the study. Avoid overly broad or decorative titles. Abstract The abstract should briefly present the background, objective, method, key findings, and contribution of the article without citations or tables. Introduction The introduction should explain the urgency of the issue, previous studies, research gap, novelty, and research objective. It must show why the article is important. Literature Review The literature review should synthesize theories, concepts, regulations, and previous findings. It should build the analytical framework rather than merely list studies. Method The method should describe the research design, data sources, sample or object of study, data collection, and analysis technique clearly and transparently. Results The results should present the findings systematically and directly answer the research questions. Tables and figures may be used when necessary. Discussion The discussion should interpret the findings, compare them with previous research, connect them with theory or policy context, and explain their significance. Conclusion The conclusion should answer the research objective, summarize the key findings, and state the contribution or implication without adding new data.

   Abstract and Keywords   The article must include an abstract in Indonesian and English. Each abstract should consist of 200 to 250 words, written in one paragraph, and should clearly describe the research background, objective, method, main findings, and contribution. Authors must provide 4 to 5 keywords. Keywords should be specific, relevant, and reflect the main concepts of the article.

   Citation and Reference Style   Reference citations and bibliography must use the American Psychological Association (APA) style. Authors are encouraged to use Mendeley, Zotero, or EndNote to maintain citation consistency. Author in sentence Fisher (1999, p. 98) argues that ... Author in parentheses This macroeconomic theory was developed in response to employment issues (Priyono & Chandra, 2016). Two or more authors (Sloman, Garratt & Guest, 2018). More than three authors (Robinson et al., 2006).

   Reference Examples   Book Mustaqiem. (2014). Perpajakan dalam Konteks Teori dan Hukum Pajak di Indonesia. Yogyakarta: Buku Litera. Two Authors Priyono & Chandra, T. (2016). Esensi Ekonomi Makro. Sidoarjo: Zifatama Publisher. Journal Article Mariyudi. (2017). Perspektif lingkungan makro dan lingkungan mikro terhadap inovasi dan kinerja perkembangan usaha UKM. Jurnal Ekonomi dan Bisnis, 17(1). Website American Sociological Association. (2006). Status Committees. Retrieved December 12, 2006, from http://www.asanet.org/cs/root/leftnav/committees/committees

   Submission Statement Before submitting a manuscript, authors must ensure that the article follows the journal template, complies with the focus and scope of TAXPEDIA, is free from plagiarism, and has not been submitted or published elsewhere.