Indonesian Journal of Taxation and Accounting (IJOTA) is an open-access electronic journal published biannually in June and December. The journal focuses on advancing scholarly work in the fields of taxation and accounting by publishing high-quality scientific articles in Indonesian or English. IJOTA welcomes empirical studies, conceptual analyses, reviews, and modeling-based research that contribute to the development of knowledge and professional practice in taxation and accounting. The journal ensures broad dissemination by providing free online access to all published articles.

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

• Financial Accounting, examining reporting standards, measurement issues, and developments in financial information disclosure.
• Management Accounting, including cost analysis, performance measurement, budgeting systems, and strategic decision-making processes.
• Corporate Governance, focusing on governance mechanisms, transparency, accountability, and organizational control.
• Ethics and Professionalism, addressing ethical frameworks, professional standards, and integrity in accounting and taxation practices.
• Capital Market and Banking, covering financial instruments, market behavior, banking performance, and regulatory perspectives.
• Auditing, including audit methodologies, assurance services, risk assessment, and auditor responsibilities.
• Taxes, encompassing tax policy, tax compliance, tax administration, and fiscal analysis.
• Public Sector Accounting, focusing on governmental financial management, public accountability, and financial reporting in the public sector.
• Accounting Information Systems, including accounting technologies, digital systems, and information processing for financial activities.

IJOTA publishes original empirical research (quantitative, qualitative, and mixed-methods), conceptual discussions, reviews, methodological evaluations, and policy analyses in taxation and accounting.

The journal serves as a platform for disseminating current research and critical insights for academics, researchers, practitioners, regulators, and policymakers in the fields of taxation and accounting.