skip to main content

Submissions

Online Submissions

Registration and login are required to submit items online and to check the status of current submissions.

Already have a Username/Password for Tax Accounting Applied Journal?

Go to Login

Need a Username/Password?

Go to Registration
 

Author Guidelines

Manuscript Preparation:
General requirements:

  1. The manuscript should be original work, i.e. the same manuscript must have not been published or accepted for publication in any other journals/ books in full or substantial part. It must not be submitted to any other journal for concurrent publication, being considered for publication, or even being reviewed.
  2. The manuscript MUST NOT attach the author's name, institutional affiliation, and e-mail address (in blind form). Ensure the details of that information are completely filled in the metadata section. The soft file format should be in Microsoft Word, margin: Top 2,75 cm, left 2,5 cm, bottom and right 2 cm, font type is Arial, size 11, Space 1.5, and justify.
  3. The manuscript can be written in English.
  4. Manuscripts must comply with the following guidelines. The paper that does not comply with this requirement may be returned for revision (format/template) before entering the review process.
  5. Maximum plagiarism is 25%
  6. The Editor of TAAIJ reserves the right to edit the text without reducing or changing the intent of the writing.
  7. Download the Journal Template

Writing Guidelines:
The Manuscript is written in the following order:
 
TITLE
Write the title briefly (no more than 15 words is recommended) and clearly. The title of the article should be concise, interesting and describe the content of the article.
 
ABSTRACT
The abstract should be written in English in one paragraph with a single space (maximum 250 words). It summarizes the important research objectives and methods (e.g., sample and techniques analysis) and the answer to the research problem (results). The abstract consists of 3-5 keywords to figure out the basic concept in the fields of study.


1. INTRODUCTION
This section includes the research background, purpose, contribution (the research benefit from theoretical and practical), research result and implication (practical advice based on research result). 

2. THEORETICAL FRAMEWORK AND HYPOTHESIS 

This section provides the literature and links to the hypothesis development (quantitative research). We highly recommend that literature references include at least 20 references published no more than 10 years before, and 80% of references consist of journals.  

For quantitative research, the hypothesis development is built by supporting theory, previous research, and logical argumentation. 
H1: write the formulated hypothesis.                                                       
For qualitative research (without hypothesis testing), then this section contains a literature review (theory and previous research and argumentation focused on research review) and research focus written in question form (but not mandatory):
RM:     mention the problem that represents the research focus.
 
3. RESEARCH METHOD
This section includes the research design, subject/object/research sample, operational definition and measurement of variable, and technique/instrument of data collection and analysis.
 
4. RESULT AND DISCUSSION
This section contains the data characteristic of subject/object/sample/ research respondent, data analysis, instrument and hypothesis testing(if any), the answer to the research question (findings), and its interpretation or discussion. 
 
5. CONCLUSION
This section presents the research conclusion, implication, limitation and advice for the future research. The implication is practical advice from the results. Research limitation includes all aspects that can be considered by researchers to refine the future research. While the research advice is advise for next research based on the limitation that can not be done by the researcher.

ACKNOWLEDGMENT (OPTIONAL)
This section is provided for the author to express his gratitude either for the research funders or the other parties who contribute to research realization.
 
APPENDIX (OPTIONAL)
Contains the research instrument, questionnaires, experiment scenario, interview question list, and other instruments.
 
REFERENCES
Contains the sources referred in the manuscript.

TABLE AND FIGURE
The title is numbered and written at the top of the table  and in the bottom of the figure with a bold font and centered, accompanied by the source (if any).

CITATION
Citations in the text written between brackets mentioning the author's last name, year by commas, and page number if necessary.
1)   One citation resource with one until five authors, the last name of authors have to be mentioned: one author: (Syafruddin, 2001); two authors: (Habbe & Hartono, 2000), five authors (Sofyani, Suryanto, Wibowo, Harjanti, & Utami, 2018); more than five authors using et al., for instance: (Boediono et al., 1999); more than one source citation by different authors: (Mardiyah, 2001; Kusumawati, 1999); more than one source citation with the same authors (Djakman, 1998; 2000).
2)   If the references consist of author with more than one article in the same year, then the citation used the letters a, b, after year. Example: (Joni, 2014a; 2014b) or (Joni, 2014a; David, 2014b).
3)   If the author's name is mentioned in the text, so the name does not need to be mentioned in the citation in parentheses. Correct example: "Alamsyah (1998) states ....". Incorrect example: "Alamsyah (Alamsyah, 1998) states ...."
4)   Citation taken from the work of an institution should mention the acronym of the institution concerned, for example Ikatan Akuntan Indonesia or IAI sould be (IAI, 2008).
 
Quote directly and precisely from the referred references (not using a paraphrase) with the same number of lines with more than four lines written slightly indented to right with a single space (one). Example:

Mulyadi (2011) states:
"Materiality is the value of the omitted or misstated accounting information, as seen from the surrounding circumstances, may result in changes or influence on the consideration of those who put faith in such information, for their omission or misstatement that."
 
REFERENCES WRITING STYLE
BAKI bibliography writing style according to APA 6th edition style (available in default form in Mendeley, Endnote, Zotero, etc.). Highly recommended to write a bibliography using software citation mentioned. Each article should contain bibliography (only the source citation) which arranged alphabetically according to the author's last name or the name of the institution. Example:
 
Book 
Eccles, R.G, & Krzus, M.P. (2014). The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. New Jersey: John Wiley & Sons.
 
Journal
Coolen-Maturi, T. (2013). Islamic Insurance: Demand and Supply in the UK. International Journal of Islamic and Middle Eastern Finance and Management, 6(2), 87-104.

Romolini, A, Fissi, S, & Gori, E. (2014). Scoring CSR Reporting in Listed Companies – Evidence from Italian Best Practices. Corporate Social Responsibility and Environmental Management, 21(2), 65–81.

Paper published in the proceeding 

Sinianskaia, E.R., Savostina, O, & Lurieva, R. (2017). Integration of Structural Components of Russian and Chinese Accounting Systems. Paper was presented in the International Conference on Trends of Technologies and Innovations in Economic and Social Studies, Russia.


Article in Website

Alexander, J., & Tate, M.A. (2001). Evaluating web resources. Retrieved from Widener
University, Wolfgram Memorial Library. Available at: http://www2.widener.edu/Wolfgram-Memorial-Library/webevaluation/webeval.htm
The University of Portsmouth. http://www.port.ac.uk/library/guides/filetodownload,137568,en.pdf


Rule/Regulation
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2012). Surat Edaran Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor: 08/M.PAN-RB/06/2012 tentang Sistem Penanganan Pengaduan (Whistleblower System) Tindak Pidana Korupsi di Lingkungan Kementerian/Lembaga dan Pemerintah Daerah.

Ministry of Administrative Reform and Bureaucratic Reform. (2012). Minister of Administrative and Bureaucratic Reform Circular Number: 08 / M.PAN-RB / 06/2012 concerning Complaint Handling System (Whistleblower System) Crime Corruption in the Ministry/Institution and Local Government Environment.
  
FOOTNOTE
Footnotes are only used to provide clarification / additional analysis, which when combined into a script would disrupt the continuity of the manuscript. Thus footnotes not be used for reference. Footnotes should be numbered printed superscript. The text of footnote typed with 10 font aligned justify.

*The format of literature review article consists of title, author name(s) and affiliation(s), abstract, introduction, content (including challenges and research opportunity), conclusion, references.

 

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  1. The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  2. The submission file is in OpenOffice, Microsoft Word, RTF, or WordPerfect document file format.
  3. Where available, URLs for the references have been provided.
  4. Top 2,75 cm, left 2,5 cm, bottom and right 2 cm. The text is 1.5-spaced; uses a 11-point font Arial; justify; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  5. The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines, which is found in About the Journal.
  6. If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed.
  7. Journal Template download here
 

Copyright Notice

Authors who publish with TAAIJ agree to the following terms:

  1. The journal allows the author to hold the copyright of the article without restrictions.

  2. The journal allows the author(s) to retain publishing rights without restrictions

  3. The legal formal aspect of journal publication accessibility refers to Creative Commons Attribution (CC BY NC SA)

 

 

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.