About the Journal

The Ilomata International Journal of Tax and Accounting, with ISSN: 2714-9846 (online) and 2714-9838 (print), is a leading open-access, peer-reviewed journal committed to publishing high-quality research in the fields of taxation, accounting, finance, and tax law. Since its establishment, the journal has been dedicated to advancing knowledge in fiscal policy, corporate governance, public finance, financial reporting, auditing, and regulatory frameworks at both national and global levels.

Managed by Yayasan Sinergi Kawula Muda, the journal maintains rigorous academic and ethical standards in scholarly publishing. It provides a professional platform for original research articles, technical papers, case studies, and review articles that contribute to both theoretical development and practical application in tax and accounting disciplines. The journal encourages interdisciplinary approaches that integrate perspectives from law, economics, management, public administration, and financial studies to address contemporary fiscal and regulatory challenges.

Published quarterly, the Ilomata International Journal of Tax and Accounting aims to serve as a globally accessible resource for academics, researchers, policymakers, tax consultants, auditors, financial analysts, and legal practitioners. The journal promotes critical dialogue on emerging issues such as digital taxation, sustainability and ESG reporting, public sector accountability, financial transparency, and global tax governance.

As an accredited journal in the Science and Technology Index (SINTA 2) Indonesia, and indexed in reputable academic databases including GARUDA (Garba Rujukan Digital), Google Scholar, Crossref, Dimensions, and Scilit, the Ilomata International Journal of Social Science is widely recognized and cited, with a notable presence in the Scopus database.

With a strong commitment to open-access principles, the journal provides free and unrestricted access to all published articles, supporting global knowledge dissemination and academic collaboration. Through a transparent peer-review system and adherence to international publication ethics, the journal contributes to maintaining research integrity and advancing scholarly excellence in taxation and accounting.

The Ilomata International Journal of Tax and Accounting welcomes contributions that align with its comprehensive scope, encompassing empirical research, theoretical analysis, comparative fiscal studies, doctrinal legal research, and systematic literature reviews. The journal serves as a valuable reference for lecturers, academics, researchers, and practitioners seeking evidence-based insights and policy-relevant analysis in taxation and accounting fields.

Please read further explanations of our focus and scope

 

Announcements

The International Scientific Conference of MICE (ISCOMICE)

2026-03-17

The International Scientific Conference of MICE (ISCOMICE) is an annual academic conference that brings together academics, researchers, and practitioners to discuss current issues, research, and innovations in the Meetings, Incentives, Conventions, and Exhibitions (MICE) industry. The conference is held annually and will continue to be organized in the coming years.

Read more about The International Scientific Conference of MICE (ISCOMICE)

Current Issue

Vol. 7 No. 2 (2026): April 2026
Published: 2026-03-31

Articles

  • Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector

    Vinola Herawaty, Florus Daeli, Indra Widiarto
    1-12

  • An Analysis of the Effects of Capital Expenditure, Institutional Ownership, and Company Growth on Carbon Emission Disclosure

    Fitria Inka Virtagani
    1-9

  • Revisiting Corporate Governance in Emerging Economies: The Role of Board Size and Independence in Indonesian Banks

    Samsul Bahari, Suriadi, Wa Ode Alzarliani, La Ode Sumail
    1-8

  • Determinants of Forensic Accounting Usage Intention Among Internal Auditors in Indonesian Mining Firms

    Sylvia Fitriani, Gatot Soepriyanto
    1-9

  • Transfer Pricing in Cable Industry: Comparative Arm’s Length Profitability Using Tnmm Between Indonesian and Foreign Company

    Andri Marfiana, Endah Sitarasmi, Sakti Prabowo, Sandika Ilham Muhammad
    1-7

  • Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability

    Etty Harya Ningsi, Putri Wahyuni
    1-10

  • Strengthening Family Welfare through the Empowerment of Women-Owned MSMEs in Aceh Besar Regency

    Rahmah Yulianti, Abubakar, Bukhari Usman, Hafidh Maksum, Anwar, Filia Hanum
    1-10

  • The Influence of Financial Technology Management on Financial Performance: The Moderating Role of Digital Literacy

    Reni Nurlaela
    1-7

  • The Effect of External Audit Quality, Auditor Reputation, and Auditor Rotation on the Financial Performance of Conventional Banks in Indonesia

    Ni Nyoman Nikunja Vasini, Dewi Susilowati
    1-13

  • Intermediation Efficiency and Bank Profitability: Evidence from Foreign Exchange Private Banks

    Aulia Mawarni, Mardiyani
    1-9

  • Accounting Control and Organizational Performance: An Investigation of Achievement Motivation in Higher Education Institutions

    Karlina Ghazalah Rahman, Anita Achmad Payu
    1-7

  • Agency Conflict and Debt Maturity: The Role of Accrual Quality, Earnings Smoothing, and CEO Educational Background Diversity

    Eka Rosalina
    1-10
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