About the Journal

Ilomata International Journal of Tax and Accounting, with ISSN: 2714-9846 (Online) and 2714-9838 (Print), is an international, peer-reviewed, open-access scholarly journal published by Yayasan Sinergi Kawula Muda, a legally established non-profit foundation registered under Decree No. AHU-0003890.AH.01.04.Tahun 2023. The journal is dedicated to publishing high-quality research that advances knowledge and practice in taxation, accounting, finance, and tax law at both national and international levels.

The journal provides a platform for academics, researchers, policymakers, tax professionals, accountants, auditors, financial analysts, and legal practitioners to disseminate original research articles, review articles, conceptual papers, and case studies. Through rigorous peer-review and adherence to international publication ethics, the journal promotes academic excellence, research integrity, and evidence-based policymaking in fiscal and financial disciplines.

Published quarterly, the journal serves as a global forum for scholarly discussions on taxation systems, financial reporting, auditing, corporate governance, public finance, fiscal policy, regulatory compliance, and emerging issues in tax and accounting practices. The journal particularly encourages interdisciplinary studies integrating perspectives from economics, law, management, public administration, and financial studies.

As an accredited journal in the Science and Technology Index (SINTA 2), the journal is indexed and abstracted in several reputable databases, including GARUDA, Google Scholar, Crossref, Dimensions, and Scilit. The journal has also established a growing international visibility through citations and publications indexed in the Scopus database.

With a strong commitment to open-access principles, all published articles are freely accessible to readers worldwide, supporting the dissemination of knowledge, academic collaboration, and the advancement of research in taxation and accounting. The journal welcomes contributions that provide theoretical insights, empirical evidence, comparative analyses, doctrinal legal research, and policy recommendations relevant to contemporary fiscal and financial challenges.

For more information regarding manuscript submission, publication ethics, peer-review procedures, and editorial policies, please visit the journal website: https://www.ilomata.org/index.php/ijtc .

The journal welcomes original research articles, review articles, conceptual papers, and case studies related to taxation, accounting, finance, banking and tax law. The scope of the journal includes, but is not limited to, the following areas:

  • Taxation and Fiscal Policy
  • Tax Law and Tax Administration
  • International Taxation
  • Corporate Taxation
  • Public Finance
  • Government Accounting
  • Financial Accounting
  • Management Accounting
  • Banking
  • Auditing and Assurance
  • Corporate Governance
  • Financial Reporting and Disclosure
  • Accounting Information Systems
  • Forensic Accounting
  • Financial Management
  • Corporate Finance
  • Behavioral Finance
  • Investment and Capital Markets
  • Financial Regulation and Compliance
  • ESG Reporting and Sustainability Accounting
  • Digital Taxation and Financial Technology (FinTech)
  • Public Sector Accountability
  • Comparative Tax and Accounting Studies

The journal particularly encourages interdisciplinary research that integrates taxation, accounting, finance, law, economics, public administration, and business perspectives. Studies addressing contemporary challenges in fiscal governance, financial transparency, regulatory compliance, sustainability, and digital transformation are highly encouraged.

Please read further explanations of our focus and scope.

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Current Issue

Vol. 7 No. 3 (2026): July 2026
Published: 2026-07-22

Articles

  • The Effects of Green Accounting Disclosure, Eco-Efficiency, and Sales Growth on Firm Value: Evidence from IDX Energy Companies, 2020–2024

    Bilqis Fathu Qodar, Willy Sri Yuliandhari
    1-9
  • Understanding Individual Tax Compliance in Indonesia: Evidence from a Qualitative Survey Using Thematic Analysis of Taxpayer Perceptions

    Primandita Fitriandi, Supriyadi, Nur Farida Liyana, Agus Puji Priyono
    1-9
  • ESG, Profitability and Leverage on Tax Aggressiveness: The Moderating Role of Firm Size in IDX-Listed Firms, 2020-2024

    Nabila Faiza Hakim, Kurnia
    1-10
  • ESG Disclosure Component and Firm Performance in PROPER-Rated Indonesian Listed Firms: Evidence from ROA and Tobin’s Q

    Patricia Diana, Rosita Suryaningsih, John CG Lee
    1-10
  • Revisiting the Relationship Between Financial Performance, ESG, and Firm Value: Evidence from Indonesian Non-Financial Listed Firms

    Agung Dinarjito, Zef Arfiansyah, Sandi Setiadi
    1-12
  • Hybrid Fraud Detection for Government Financial Transactions Using Deep Isolation Forest and Extreme Gradient Boosting: A Case Study from an Indonesian Government Institution

    Ni Komang Yossy Trisna Sukawati Sukawati, Rojali
    1-10
  • Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee

    Hidayat Darwis, Supriatiningsih, Samukri
    1-10
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