Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.

e-ISSN: 2548-9925.


Each article is assigned a unique and permanent Digital Object Identifier (DOI) number which is used for citation immediately after publication.

Focus and Scope
Journal of Applied Accounting and Taxation (JAAT) is a journal aims to be a peer-reviewed platform and an authoritative source of information. We publish original research papers, review articles and case studies focused on applied accounting, taxation, and finance with special focus on industries problem solving. All papers are peer-reviewed by at least a referee. JAAT is managed to be issued 2 times a year in electronic form. The Scope of JAAT are:
1. Accounting, i.e.: financial accounting, public sector accounting, management accounting, cost accounting, accounting information system, education accounting, sharia accounting, and auditing.
2. Taxation, i.e.:  taxable good(s), stamp duty, departure tax, bonded zone(s), The General Tax Provisions and Procedures Law, taxable sales value (L&B tax), land & building tax imposition base, or tax object sales value, land & building tax (L&B tax), output VAT, input VAT, income tax, luxury sales tax (LST), value added tax (VAT), non-collected VAT, export declaration(s), notification of tax audit findings, import declaration(s), VAT collector, foreign capital investment, domestic capital investment, non-taxable income, taxable enterprise(s), retail-trade taxable enterprise(s), VAT-collector counterpart(s), tax refund(s), tax object notification (letter) (L&B tax), notification of tax due (L&B tax), annual tax return, request for reconsideration, tax payment slip(s), confiscation letter(s), fiscal exit tax payment slip(s), General Tax Provisions and Procedures Law, Tax Provisions and Procedures.
3. Finance, i.e.: corporate finance, finance and treasury, good governance, investment analysis, capital market, sharia banking, conventional banking, and financial report analysis.

Section Policies
All article are Open Submissions, Indexed, and Peer Reviewed

Peer Review Process
JAAT reviewing policies are:
1. Every submitted paper will be reviewed by at least a peer-reviewer.
2. Reviewers are aware of the identity of the authors, but authors are unaware of the identity of reviewers (blind review method).
3. Reviewing process will consider novelty, objectivity, method, scientific impact, conclusion, and references.

Publication Frequency
JAAT is a Journal published online 2 times a year on March and October in electronic form.

Open Access Policy
JAAT Journal provides immediate open access to its content on the principle that making research freely available to the public to supports a greater global exchange of knowledge.

Plagiarism Check
Plagiarism screening will be conducted by JAAT Editorial Board use iThenticate with a maximum plagiarism rate of 30%.

Copy Editing and Proofreading
Every article accepted by JAAT shall be an object to copy editing and proofreading by JAAT Editorial Board.

References Management
Every article submitted to JAAT shall use reference management software e.g. EndNoteĀ® or Mendeley.

ISSN Certificate
JAAT has been certificated as a Scientific Journal by The Indonesian Institute of Sciences (LIPI) based on SK No. 0005.25489925/JI.3.1/SK.ISSN/2017.01 - 16 Januari 2017.

Accreditation Certificate
JAAT has been certificated as a Accredited Journal by Kementerian Riset, Teknologi, dan Pendidikan Tinggi Republik Indonesia based on SK No. 34/E/KPT/2018 on December 10, 2018. Valid from Vol 2 No 1 (2017) to Vol 6 No 2 (2021).

October 12, 2018

October 19, 2018 (PASS)

Assignment : October 19, 2018
Initial Assessment: October 21, 2018
Final Assessment : December 04, 2018

December 19, 2018

Number : 34/E/KPT/2018
DL Date : December 10, 2018
DL publish: January 22, 2019