Focus & 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), and
3. Finance (i.e.: corporate finance, finance and treasury, good governance, investment analysis, capital market, sharia banking, conventional banking, and financial report analysis).