Editorial Policies

Focus and Scope

JURNAL AKUNTANSI DAN PAJAK (JAP) is a research journal in the discipline of accounting or tax issues which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or both. This journal encompasses original research articles, including: Financial Accounting, Finance, Accounting, Information System, Auditing, Behavioral Accounting, Accounting Management, Taxation, Corporate Governance, Education Accounting, Public Sector Accounting, Environment Accounting, Ethics Accounting. JAP is published by LPPM STIE AAS Surakarta


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

All manuscripts submitted to Jurnal Akuntansi dan Pajak must follow focus and scope, and author guidelines of this journal. The submitted manuscripts must address scientific merit or novelty appropriate to the focus and scope. All manuscripts must be free from plagiarism contents. All authors are suggested to use plagiarism detection softaware to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a plagiarism software.

The research article submitted to this journal will be peer-reviewed at least 2 (two) or more expert reviewers. The reviewers give scientific valuable comments improving the contents of the manuscript.
Final decision of articles acceptance will be made by Editors according to reviewers comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering sequence of accepted date and geographical distribution of authors.


Publication Frequency

Jurnal Akuntansi dan Pajak (JAP) terbit 2 kali setahun, yaitu setiap bulan Januari (paling lambat tanggal 30) dan bulan Juli (paling lambat tanggal 30).


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

All articles published Open Access will be immediately and permanently free for everyone to read and download.  We are continuously working with our author communities to select the best choice of license options: Creative Commons Attribution (CC BY)

Authors and readers can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. 

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Akuntansi dan Pajak & LPPM STIE AAS Surakarta as publisher of the journal.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...