All the contributors (authors) who want to submit their articles should follow the guidelines of ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTING as the following:


The Policy of Writing

The objective of ILOMATA INTERNATIONAL JOURNAL OF TAX AND ACCOUNTING publication is to increase the quality of science and enhance the interest of disseminating knowledge by the academicians, students, practitioners, and other interested parties related to it. The editors are open to receiving the research articles related to economics, accounting research, conceptual analysis, book analysis on both accounting and economics related to accountancy. This is a Journal published online four times a year, January, April, July, and October.

In the process of publishing, all articles which are submitted always undergo blind reviewing. When the articles are received, they will be reviewed before they are sent to the reviewers, such as whether they are written based on the criteria such as complying with the stipulated format of writing style. When they have not complied with it, they will be sent back to the authors to revise the format. When the articles already comply with it, they will soon be sent to the reviewers related to the field of the science or the scope. The reviewers will blindly review the articles based on the appropriateness of the topic, the relevance of the research method, the significance and contribution to the science and profession pertaining to economics, business, and accounting, as well as the proportion of the up-to-date references. The review is done by the blind reviewer team—the independent reviewers. The reviewers have the right to select and judge the articles, and finally forward the results to the authors, either they are accepted or rejected with some comments. The journal also uses anti-plagiarism software to check the originality of the article.

When all the articles are published, the authors are recommended to state that the article is original and therefore they should also take the responsibility for anything related to the article publication which may be against the publication ethics. They also state that the articles cannot be withdrawn.

The following are important for the authors:

The articles should be submitted to:   



  1. Articles should be typed on A4 paper submitted in soft copy
  2. The title and identity of the writer (name and email address, and/or letter address) are written on the top under the title of the article.
  3. Articles should not exceed 7.000 words or it is between 15-20 pages, 12 fonts of  Garamond, in 1,15 space, including the references, figures, and tables.
  4. Left, right, top, and bottom margins are about 1 inch
  5. Quotation, pictures or references should show the resources and year. Name, year, and page are stated if it is from the book, in which all should be consistently the same as listed in the references.
  6. References are preferably taken from the up-to-date references or the past 10-year publication copyright date.
  7. The number of pages should be on the bottom with a left position.
  8.  No and title of the tables or pictures are written above the tables but the names of the figure should be typed under figures, bold typed, and the titles should be placed under the no of tables or pictures.
  9. Include the sources of tables and pictures underneath.



The framework of writing the articles are as the following: (1) title, (2) abstract, (3) introduction, (4) theoretical framework and hypothesis (if any), (5) research method, (6) data analysis, and discussion, (7) conclusion, implication, suggestion, and limitation(8) references, and (9) appendices.  The details are as the following.


Title of the Article

It should reflect the content and use the words, terms, abbreviations, formulas, registers as commonly used in the research writing.



  • The abstract should include the research topic or problem, purpose of the research, method of the research, findings or results, and implication.
  • In one paragraph between 150 – 200 words.
  • Above the article, justified pagination, Garamond, 11.
  • Include at least 3 – 5 keywords underneath



An introduction should be about one page, containing the background, reasons to do the research, problem formulation, purpose of the research, and without sub-heading, bullets, or numbering.


Theoretical Framework and Hypothesis (If Any)

It describes the previously related studies as the primary sources. The use of secondary sources of references should not dominate the total references. A quotation should be maximally one paragraph and/ or the gist of the quoted sources.


Research Method

It comprises the procedures or steps of the research, e.g., from the methods of sampling to the data analysis, and presented in brief and concisely by numbering.


Data Analysis and Discussion

It presents the analysis of the related results, theories, and hypotheses (if any) based on the writer’s reasoning. Data analysis and discussion should be presented in brief but clear and it is not dominated by table presentation. The tables which are presented should not be the rough output but in the processed and brief summary. Tables and pictures are presented consistently in the center and the titles are above the tables, except the names of the figures, they should be typed under the Figures.


Conclusion, Implication, Suggestions, and Limitations

It is the closing of the article which reflects the essence and reasoning of the research by the writer. It is also logically based on the evidence taken from, and presented by the author in paragraphs. Implication, limitations, and suggestions are also presented in paragraphs without numbering.



Primary sources are preferably high valued while the secondary ones should not dominate the total references. Expect a minimum of 10 references primarily with a minimum of 80% to journal papers. The references must be up-to-date references (10 years back). The style of reference writing follows the APA 7th Style with Mendeley Reference Manager System.



Appendices consist of research instruments, supporting data, pictures, and others that support the articles and help readers understand the research articles.


Tables and Figures

Tables should be the processed ones which is included in the text without horizontal lines. When they are too big sizes they should be put in Appendices. The title names are typed above the tables. Figures should also be put in the text when the sizes are not too big and the title names are typed under the Figures.