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, 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
  • 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.

```

Current Issue

Vol. 7 No. 2 (2026): April 2026
Published: 2026-03-31

Articles

  • Revisiting Corporate Governance in Emerging Economies: The Role of Board Size and Independence in Indonesian Banks

    Samsul Bahari, Suriadi, Wa Ode Alzarliani, La Ode Sumail
    1-8
  • Determinants of Forensic Accounting Usage Intention Among Internal Auditors in Indonesian Mining Firms

    Sylvia Fitriani, Gatot Soepriyanto
    1-9
  • Transfer Pricing in Cable Industry: Comparative Arm’s Length Profitability Using Tnmm Between Indonesian and Foreign Company

    Andri Marfiana, Endah Sitarasmi, Sakti Prabowo, Sandika Ilham Muhammad
    1-7
  • Comparative Analysis of Inherent Risk, Risk Management Quality and Risk Across Eight Risk Types at PT Bank Maluku Malut

    Alend Talla, Zahra, Sari Tamayani Tjio
    1-7
  • Gender Innovation as Strategic Dynamic Capability Integrating Intellectual Capital, Cost Management, and FinTech for MSME Sustainability

    Etty Harya Ningsi, Putri Wahyuni
    1-10
  • Strengthening Family Welfare through the Empowerment of Women-Owned MSMEs in Aceh Besar Regency

    Rahmah Yulianti, Abubakar, Bukhari Usman, Hafidh Maksum, Anwar, Filia Hanum
    1-10
  • The Influence of Financial Technology Management on Financial Performance: The Moderating Role of Digital Literacy

    Reni Nurlaela
    1-7
  • The Effect of External Audit Quality, Auditor Reputation, and Auditor Rotation on the Financial Performance of Conventional Banks in Indonesia

    Ni Nyoman Nikunja Vasini, Dewi Susilowati
    1-13
  • Intermediation Efficiency and Bank Profitability: Evidence from Foreign Exchange Private Banks

    Aulia Mawarni, Mardiyani
    1-9
  • Accounting Control and Organizational Performance: An Investigation of Achievement Motivation in Higher Education Institutions

    Karlina Ghazalah Rahman, Anita Achmad Payu
    1-7
  • Agency Conflict and Debt Maturity: The Role of Accrual Quality, Earnings Smoothing, and CEO Educational Background Diversity

    Eka Rosalina
    1-10
  • Moderation of Foreign Ownership on the Relationship between Determinants and the Principle of Prudence in the Banking Sector

    Vinola Herawaty, Indra Widiarto, Florus Daeli
    1-12
  • An Analysis of the Effects of Capital Expenditure, Institutional Ownership, and Company Growth on Carbon Emission Disclosure

    Fitria Inka Virtagani
    1-9
View All Issues

Journal Indexed or Abstracting and Citations Analysis