About the Journal

Indonesian Tax Justice Review (e-ISSN: XXXX-XXXX) is published by COLLEGIUM JUSTICIA INDONESIA, issued four times a year in February, May, August, and November, and was first published in 2024. It is a double anonymous peer-reviewed academic journal focusing on the relationship between tax law, public policy, and social justice in Indonesia. The journal publishes scholarly works examining taxation, tax policy, tax administration, taxpayer rights, tax fairness, transparency, accountability, public finance, and the role of taxation in reducing inequality and supporting social welfare. It also welcomes studies on tax avoidance and evasion, international tax justice, digital economy taxation, tax reform, and legal and policy developments in the taxation sector.

The journal encourages interdisciplinary research from law, economics, political science, public policy, and related fields. It publishes original research articles, review articles, case studies, policy analyses, and other scholarly works relevant to its scope. The journal applies an Open Access Policy, providing free and immediate access to published articles. Copyright is retained by the authors, and articles are published under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.

Current Issue

Vol. 3 No. 3 (2026): August, 2026
					View Vol. 3 No. 3 (2026): August, 2026

ISSN:  XXXX-XXXX (Online)
First Publication: 2024 
Publisher: COLLEGIUM JUSTICIA INDONESIA
Primary Field: Law, Economics (Tax Policy), Social Sciences, Political Sciences
Citation Analysis: Crossref, Google Scholar, GARUDA, Scopus Citedness
Author Diversity: -
Frequency: Quarterly (February, May, August, November)
DOI Prefix: 10.65815
Indexing: On Process

Published: 2026-08-14

Articles

  • Gender and Tax Justice in Indonesia: Assessing the Impact of Tax Policies on Women-Owned Micro and Small Enterprises

    Ahmad Arvi Taher (Author)
    197-214
    DOI: https://doi.org/10.65815/x720fh24
  • Tourism Tax Justice in Bali: Assessing the Distribution of Tourism-Related Fiscal Burdens and Benefits

    Anak Agung Putri Diah (Author)
    215-236
    DOI: https://doi.org/10.65815/b69qc611
  • Property Tax Justice in Coastal Tourism Areas: The Impact of Rising Land Values on Local Residents in Bali

    Muhammad Ihsan Tobing (Author)
    237-256
    DOI: https://doi.org/10.65815/cwc6m041
  • Who Pays for Environmental Damage? Tax Justice and Environmental Restoration Obligations in Indonesia's Mining Sector

    Sultan Alvaro (Author)
    257-274
    DOI: https://doi.org/10.65815/rngfxb40
  • Access to Tax Justice in Indonesia: Procedural Inequality in Tax Dispute Resolution between Individual Taxpayers and Large Corporations

    La Ode Muhammad Bahri (Author)
    275-290
    DOI: https://doi.org/10.65815/rxac7q97
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