About the Journal & Publisher

Indonesian Tax Justice Review is a peer-reviewed academic journal dedicated to advancing interdisciplinary scholarship on the intersection of taxation, law, economics, public policy, governance, and social justice. The journal provides a scholarly forum for theoretical, empirical, comparative, socio-legal, and policy-oriented research examining the role of taxation in shaping economic distribution, public institutions, social welfare, development, and the relationship between citizens and the state.

Taxation is not merely a mechanism for raising public revenue; it is also a fundamental instrument of economic governance, redistribution, social protection, and state-building. Tax systems determine how fiscal burdens and public resources are distributed across individuals, businesses, communities, and regions. Questions concerning who pays taxes, who benefits from public expenditure, how tax rules are designed and enforced, and how tax institutions are held accountable are therefore central to the study of justice.

Indonesian Tax Justice Review approaches taxation from this broader perspective and seeks to advance scholarship concerning fairness, equality, accountability, transparency, legitimacy, and efficiency in tax systems. The journal welcomes research examining both the normative foundations and practical consequences of taxation, including tax policy, tax administration, tax compliance, international taxation, corporate taxation, digital taxation, environmental taxation, and the distributional effects of fiscal systems.

Scholarly and Interdisciplinary Orientation

The journal welcomes contributions from tax law, legal studies, economics, public finance, political economy, public policy, political science, sociology, development studies, accounting, governance, human rights, and related disciplines.

Indonesian Tax Justice Review particularly encourages research that connects technical questions of taxation with broader theoretical and empirical debates concerning inequality, economic development, institutional quality, democratic governance, social protection, and public accountability.

The journal values scholarship that demonstrates clear theoretical positioning, methodological rigor, substantive engagement with international literature, and a meaningful contribution to academic knowledge. Both disciplinary and interdisciplinary contributions are welcomed where they engage substantively with questions of tax justice.

Taxation, Law, and Justice

A central concern of the journal is the relationship between tax systems and legal institutions. The journal welcomes research addressing tax legislation, tax administration, taxpayer rights, tax disputes, constitutional dimensions of taxation, legal certainty, due process, tax enforcement, and the rule of law.

Research may examine how legal frameworks balance the state's fiscal interests with the rights and legitimate expectations of taxpayers, businesses, and communities.

Taxation and Economic Inequality

The journal recognizes taxation as a major instrument affecting the distribution of income, wealth, and economic opportunities. It therefore encourages scholarship examining progressive and regressive taxation, wealth inequality, income distribution, tax expenditures, tax incentives, redistribution, and the relationship between taxation and social welfare.

Studies evaluating the distributional consequences of tax policies across socioeconomic groups, regions, sectors, and generations are particularly encouraged.

Tax Governance and Public Institutions

The journal examines the institutional and governance dimensions of taxation, including tax administration, institutional capacity, transparency, accountability, corruption, compliance, enforcement, taxpayer services, and public trust.

Research exploring the relationship between tax institutions and democratic governance is particularly relevant, including studies of fiscal legitimacy, citizen–state relations, tax morale, and public participation in fiscal policymaking.

International and Comparative Tax Justice

The journal welcomes research addressing international taxation and cross-border fiscal governance, including tax competition, tax avoidance, tax evasion, transfer pricing, base erosion and profit shifting, beneficial ownership, international tax cooperation, and taxation of multinational enterprises.

Comparative and cross-national research is particularly encouraged where it contributes to broader debates on global tax governance and the distribution of taxing rights between developed and developing economies.

Emerging Taxation and Digital Transformation

The journal encourages scholarship examining how technological and economic transformations challenge existing tax systems. Areas of interest include digital taxation, platform economies, cryptocurrency and virtual assets, artificial intelligence, automated tax administration, digital financial services, cross-border digital commerce, and data-driven tax enforcement.

Research should critically examine the implications of these developments for fairness, privacy, accountability, compliance, and the distribution of fiscal burdens.

Taxation, Environment, and Sustainable Development

The journal also welcomes research on the relationship between taxation and environmental sustainability, including carbon taxation, environmental taxes, green fiscal policy, energy taxation, resource taxation, and just transition.

Studies examining whether environmental fiscal instruments distribute costs and benefits equitably, particularly among vulnerable communities and developing economies, are encouraged.

Indonesian and Global South Perspective

While Indonesia constitutes an important geographical and intellectual context, Indonesian Tax Justice Review maintains an international orientation. The journal welcomes scholarship from Southeast Asia, Asia, the Global South, emerging economies, and comparative international contexts.

The journal seeks to connect Indonesian and Global South experiences with broader international debates on taxation, fiscal governance, development, inequality, and justice. Research that challenges conventional assumptions and contributes perspectives from underrepresented jurisdictions is particularly encouraged.

Academic Contribution

Through rigorous peer review and interdisciplinary scholarly exchange, Indonesian Tax Justice Review seeks to contribute to the development of international scholarship on taxation and justice. The journal aims to serve researchers, academics, tax professionals, legal practitioners, policymakers, public institutions, civil society organizations, and other stakeholders engaged with fiscal governance and public policy.

The journal is committed to academic integrity, editorial independence, methodological rigor, research ethics, transparency, and responsible scholarly communication. It seeks to promote research capable of informing both academic debates and evidence-based approaches to tax policy and institutional reform.

About Publisher

COLLEGIUM JUSTICIA INDONESIA (Registered by the Ministry of Law of the Republic of Indonesia, Number AHU-0051205.AH.01.01.TAHUN 2026) is an independent academic publisher and research-based think tank dedicated to the advancement of scholarly knowledge, critical inquiry, and evidence-informed public discourse. The institution operates at the intersection of law, human rights, social justice, democracy, public policy, governance, and social transformation, with a particular interest in contemporary issues affecting Indonesian society and the broader Southeast Asian context.

As an academic institution, COLLEGIUM JUSTICIA INDONESIA is committed to producing, curating, and disseminating rigorous scholarly knowledge through research, academic publishing, policy analysis, intellectual forums, education, and community engagement. Its activities are guided by the principles of academic integrity, methodological rigor, intellectual independence, transparency, inclusiveness, and respect for human dignity and fundamental rights.

As a think tank, COLLEGIUM JUSTICIA INDONESIA undertakes independent and interdisciplinary research to examine complex legal, political, social, and public policy issues. The institution seeks to generate evidence-based analysis, policy-oriented research, and critical perspectives that can contribute to informed decision-making and public debate. Its research agenda encompasses issues including democratic governance, constitutionalism, human rights, access to justice, legal reform, environmental sustainability, political and social movements, public institutions, civic participation, and the relationship between law and society.

The institution recognizes that contemporary public problems are multidimensional and therefore require approaches that transcend conventional disciplinary boundaries. Accordingly, COLLEGIUM JUSTICIA INDONESIA promotes interdisciplinary and transdisciplinary scholarship, bringing together perspectives from law, political science, communication, sociology, public policy, human rights studies, environmental studies, and related fields. This approach is intended to strengthen both the theoretical foundations and practical relevance of its research and publications.

Academic Publishing

As a scholarly publisher, COLLEGIUM JUSTICIA INDONESIA provides a platform for the dissemination of original and substantive academic contributions. Its publishing activities encompass scholarly journals, research publications, policy-oriented works, academic books, working papers, and other forms of knowledge production relevant to its institutional mission.

The publisher is committed to maintaining high standards of academic quality, editorial independence, research integrity, and publication ethics. Through its publications, COLLEGIUM JUSTICIA INDONESIA seeks to facilitate the exchange of ideas among researchers, academics, practitioners, policymakers, civil society organizations, and other knowledge communities.

Its publishing program particularly encourages scholarship that engages critically with emerging developments in law, democracy, human rights, political communication, governance, public policy, and social change. The institution seeks not merely to disseminate research findings but also to cultivate sustained scholarly dialogue and contribute to the development of knowledge-based perspectives on contemporary public affairs.

Research and Think Tank Activities

As a research-based think tank, COLLEGIUM JUSTICIA INDONESIA develops research agendas that respond to significant challenges in law, governance, democracy, human rights, and society. Its research is oriented toward both knowledge advancement and policy relevance, connecting academic inquiry with real-world institutional and societal challenges.

The institution aims to serve as an intellectual space where empirical evidence, theoretical perspectives, legal analysis, and policy considerations can be brought into constructive dialogue. Through research projects, policy briefs, academic discussions, seminars, public lectures, expert forums, and collaborative initiatives, COLLEGIUM JUSTICIA INDONESIA seeks to strengthen the connection between research, public discourse, and policy development.

The institution also recognizes the importance of independent research in strengthening democratic societies. Its think tank activities therefore seek to encourage critical examination of public institutions, legal frameworks, governance practices, and social policies while maintaining an academically grounded and evidence-based approach.

Division of PERHAKI

The institution's research and knowledge-development activities are further supported by the Division of People’s Empowerment, Rights, Human Advocacy, and Legal Knowledge Initiative (PERHAKI). PERHAKI serves as an interdisciplinary platform for research, legal knowledge development, human rights advocacy, public education, and community empowerment.

Through PERHAKI, COLLEGIUM JUSTICIA INDONESIA advances initiatives concerning human rights protection, access to justice, legal literacy, democratic participation, environmental sustainability, people's empowerment, and the development of inclusive legal and public policy frameworks. The division seeks to connect academic research with community realities and to facilitate the translation of scholarly knowledge into accessible and socially meaningful forms.

Knowledge for Justice and Public Policy

The overarching mission of COLLEGIUM JUSTICIA INDONESIA is to strengthen the role of knowledge in promoting justice, democratic governance, human rights, and sustainable social development. As both a publisher and think tank, the institution positions itself as a bridge between academic communities, policymakers, public institutions, civil society, and society at large.

Through the production and dissemination of rigorous research, COLLEGIUM JUSTICIA INDONESIA seeks to contribute to a culture of evidence-based reasoning, critical scholarship, and informed public deliberation. Its institutional orientation is founded on the understanding that high-quality research and accessible scholarly communication can play an important role in shaping more responsive institutions, strengthening democratic practices, expanding access to justice, and protecting fundamental rights.

COLLEGIUM JUSTICIA INDONESIA welcomes academic and institutional collaboration with universities, research institutions, scholars, policymakers, civil society organizations, legal professionals, international organizations, and other knowledge-based institutions. Through such collaboration, the institution aims to expand the production of knowledge and strengthen its contribution to national, regional, and international scholarly discourse.