Focus and Scope

Indonesian Tax Justice Review publishes original and rigorous scholarship examining the intersection of taxation, law, economics, public policy, governance, and justice. The journal welcomes theoretical, empirical, comparative, socio-legal, interdisciplinary, and policy-oriented research that contributes to a deeper understanding of tax systems and their implications for economic distribution, social welfare, institutional accountability, and sustainable development.

The journal particularly welcomes research relevant to Indonesia, Southeast Asia, Asia, the Global South, emerging economies, and comparative international contexts, while maintaining a broad international scholarly orientation.

1. Tax Law and Legal Institutions

  • Tax law and legal theory
  • Tax legislation and regulatory frameworks
  • Taxpayer rights and obligations
  • Tax administration and legal accountability
  • Tax enforcement and due process
  • Legal certainty in taxation
  • Tax disputes and dispute resolution
  • Constitutional dimensions of taxation
  • Judicial review of tax policies
  • Rule of law and taxation

2. Tax Justice and Economic Inequality

  • Taxation and income inequality
  • Wealth taxation and wealth distribution
  • Progressive and regressive taxation
  • Redistribution and fiscal justice
  • Tax burdens across socioeconomic groups
  • Tax expenditures and distributional effects
  • Tax incentives and economic inequality
  • Intergenerational fiscal justice
  • Regional and spatial fiscal inequality
  • Taxation and social mobility

3. Public Finance and Fiscal Policy

  • Public finance and taxation
  • Fiscal policy and redistribution
  • Tax revenue and public expenditure
  • Fiscal sustainability
  • Tax policy design
  • Tax reform and institutional development
  • Fiscal decentralization
  • Intergovernmental taxation
  • Local taxation and regional development
  • Evidence-based fiscal policymaking

4. Tax Administration and Governance

  • Tax administration
  • Institutional capacity and effectiveness
  • Tax compliance and enforcement
  • Tax morale and taxpayer behavior
  • Taxpayer services
  • Transparency and accountability
  • Tax administration reform
  • Corruption and tax governance
  • Digitalization of tax administration
  • Public trust and fiscal legitimacy

5. Corporate Taxation and Business

  • Corporate income taxation
  • Business taxation and investment
  • Tax incentives and subsidies
  • Corporate tax avoidance
  • Corporate tax compliance
  • Transfer pricing
  • Tax planning and tax governance
  • Corporate accountability
  • Taxation and business regulation
  • Small and medium enterprise taxation

6. International Taxation and Global Tax Justice

  • International tax law
  • Cross-border taxation
  • Tax competition
  • Tax avoidance and tax evasion
  • Base erosion and profit shifting
  • Transfer pricing
  • Multinational enterprise taxation
  • Beneficial ownership and transparency
  • International tax cooperation
  • Allocation of taxing rights
  • Global minimum taxation
  • Tax treaties and international fiscal relations

7. Taxation and Developing Economies

  • Taxation and development
  • Domestic resource mobilization
  • Tax capacity in developing economies
  • Informal economies and taxation
  • Taxation and poverty reduction
  • Fiscal institutions in emerging economies
  • Tax reform in the Global South
  • Development finance and taxation
  • External dependence and fiscal sovereignty
  • Taxation and structural transformation

8. Digital Economy and Emerging Taxation

  • Digital services taxation
  • Platform economy and taxation
  • E-commerce taxation
  • Cryptocurrency and virtual-asset taxation
  • Artificial intelligence and taxation
  • Automated tax administration
  • Digital financial services and taxation
  • Cross-border digital transactions
  • Data-driven tax enforcement
  • Technology and taxpayer rights

9. Environmental and Climate Taxation

  • Environmental taxation
  • Carbon taxation
  • Green fiscal policy
  • Energy taxation
  • Natural-resource taxation
  • Resource rent and fiscal regimes
  • Climate policy and taxation
  • Environmental tax reform
  • Taxation and sustainable development
  • Just transition and fiscal justice

10. Taxation, Human Rights, and Social Justice

  • Taxation and human rights
  • Fiscal policy and social rights
  • Taxation and the right to social protection
  • Equality and non-discrimination in taxation
  • Taxation and access to public services
  • Fiscal burdens on vulnerable populations
  • Gender and taxation
  • Children's rights and fiscal policy
  • Disability and taxation
  • Human rights-based approaches to fiscal policy

11. Political Economy of Taxation

  • Political economy of tax reform
  • State–society relations and taxation
  • Taxation and democratic governance
  • Fiscal legitimacy
  • Political institutions and tax policy
  • Interest groups and tax policymaking
  • Tax lobbying and political influence
  • Citizen participation in fiscal policy
  • Tax morale and social contract
  • Fiscal sociology

12. Tax Compliance, Enforcement, and Integrity

  • Tax compliance behavior
  • Tax evasion and avoidance
  • Tax enforcement
  • Voluntary compliance
  • Behavioral approaches to taxation
  • Tax fraud and fiscal integrity
  • Anti-corruption and taxation
  • Whistleblowing and tax enforcement
  • Risk-based tax administration
  • Compliance management

13. Taxation and Social Protection

  • Taxation and welfare systems
  • Fiscal redistribution
  • Social protection financing
  • Tax-benefit systems
  • Universal social protection
  • Healthcare and education financing
  • Poverty reduction and fiscal policy
  • Social expenditure and taxation
  • Inclusive fiscal systems
  • Fiscal responses to economic crises

14. Indonesian Tax Justice

The journal particularly encourages research examining taxation and fiscal justice in Indonesia, including:

  • Indonesian tax law and tax reform
  • Indonesian tax administration
  • Taxpayer rights in Indonesia
  • Tax compliance and tax morale
  • Regional and local taxation
  • Fiscal decentralization and regional inequality
  • Tax incentives and investment policy
  • Corporate taxation in Indonesia
  • Natural-resource taxation
  • Digital taxation in Indonesia
  • Taxation and social protection
  • Indonesian tax policy in comparative perspective

15. Southeast Asian and Comparative Tax Systems

The journal welcomes comparative research examining tax systems and fiscal governance across ASEAN and Southeast Asia, including:

  • Comparative tax law
  • Comparative tax administration
  • Tax competition in ASEAN
  • Regional fiscal integration
  • Cross-border taxation
  • Investment and tax incentives
  • Taxation and inequality in Southeast Asia
  • Comparative tax reform
  • Regional approaches to digital taxation
  • Fiscal governance in emerging economies

Methodological Scope

Indonesian Tax Justice Review welcomes diverse methodological approaches appropriate to the research question, including:

  • Doctrinal and normative legal research
  • Comparative legal research
  • Socio-legal research
  • Empirical legal studies
  • Econometric and quantitative analysis
  • Qualitative research
  • Mixed-methods research
  • Public finance and fiscal analysis
  • Political economy analysis
  • Institutional and governance analysis
  • Policy analysis and evaluation
  • Historical and archival research
  • Survey and behavioral research
  • Case studies and comparative case studies
  • Systematic and critical literature reviews
  • Computational and data-driven approaches

The journal emphasizes methodological transparency, analytical rigor, appropriate research design, ethical research practices, and clear articulation of scholarly contribution.

Types of Contributions

The journal considers:

  • Original research articles
  • Theoretical and conceptual articles
  • Empirical research articles
  • Comparative studies
  • Socio-legal studies
  • Systematic and critical literature reviews
  • Policy-oriented research articles
  • Methodological contributions
  • Scholarly review essays

All manuscripts must demonstrate originality, academic rigor, meaningful engagement with relevant scholarship, and a clear contribution to international academic discourse.

Out of Scope

The journal generally does not consider manuscripts that:

  • focus exclusively on technical tax calculations without a substantive research question or broader scholarly contribution;
  • provide purely descriptive summaries of tax regulations without analytical, comparative, or theoretical value;
  • focus exclusively on accounting or bookkeeping practices without meaningful relevance to taxation, fiscal governance, or justice;
  • primarily address corporate financial management without substantive engagement with tax policy or tax institutions;
  • present political or ideological advocacy without rigorous academic analysis; or
  • lack meaningful engagement with relevant national and international scholarly literature.

The journal retains the discretion to determine whether a manuscript demonstrates sufficient alignment with its academic mission, focus and scope, methodological standards, and expected scholarly contribution.