Focus and Scope

Akuntansi dan Ekonomi Pajak: Perspektif Global is a scientific journal that publishes empirical research, theoretical studies, and conceptual analyses in the fields of accounting, economics, and taxation. The journal aims to serve as an academic forum for researchers, faculty members, students, and practitioners to develop and disseminate knowledge that supports transparency, accountability, and sustainable fiscal policies in the modern economy.

1Scope of Accounting

The field of accounting includes, but is not limited to:

  • Financial, management, and public sector accounting

  • Auditing, governance, and professional ethics

  • Accounting information systems and digital financial reporting

  • Cost accounting and management control

  • Financial statement analysis and business decision-making

  • Sharia accounting and sustainability

  • Tax accounting and fiscal reporting

2 Scope of Tax Economics

Topics in the field of tax economics include:

  • Tax policy and administration

  • Fiscal economics and sustainable development

  • The impact of taxes on economic activity and investment

  • Digital taxes and global economic transformation

  • Taxpayer compliance and strategies for optimizing government revenue

  • Analysis of fiscal policy and economic efficiency

  • Reform of the national tax system