Global Journal of Taxation and Fiscal Policy

Global Journal of Taxation and Fiscal Policy https://journal.uimandiri.ac.id/index.php/gjtfp <table width="100%" bgcolor="#ffffff"> <tbody> <tr valign="top"> <td width="20%">Journal title</td> <td width="80%">Global Journal of Taxation and Fiscal Policy</td> </tr> <tr valign="top"> <td width="20%">Initials</td> <td width="80%">GJTFP</td> </tr> <tr valign="top"> <td width="20%">Frequency</td> <td width="80%">2 issues per year | January and July</td> </tr> <tr valign="top"> <td width="20%">DOI</td> <td width="80%"><img src="http://172.10.15.33/public/site/images/dyoyo/CROSREFF_Kecil2.png" alt="" />Prefix <a href="https://doi.org/10.58290/gjtfp.v1i1">10.58290</a></td> </tr> <tr valign="top"> <td width="20%">ISSN</td> <td width="80%"><a href="https://portal.issn.org/resource/ISSN/3089-9621" target="_blank" rel="noopener">3089-9621</a> (online)</td> </tr> <tr valign="top"> <td width="20%">Editor-in-chief</td> <td width="80%"><a href="https://scholar.google.com/citations?user=hxo3MUEAAAAJ&hl=id">Chairian Tomy, S.E., M.Ak.</a></td> </tr> <tr valign="top"> <td width="20%">Publisher</td> <td width="80%">Universitas Indonesia Mandiri</td> </tr> <tr valign="top"> <td width="20%">Citation Analysis</td> <td width="80%"><a href="https://scholar.google.com/citations?user=54kEygsAAAAJ&gmla=id" target="_blank" rel="noopener">Google Scholar</a>, Crossref/DOI, <a href="https://garuda.kemdikbud.go.id/journal/view/41991">Garuda</a></td> </tr> </tbody> </table> The Global Journal of Taxation and Fiscal Policy is a peer-reviewed journal published by Universitas Indonesia Mandiri since 2025. It provides an academic and practical platform for scholars, policymakers, and practitioners to explore and analyze significant issues in taxation, fiscal policy, and economic governance from both theoretical and applied perspectives. The journal focuses on topics such as: Taxation Studies, Fiscal Policy and Administration, Economic Policy and Public Finance, Tax Law and Compliance, International Taxation and Cross-Border Transactions, Sustainable Taxation Practices, Tax Incentives and Economic Growth, Revenue Mobilization and Tax Reform, Fiscal Decentralization and Regional Finance, Public Budgeting and Expenditure Management, Economic Inequality and Tax Policy, Digital Economy Taxation Tax Policy in Emerging Economies Committed to fostering interdisciplinary research, the journal encourages innovative approaches and frameworks that address modern challenges in fiscal systems and economic policy, promoting equitable and sustainable development. As an open-access journal, Global Journal of Taxation and Fiscal Policy ensures free access to all published articles, enabling the broad dissemination of knowledge to a global audience. It adheres to a rigorous peer-review process, ensuring the highest standards of academic quality and integrity. As a member of Crossref, each article is assigned a unique DOI, guaranteeing long-term accessibility and enhancing citation potential. <a href="https://portal.issn.org/resource/ISSN/3089-9621" target="_blank" rel="noopener"><img src="https://journal.uimandiri.ac.id/public/site/images/admin/dok-sk-2025-04-barcode-3089962100.png" alt="" width="206" height="90" /></a> Universitas Indonesia Mandiri en-US Global Journal of Taxation and Fiscal Policy 3089-9621 All articles published in the Global Journal of Taxation and Fiscal Policy are licensed under the Creative Commons Attribution-ShareAlike License (CC BY-SA). This license allows others to share, adapt, and build upon the work, even for commercial purposes, as long as they credit the original creation and license their new creations under the identical terms. By submitting and publishing with the Global Journal of Taxation and Fiscal Policy, authors agree to the following terms: Ownership and Copyright Authors retain copyright and grant the journal the right to first publication. The work will be simultaneously licensed under the Creative Commons Attribution-ShareAlike License (CC BY-SA), ensuring continued free and open access to the research. Attribution Requirements When reusing or redistributing the published material, proper attribution must include: <ol> <li>Citation of the original article.</li> <li>Mention of the journal name and publication date.</li> <li>A link to the published work and the license details.</li> </ol> ShareAlike Terms Any derivative works based on the original must be distributed under the same license (CC BY-SA). Open Access The Global Journal of Taxation and Fiscal Policy is dedicated to open access, providing free and unrestricted access to all published articles without subscription fees or other access barriers. Author Warranties By submitting the manuscript, authors warrant that: <ol> <li>The work is original and has not been published elsewhere.</li> <li>All co-authors consent to publication.</li> <li>The work does not infringe on any copyright, trademark, or proprietary rights.</li> </ol> No Additional Restrictions Authors and readers are not permitted to impose legal terms or technological measures that legally restrict others from doing anything the license permits.