Focus and Scope

Amnesty: Jurnal Riset Perpajakan Amnesty is a peer-reviewed scholarly journal that publishes original research articles, reviews, and other scientific contributions in the field of taxation. The journal covers a wide range of themes, including but not limited to:

  • Income Tax

  • Value Added Tax (VAT) and Sales Tax on Luxury Goods

  • General Provisions and Tax Procedures (KUP)

  • Stamp Duty

  • Tax Collection through Distress Warrants

  • Tax Disputes and Tax Court

  • Tax Accounting

  • Tax Planning

  • Tax Audit, Special Audit, and Tax Investigation

  • International Taxation

  • Land and Building Tax (PBB), Duty on the Acquisition of Land and Building Rights (BPHTB), and Other Regional Taxes

  • Other State Revenue-Related Tax Issues

The journal aims to provide a platform for academics, researchers, practitioners, and policymakers to exchange knowledge, disseminate findings, and advance discussions in taxation studies at both national and international levels.