Journal Amnesty

About the Journal

Amnesty: Jurnal Riset Perpajakan which has IssN-Print: 2714-6308 and on-line ISSN: 2714-6294 is a scientific periodical in the field of taxation by the Taxation Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Amnesty: The Journal of Tax Research is published twice a year, in May and November. Amnesty: Jurnal Riset Perpajakan also accepts articles and other forms of scientific writing from academics, practitioners and observers of taxation issues.

Article submissions are made using the Amnesty: Jurnal Riset Perpajakan template accompanied by supporting documents in the form of: a statement of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the Amnesty website: Amnesty: Jurnal Riset Perpajakan has been single-reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers. Please read and understand the author's guidelines thoroughly.

Authors who submit manuscripts to the editors of Amnesty: Jurnal Riset Perpajakan must comply with author guidelines. If the submitted manuscript does not comply with the guidelines or uses a different format, the manuscript will be rejected by the editorial team prior to review. The Editorial Team will only accept manuscripts that meet the specified format requirements. Amnesty: Jurnal Riset Perpajakan has been Nationally Accredited by the Ministry of Research, Technology, and Higher Education, Republic of Indonesia, Number: 0110/C3/DT.05.00/2026 (Sinta 3), valid until 2029.

Focus and Scope

The journal publishes high-quality research articles, reviews, and case studies in the field of taxation, with the aim of advancing knowledge, theory, and practice in tax policy and administration. The scope covers various topics, including tax policy and administration; income tax, value-added tax (VAT), and other types of taxes; local taxation and regional revenue management; international taxation and transfer pricing; tax compliance, avoidance, and evasion; taxation in the digital economy and e-commerce; tax incentives and their economic impact; tax dispute resolution and legal frameworks; behavioral aspects of taxpayers and tax morale; tax audits, investigations, and enforcement; fiscal decentralization and intergovernmental transfers; the role of taxation in economic growth and development; comparative studies of taxation systems across countries; taxation in Islamic finance and zakat integration; as well as environmental taxation and carbon tax policies.

Review Criteria

Reviewers are asked to evaluate manuscripts based on the following criteria: Relevance to the journal’s scope and focus, Originality and contribution to the field of management science, Soundness of methodology and data analysis, Clarity of presentation and structure, Validity of conclusions and implications and Proper citation and adherence to ethical research standards

INDEXING AND ABSTRACTING