Author Guidelines

Authors who wish to submit manuscripts to Amnesty: Jurnal Riset Perpajakan must carefully follow the guidelines below. Manuscripts that do not comply will be returned prior to review.

1. Types of Articles

The journal accepts the following:

  • Original research articles

  • Conceptual papers

  • Case studies

  • Literature reviews

All must be relevant to the focus and scope of Amnesty: Jurnal Riset Perpajakan.

2. Language and Originality

  • Manuscripts must be written in English using clear, academic language.

  • Only original and unpublished works are accepted. Submissions must not be under consideration elsewhere.

  • Authors are fully responsible for ensuring their work is free from plagiarism.

3. Manuscript Format

  • Length: 8–20 pages.

  • Paper size: A4, margins 2.5 cm on all sides.

  • Font: Times New Roman, 11 pt, 1.15 spacing.

  • File format: Microsoft Word (.doc/.docx).

  • Authors must use the official template available on the journal website.

4. Structure of Manuscript

a. Title

  • Written in English, Times New Roman 16 pt bold.

  • Concise, informative, specific (8–16 words).

  • Must include main variables and, if relevant, context (location, sample, or field).

  • Avoid abbreviations, jargon, and phrases such as “A Study on…”.

b. Author(s) and Affiliation

  • Full names without abbreviation (Times New Roman 8 pt bold).

  • Affiliation: Faculty, University (Times New Roman 8 pt normal).

  • Email: must use institutional format (e.g., @abc.ac.id) (Times New Roman 8 pt italic).

c. Abstract and Keywords

  • Abstract: 150–250 words, one paragraph, Cambria 10 pt italic, single-spaced.

  • Content: background, objective, method, results, conclusion, implications.

  • Avoid citations, abbreviations, and repetition of title words.

  • Keywords: 3–5 words/phrases, separated by commas.

d. Main Sections

Introduction (600–900 words, 15–20%)

  • Global & local background, literature gap, problem statement, objectives.

  • Theoretical and practical contributions.

  • Font: Cambria 11 pt.

Literature Review / Theoretical Framework (900–1200 words, 20–25%)

  • Relevant theories, empirical evidence, hypothesis development (if quantitative).

  • Prioritize recent sources (last 5 years, Scopus/ISI preferred).

  • Examples: Agency Theory (Jensen & Meckling, 1976), Signal Theory (Suniari & Suaryana, 2017).

  • Font: Cambria 11 pt.

Research Methods (≈ 900 words, 15%)

  • Research design, population and sample, data collection, variables, and analysis.

  • Quantitative research: validity test, reliability (Cronbach’s Alpha), multicollinearity, normality.

  • Qualitative research: credibility, dependability, transferability, confirmability.

  • Mention ethical approval if involving humans/animals.

  • Font: Cambria 11 pt.

Results and Discussion (≈ 1800 words, 40%)

  • Results (Cambria 11 pt bold): descriptive statistics, findings with tables/figures, no interpretation.

  • Discussion (Cambria 11 pt bold): interpretation, comparison with prior studies, contributions, implications, limitations.

Closing (5–10%)

  • Conclusion: concise summary of findings, theoretical and practical implications.

  • Suggestions: recommendations for future research, policymakers, and practitioners.

References

  • Must follow APA 7th Edition.

  • At least 80% must be from peer-reviewed journals (Scopus/ISI preferred), last 10 years.

  • Authors must use reference management software (Mendeley, Zotero, EndNote).

  • Example:

    • Book: Bardach, E. (2024). Practical Guide for Policy Analysis: Eightfold Path toward Problem Solving. CQ Press.

    • Journal: Fatmawati. (2025). Relationship among stakeholders for solid waste management in Makassar. IOSR-JHSS, 21(5), 18–23.

5. Tables and Figures

  • Must be placed near the related text.

  • Tables: numbered sequentially, titles above.

  • Figures: numbered sequentially, titles below.

6. Submission Process

  • Submissions are made exclusively via the Online Submission System (OJS).

  • Authors must upload manuscripts using the journal’s official template.

7. Publication Fee

  • No submission fee.

  • Article Processing Charges (APC), if applicable, will be announced on the journal website.

8. Copyright and License

All published articles in Amnesty: Jurnal Riset Perpajakan are Open Access under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

Manuscript Writing Checklist

☑ Title: concise, 8–16 words, reflects variables/context, no jargon.
☑ Abstract: 150–250 words, single paragraph, includes background, objective, method, results, conclusion.
☑ Keywords: 3–5 words/phrases.
☑ Introduction: 600–900 words, background, gap, problem, objectives, contributions.
☑ Literature Review: 900–1200 words, theories, prior studies, hypothesis (if any), recent Scopus/ISI references.
☑ Methodology: design, population, sample, instruments, analysis, ethics.
☑ Results: descriptive stats, findings with tables/figures, no interpretation.
☑ Discussion: interpretation, comparison, contributions, implications, limitations.
☑ Conclusion: summary, implications, recommendations.
☑ References: APA 7th, ≥80% journals (Scopus/ISI preferred, last 10 years).