Focus and Scope

PKM: Jurnal Pajak dan Keuangan Multiparadigma focuses on the publication of scholarly work related to taxation, finance, and accounting, both in theoretical and practical contexts—particularly within the Indonesian setting. The journal embraces interdisciplinary and multiparadigm approaches that enhance the understanding and implementation of tax and financial systems.

The main focus and scope of the journal include the following areas:

1. Taxation Studies
   Covers national and regional taxation policies, tax compliance behavior, tax administration, tax justice, digital taxation, and the impact of tax incentives on businesses and society. It also includes analyses of Indonesia’s tax law developments and comparative tax systems.
2. Financial Accounting and Reporting
   Encompasses research on financial statement preparation, IFRS implementation, fair value measurement, financial reporting quality, earnings management, and transparency in both private and public sector entities.
3. Cost and Management Accounting
   Includes studies on budgeting, performance measurement, cost control, strategic management accounting, and decision-making processes within organizations, especially in the Indonesian business environment.
4. Auditing and Assurance
   Focuses on internal and external audit practices, audit quality, risk-based audits, forensic audits, public sector audits, and the impact of regulation and technology on auditing.
5. Accounting Information Systems
   Covers the design, implementation, and evaluation of accounting information systems, including e-reporting, cloud accounting, ERP integration, and cybersecurity in financial and tax reporting.
6. Corporate Governance and Ethics
   Research on the relationship between accounting practices and corporate governance structures, addressing issues such as ethics, transparency, board accountability, and sustainability reporting.
7. Public Sector and Environmental Accounting
   Includes studies in government accounting, fiscal decentralization, budgeting practices, green accounting, carbon reporting, and the role of environmental disclosures in promoting sustainability.
8. Interdisciplinary Tax and Accounting Research
   Encourages research that integrates taxation and accounting with fields such as economics, sociology, public policy, environmental studies, and law to address complex real-world problems and regulatory challenges.