Author Guidelines

1. Author Guidelines

Reporting Standards

Authors must present an accurate account of the work performed as well as an objective and significant discussion of its results. Underlying data should be represented accurately in the manuscript. The article should contain sufficient detail and references to allow others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Data Access and Retention

Authors may be asked to provide the raw data related to the manuscript for editorial review, and should be prepared to provide public access to such data whenever possible (in accordance with the ALPSP-STM Statement on Data and Databases). Authors must also be prepared to retain such data for a reasonable period after publication.

Originality and Plagiarism

Authors must ensure that their submitted work is entirely original. If authors use the work or words of others, proper citation and acknowledgment must be provided. Plagiarism in all forms is unethical and unacceptable.

Multiple, Redundant, and Concurrent Publication

Authors must not submit the same manuscript to more than one journal simultaneously. Submitting the same research to more than one journal at the same time constitutes unethical publishing behavior and is unacceptable. Manuscripts containing essentially the same research should not be published in more than one journal.

Acknowledgment of Sources

Proper acknowledgment of the work of others is mandatory. Authors must cite all publications that have been influential in determining the nature of the reported work.

Authorship of the Manuscript

Authorship should be limited to individuals who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All individuals who have contributed significantly must be listed as authors. Contributors who participated in certain substantive aspects of the research or writing process should be acknowledged. The corresponding author must ensure that all co-authors have reviewed and approved the final version of the manuscript and have agreed to its submission for publication.

Disclosure and Conflicts of Interest

All authors must disclose any financial or substantive conflicts of interest that might influence the results or interpretation of the manuscript. All sources of financial support for the research must be disclosed.

Fundamental Errors in Published Works

When an author discovers a significant error or inaccuracy in their published work, it is the author’s responsibility to promptly notify the journal editor or publisher and cooperate to correct or retract the article.

WRITING GUIDELINES

JAPP: Jurnal Akuntansi Perpajakan dan Portofolio

Authors submitting manuscripts to JAPP must adhere to the following requirements:

1. Manuscripts may be written in Indonesian or English and must be submitted online through the JAPP website. No submission fees are charged. Authors must log in prior to submission.

2. Manuscripts must contain at least 2,000 words and not exceed 15 pages, including figures and tables, without appendices. Files must be in Microsoft Office (.doc/.docx) or Open Office (.odt) format. Paper size: A4 (21 cm × 29.7 cm), with margins: left/top 3 cm, right/bottom 2 cm.

3. The title, abstract, and keywords must be written in both Indonesian and English.

4. Titles should be no more than 15 words, written in title case, small caps, centered, bold, Times New Roman (TNR) 16 pt, single-spaced.

5. Abstracts must not contain figures or tables, must be justified, TNR 11 pt, single-spaced, and limited to 250 words.

6. Keywords must consist of 3–5 words/phrases, separated by commas, justified, TNR 11 pt, single-spaced.

Manuscript Body

• The main text must be written in two columns with 1 cm spacing, justified, TNR 11 pt, with a first-line indent of 5 mm, single-spaced.

• The manuscript consists of:

  • Introduction: background, literature review, novelty, problem statement, research objectives, expected outcomes, and scientific contribution.

  • Research Method: data, population and sampling procedures, analytical tools, and (if applicable) Fishbone Diagram.

  • Results and Discussion: findings based on field data collected through questionnaires, surveys, documents, interviews, observations, or other techniques.

  • Conclusion: summary of findings, implications, recommendations for future research.

  • References: alphabetically arranged, TNR 12 pt, single-spaced, with 6 pt spacing after each entry, following APA Style.

Headings

• Heading 1: title case, small caps, left-aligned, bold, TNR 14 pt, single-spaced, Roman numeral numbering.

• Heading 2: title case, left-aligned, bold, TNR 11 pt, single-spaced, capital letter numbering.

• Heading 3: title case, left-aligned, italic, TNR 11 pt, single-spaced, Arabic numbering with closing parenthesis.

• Heading 4 is not allowed.

Figures and Tables

• Must be in black and white, or if in color, must remain readable when printed in monochrome.

• Must be clear and proportionate to the page layout.

• Titles and captions must be numbered, TNR 9 pt, single-spaced.

• To facilitate layout processing, include images/tables in separate files (.tif/.jpg/.jpeg).

Mathematical Equations

• Must be clearly written, properly numbered, and accompanied by necessary explanations.

Additional Formatting Rules

• No page numbers, headers, or footers.

• All hyperlinks and section bookmarks will be removed. Email addresses or URLs must be typed in full.

• Citations and references must use Mendeley, Zotero, or EndNote.

• References: minimum 15 sources; at least 80% must be primary sources; references must be from the last 10 years.

• Detailed manuscript templates can be downloaded from the provided template file.

• The editorial board reserves the right to reject manuscripts based on reviewer recommendations and may make necessary language or formatting adjustments without altering the substance. Substantive edits will be consulted with the authors.

2. Manuscript Preparation and Journal Style

Authors must complete the following declarations upon submission:

1. Ethics Statement – confirming that the manuscript has not been published or is not under review elsewhere.

2. Copyright Statement – confirming that copyright is transferred to the journal and that the manuscript adheres to the journal’s formatting requirements.

3. Authorship Agreement – confirming that all authors approve the author order and content of the manuscript.

These agreements must be uploaded under the supplementary files section during submission, and authors must check all required confirmation boxes to acknowledge compliance. The Article Writing Template can be downloaded from the Writing Format page.