Editorial Policies

Focus and Scope

An objective of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research.

The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas:

  • Applied Accounting Theory,
  • Tax Accounting,
  • Management Accounting,
  • Financial Accounting,
  • Sharia Accounting,
  • Accounting Information System,
  • Public Sector Accounting,
  • Sustainability Accounting, and
  • Other Accounting Science Disciplines,
The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research.

The primary criterion for publication in "Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

All manuscripts submitted to this journal must follow focus and scope, and author guidelines of this journal. The submitted manuscripts must address scientific merit or novelty appropriate to the focus and scope. All manuscripts must be free from plagiarism content. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using a Turnitin or other plagiarism software.

The manuscript submitted to this journal will be peer-reviewed at least 2 (two) or more expert reviewers. The reviewers give scientific valuable comments improving the contents of the manuscript. Submitted papers are evaluated by anonymous referees by Single Blind Peer Review for contribution, originality, relevance, and presentation. The Editor Board shall inform the results of the review as soon as possible, hopefully in 2 months.

The final decision of articles acceptance will be made by Editors according to the reviewer's comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering the sequence of accepted date and geographical distribution of authors as well as thematic issues.

Please notice that because of the great number of submissions that Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan has received during the last few months the duration of the review process can be up to 3 months. Plagiarism scanning will be conducted with the help of Google Scholar and an Anti-Plagiarism Software.


Publication Frequency

The Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Journal of Universitas Mercu Buana is regularly published 3 (three) times in 1 (one) year, ie in April, August and December. Every number published, Starting from the 12th volume of 2019, the Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Journal published 12 articles.


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...


Plagiarism Policy

By submitting your manuscript to the journal it is understood that this is an original manuscript and is unpublished work and is not under consideration elsewhere. Plagiarism, including duplicate publication of the author’s own work, in whole or in part without proper citation is not tolerated by the journal.

In order to ensure the quality and avoid similarity of the content, please check the article by submitting it in the following plagiarism checker or Turnitin Apps. We will only tolerate a similarity of the script by 20% to be published in our journal