Submissions

Author Guidelines

Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan welcomes original research articles and critical literature reviews in accounting, taxation, and related fields. Submissions may address auditing, accounting information systems, management and cost accounting, public sector accounting, corporate governance, sustainability accounting, and professional ethics. Each manuscript should explain its contribution to scholarship, professional practice, or public policy.

Write the manuscript in clear academic English and proofread it before submission. Prepare the manuscript using the Profita English Manuscript Template. See the Manuscript Type policy for requirements specific to each article category.

Manuscript Requirement

Leave the article history, DOI, volume, issue, and publication page numbers for the editorial office to complete.

Manuscript Structure

Introduction. Define the research problem, establish its relevance, identify the gap in existing scholarship, and state the research objective or question. Explain the contribution the article makes to the field.

Literature Review. Synthesize relevant theoretical and empirical studies. Use the literature to justify the conceptual framework and develop hypotheses, propositions, or analytical questions where appropriate.

Method. Describe the research design, data sources, study period or setting, selection of the sample or participants, and analytical procedures. Explain how key variables were measured or how qualitative evidence was interpreted and validated, as applicable. For literature reviews, justify the review approach and explain how sources were identified, selected, and synthesized. For systematic and scoping reviews, report the search sources, search terms, eligibility criteria, and screening procedures in enough detail for readers to assess the review.

Results and Discussion. Present the evidence in the order of the research questions or themes. Explain what the findings mean, how they relate to prior studies, and what implications the evidence supports. Literature reviews should identify patterns, inconsistencies, and gaps across studies and assess the strength of the available evidence.

Conclusion. Answer the research questions and summarize the contribution supported by the findings. State the study’s principal limitations and identify implications or directions for further research where appropriate.

Acknowledgments and declarations. Where applicable, identify funding sources, acknowledge contributors, disclose competing interests, report on using AI generative tools, and report ethics approval, informed consent, and safeguards for confidential data.

References. List every source cited in the manuscript and check that each entry has a corresponding in-text citation.

Tables, Figures, and Equations

• Number tables and figures separately in the order they are first cited. Place each near its first mention in the text, with a descriptive title above and the source or explanatory notes below. Use 12 pt bold Times New Roman for titles and 11 pt for source notes.
• Prepare tables as editable text. Use horizontal rules where needed, omit vertical rules, and define abbreviations, units, and statistical symbols in the notes.
• Use legible figures and label axes, units, and legends where applicable. Credit reproduced or adapted material and obtain permission when required.
• Use an editable equation tool. Define symbols at first use and number equations consecutively when the text refers to them. Align equation numbers at the right margin.

Citations and References

Use APA Style for author–date citations and the reference list. Use a reference manager such as Zotero, Mendeley, or EndNote, and check the generated entries against the original sources.

• Prioritize primary research published within the previous five years. Cite earlier works where they establish foundational theory or provide relevant evidence.
• For direct quotations, give the author, year, and page number or another locator.
• Arrange references alphabetically by the first author’s surname. Use 12 pt Times New Roman, single spacing, and the hanging indent in the template.
• Include the DOI as an https://doi.org/ link when available. Provide a stable URL where appropriate for sources without a DOI.

Journal article format
Author, A. A., & Author, B. B. (Year). Title of the article. Journal Title, volume(issue), page range. DOI URL

Book format
Author, A. A. (Year). Title of the book (Edition, if applicable). Publisher.

Guidelines for Submission and Peer Review

1. Check originality and authorship. Submit original work that is free from plagiarism, fabricated or falsified data, and duplicate publication. Confirm that all listed authors approve the submission and that the manuscript is submitted exclusively to Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan during consideration. Disclose related publications and overlapping material in the comments to the editor.
2. Prepare the manuscript for blind review. Remove author names, affiliations, contact details, identifying acknowledgments, and identifying information in the file properties from the review copy. Enter the full author details in OJS.
3. Submit through OJS. Log in or register, then open the Submissions page. Complete the checklist, upload the manuscript, and enter the title, abstract, keywords, and contributor details.
4. Respond to editorial requests. The editorial team screens submissions for fit, compliance, and scholarly quality before assigning eligible manuscripts to reviewers. If revisions are requested, upload the revised manuscript and a point-by-point response explaining how each comment was addressed.

Manuscripts can be submitted by the author to the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan's Editor Team by visiting the following URL address:
http://publikasi.mercubuana.ac.id/index.php/profita/about/submissions#onlineSubmissions

For further details, consult the journal’s Publication Ethics and Review Process Policy.

Sample Manuscript Format

This sample illustrates the structure and formatting of a research article. The study and findings are hypothetical. Replace bracketed text with information from your own study and apply the formatting in the Profita English Manuscript Template.

Digital Tax Literacy and Tax Compliance among Micro and Small Enterprises

[First Author’s Full Name]¹, [Second Author’s Full Name]²
¹ Department of Accounting, Faculty of Economics and Business, [University], [City], [Country]
² Department of Accounting, Faculty of Economics and Business, [University], [City], [Country]
Corresponding author email — [[email protected]]

Include the author details in the OJS submission metadata. Remove identifying details from the manuscript prepared for blind review.

ABSTRACT
This study examines the association between digital tax literacy and tax compliance among owners of micro and small enterprises. Data were collected through a cross-sectional survey of [number] enterprise owners in [study location]. Multiple regression was used to estimate the association after accounting for enterprise size and years in operation. The illustrative results indicate that higher digital tax literacy is associated with higher self-reported tax compliance. The findings suggest that taxpayer education could address practical skills such as navigating online filing systems and verifying submission status. The cross-sectional design limits causal interpretation.

Keywords: digital tax literacy; tax compliance; micro and small enterprises; electronic tax filing; taxpayer education

INTRODUCTION
Electronic tax filing requires business owners to complete several tasks, including preparing supporting documents, navigating the filing system, and verifying that a return has been submitted. This study examines whether the ability to carry out these tasks is associated with tax compliance among owners of micro and small enterprises. In the full manuscript, use relevant citations to establish what prior studies have found and explain which question remains unresolved.

LITERATURE REVIEW
Digital tax literacy and tax compliance
Digital tax literacy refers to the ability to locate, interpret, and use tax information in a digital environment. Business owners who can follow filing instructions and verify submission status may face fewer procedural difficulties when meeting their tax obligations. Support this reasoning with relevant empirical and theoretical sources before stating the hypothesis.
H1. Digital tax literacy is positively associated with tax compliance among owners of micro and small enterprises.

METHOD
This study used a cross-sectional survey of owners of micro and small enterprises in [study location]. Participants were selected using [sampling procedure] during [data collection period]. Digital tax literacy was assessed through items on online filing and access to tax information. Tax compliance was measured using self-reported filing and payment behavior. Multiple regression was used to estimate the association while accounting for enterprise size and years in operation. In the full manuscript, report the eligibility criteria, item sources, scoring procedures, measurement quality, and applicable ethics and consent procedures.

RESULTS AND DISCUSSION
Table 1 illustrates how to present the regression estimates. Report the direction and magnitude of the association, the uncertainty around the estimate, and its relevance to the research question. Compare the findings with prior studies and explain how self-reported compliance may affect interpretation.

Table 1. Association Between Digital Tax Literacy and Tax Compliance

Note. The dependent variable is self-reported tax compliance. Replace the bracketed entries with estimates from the fitted model.
Source. Authors’ analysis (years).

For figures, use the same sequence of title, visual, and source note.

Figure 1. Conceptual Framework of the Study
Source. Authors’ conceptual framework.

CONCLUSION
In this illustrative study, higher digital tax literacy was associated with higher self-reported tax compliance. The findings identify practical filing skills that taxpayer education could address. Future research could use longitudinal data or administrative filing records to examine whether the association persists over time and is reflected in recorded compliance.

ACKNOWLEDGMENTS AND DECLARATIONS
Where applicable, provide a brief acknowledgment and report funding, competing interests, report on using AI generative tools, ethics approval, and informed consent. Use the details of the actual study.

REFERENCES
The entries below show the APA layout for a journal article and a book. Replace them with sources cited in the manuscript, list them alphabetically, and apply the hanging indent in the journal template.

[Author surname], A. A., & [Author surname], B. B. (Year). Title of the article. Journal Title, volume(issue), page range. https://doi.org/[DOI]

Putra, Y.M. (2018). Pemetaan Penerapan Standar Akuntansi Keuangan EMKM pada UMKM di Kota Tangerang Selatan. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, 11(2), 201-217. doi: HTTP://doi.org/10.22441/profita.2018.v11i8.008

[Author surname], C. C. (Year). Title of the book (Edition, if applicable). Publisher.

Putra, Y.M. (2018). Literasi dan Sitasi Karya Ilmiah Berbasis Aplikasi Menggunakan Mendeley. Panduan Penulisan Jurnal Ilmiah, Jakarta: Universitas Mercu Buana

APA Style Journal Article Reporting Standards

For the format of article writing Style Journal Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Author Guidelines and Profita: Komunikasi Ilmiah Akutansi dan Perpajakan Manuscript Template can be downloaded via the following link:

• The Writing Style (Writing Format) Template of Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan in English.