About the Journal

JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to accounting and tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by  Universitas  Tulungagung.

It is published biannually in June and December.

Current Issue

Vol. 4 No. 2 (2025)
Published: 2025-12-23

Articles

  • TAXES TO REGIONAL FISCAL CAPACITY: THE CASE OF ENTERTAINMENT AND STREET LIGHTING TAXES

    Retno Murnisari, Martina Sari
    71-79
    DOI: https://doi.org/10.36563/ca6r9509

  • INTEGRATION OF FRED R. DAVID’S STRATEGIC FRAMEWORK AND THE BALANCED SCORECARD IN MANAGEMENT ACCOUNTING PRACTICES FOR COMPETITIVE ADVANTAGE: A MULTIPLE CASE STUDY OF MEDIUM SCALE MANUFACTURING FIRMS IN EAST JAVA

    Samsul Huda, Ahmad Suminto, Achmad Luthfi Chamidi
    80-90
    DOI: https://doi.org/10.36563/g5qapc03

  • THE EFFECT OF AUDIT TENURE, AUDIT FEES, AND FIRM SIZE ON AUDIT QUALITY

    Alyasheza Putri Alifa, Edelweis Shevyvanya Ramdhan, Ade Imam Muslim
    91-105
    DOI: https://doi.org/10.36563/0jmsba83

  • DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS

    sartono, Darmansyah, Syahril Djaddang, Suratno
    106-120
    DOI: https://doi.org/10.36563/bcgdee36

  • THE EFFECT OF RESTAURANT TAX RATES PERCEPTION AND FINANCIAL CONDITION OF FIA UI STUDENTS ON FOOD AND BEVERAGE CONSUMPTION BEHAVIOR IN RESTAURANTS IN JAKARTA

    Arumi Firja, chrisel valery, Deborah Feodora, Isabel Manuela, Vanesia Aurora
    121-140
    DOI: https://doi.org/10.36563/czcf5b33

  • THE EFFECT OF TAX LITERACY AND CORETAX DIGITALIZATION PERCEPTION ON FINAL INCOME TAX COMPLIANCE INTENTIONS OF MSMEs

    Achmad H. Syarifudin, Alvito P. Aldinova, Lira A.Z. Salim, Sabrina N. Rachmaputri, Sekar A. Putri
    141-165
    DOI: https://doi.org/10.36563/rgsg7271
View All Issues
Journal title Journal of Accounting and Tax
Initials JAT
Frequency 2 issues per year
DOI prefix 10.29407
Print ISSN  
Online ISSN 2963-6132
Editor-in-chief Henny Rakhmawati
Publisher Universitas Tulungagung
Organizer Universitas Tulungagung