Editorial Policies

Focus and Scope

Jurnal Ilmiah Perpajakan  atau disingkat JIP, merupakan jurnal berkala ilmiah yang diterbitkan oleh Universitas MUhammadiyah Sumatera Utara. JIP memuat artikel dan bentuk karya tulis ilmiah dibidang perpajakan, termasuk, namun tidak terbatas pada :

  • Pajak Penghasilan
  • Pajak Pertambahan Nilai dan PPn BM
  • KUP
  • Bea Meterai
  • Penagihan Pajak dengan Surat Paksa
  • Sengketa dan Pengadilan Pajak
  • Akuntansi Pajak
  • Perencanaan Pajak (Tax Planning)
  • Pemeriksaan, Pemeriksaan Buper dan Penyidikan Pajak
  • Perpajakan Internasional
  • PBB
  • Pajak Perdagangan Internasional
  • Bea dan Cukai
  • Pajak Daerah dan/atau Retribusi Daerah
  • Akuntansi
  • Akuntansi Sektor Publik
  • Perpajakan Lainnya

JIP terbit setiap 6 (enam) bulan sekali Atau Setahun 2 Kali. JIP Menerima  artikel dan bentuk karya tulis ilmiah lainnya dari para Akademisi, Praktisi dan Pemerhati masalah perpajakan. Pengiriman artikel dilakukan dengan menggunakan template JIP.

 

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

JURNAL RISET AKUNTANSI DAN BISNIS implement each accepted manuscript will go through a review process by the Editor and reviewers, using a Double blind Peer-Review Process, which the reviewer does not know the identity of the author, and the author did not know the identity of the reviewer.

Jurnal Riset Akuntansi dan Bisnis implement policies Double Blind Peer-Review, every manuscript received will be sent to Reviewers who registered in The Jurnal Riset Akuntansi dan Bisnis. The review process lasts a maximum of up to 30 (thirty) days with the allocation of time given to each reviewer to complete its review process is a maximum of ten (10) working days. If the partners designated bestari previously not able to finish his review work within the time limit specified then chairman of the Chairman of Editorial Board will appoint a replacement to do a review Reviewers manuscript.

In the review process, reviewers provide considerations relating to compatibility between the title, abstract, introduction, discussion (results) and conclusion. In addition reviewer also give consideration associated with novelty, scientific impact and references used

Review Process:

1. Author submit the manuscript
2. Editor Evaluation [some manuscripts are rejected or returned before the review process]
3. Double-blind peer review process
4. Editor Decision (Acceptend Submission, Revisions Required, Resubmit For Review, Decline Submission)
5. Confirmation to the authors

Final decision of articles acceptance will be made by Editors according to reviewers comments. Publication of accepted articles including the sequence of published articles will be made by Editor in Chief by considering sequence of accepted date and geographical distribution of authors.

 

EDITORIAL PROCESS

 

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.