Login or Register to make a submission.

Submission Preparation Checklist

As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.
  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.

Author Guidelines


JRAP (Jurnal Riset Akuntansi dan Perpajakan)

The Policy of Writing

The objective of this journal publication is to increase the quality of science and enhance the interest of disseminating knowledge by the academicians, students, practitioners and other interested parties related to it. The editors are openly to receive the research articles related to accounting, auditing and tax. This JRAP (Jurnal Riset Akuntansi dan perpajakan) are January-June, July-December

The articles which are submitted should undergo blind reviewing.

Therefore, after being received, all articles are reviewed based on the criteria such as complying with the stipulated format of writing style, the appropriateness of the topic, the relevance of the research method, the significance and contribution to the science and profession pertaining to economics, business, and accounting, as well as the recent references. The review is done by the blind reviewer team—the independent reviewers from editorial team. The reviewers have rights to select and judge the articles, and finally forward the results to the writers. The journal also uses the anti plagiarism software to check the originality of the article before publish  

The articles can be submit to htttp://www.journal.univpancasila.ac.id/index.php/jrap  

Editors of JRAP (Jurnal Riset Akuntansi dan Perpajakan)

Program Magister Akuntansi Sekolah Pascasarjana Universitas Pancasila

Jl. Raya Lenteng Agung Srengseng Sawah Jagakarsa Jakarta Selatan 12640

Alamat surel: maksi.jrap@univpancasila.ac.id atau jurnaljrap@gmail.com



  1. Articles should be typed on A4 paper
  2. The title and identity of the writer (name and email address, and/or letter address) are written on the top under the title of the article.
  3. Articles should not exceed 7.000 words or it is between 10-20 pages, 11 font of Book Antiqua, in one space, including the references and tables.
  4. Left, right, top, and bottom margin are about 1 inch
  5. Direct quotation more than three lines should be indented and typed in one space.
  6. Quotation, pictures or references should show the resources and year. Name, year, and page are stated if it is from the book, in which all should be consistently the same as mentioned in the references.
  7. References are preferably derived from the up-to-date references or the past 10 year publication copy right date.
  8. The number of pages should be on the bottom with central position.
  9.  No and title of the tables or pictures are written above the tables, pictures, bold typed, and the titles should be placed under the no of tables or pictures.
  10. Include the sources of tables and pictures underneath.
  11. Include the CV separately: it should tell home address, institution, phone no that can be easily contacted, education background, some titles of recent publications or research activities, field of education and interest of research, and work experience or organization.


The framework of writing the articles are as the following: (1) title, (2) abstract, (3) introduction, (4) theoretical framework and hypothesis (if any), (5) research method, (6) data analysis, and discussion, (7) conclusion, implication, suggestion, and limitation(8) references, and (9) appendices.  The details above are as the following.

Title of the Article

It should reflect the content, and use the words, terms, abbreviations, formulas, registers as commonly used in the research report.


  • Abstract should include the research topic or problem, purpose of the research, method of the research, results, and implication.
  • In one paragraph between 150 – 200 words.
  • Above the article, Justify, Book Antiqua, 11.
  • Written in sound English
  • Include 3 – 5 keywords underneath


Introduction should be about one page, containing the background, reasons to do the research, problem formulation, purpose of the research and without sub-heading, bullets, or numbering.

Theoretical Framework and Hypothesis (If Any)

It describes the previously related studies as the primary sources. The use of secondary sources of references should not dominate the total references. Quotation should be maximally one paragraph and/ or the gist of the quoted sources.

Research Method

It comprises the procedures or steps of the research, e.g., from the methods of sampling to the data analysis, and presented in brief and concisely by numbering.

Data Analysis and Discussion

It presents the analysis of the related results, theories, and hypotheses (if any) based on the writer’s reasoning. Data analysis and discussion should be presented in brief but clear and it is not dominated by table presentation. The tables which are presented should not be the rough output but in the processed and brief summary. Tables and pictures are presented consistently in the center and the titles are above the tables or pictures

Conclusion, Implication, Suggestions, and Limitations

It is the closing of the article which reflects the essence and reasoning of the research by the writer. It is also logically based on the evidence taken from, and presented by the writer in paragraphs. Implication, limitations, and suggestions are also presented in paragraphs without numbering.


Primary sources are preferably high valued while the secondary ones should not dominate the total references. The style of reference writing follows the APA Style 7th.


Appendices consist of research instruments, supporting data, pictures, and others that support the articles and help readers understand the research articles.

Privacy Statement

The names and email addresses entered in this journal site will be used exclusively for the stated purposes of this journal and will not be made available for any other purpose or to any other party.