Vol. 1 No. 1 (2026): Current Issue on Tax Administration

Published: 2026-03-04

Tax Digitalization and Taxpayer Compliance: A Systematic Literature Review of Impacts, Determinants, and Barriers

Erikson Wijaya, Lela Luthfiana Ulfa (Author) |

VAT Threshold Effectiveness: Behavioral Distortions, SME Growth Traps, and Perceived Fairness

Fahmi Andhika Rusthadi, Muhammad Irkham Maulana, Witdya Vernanda (Author) | 22-35 Pages

Cross-Border Lessons in VAT Compliance: A Systematic Review of Split Payment Mechanisms and Strategic Adaptations for Indonesia

Warsito, Mobrik Redy Santoso, Sakti Suhertian, Almanda Ully Oktaviana Nasution (Author) | 36-47 Pages

Strategic Mapping of Tax Haven Jurisdictions and the Political Economy of Global Transparency: Optimizing Indonesia’s Fiscal Sovereignty in the Era of Pillar Two

Bismar Liriyansah, Budi Arifandi (Author) |

Taxing the Untaxed: A Policy Analysis of Income Taxation on Illegal Economic Activities in Indonesia

Indra Yanuareza Adianto, Budi Arifandi (Author) |
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NADI in Accounting, Management, and Taxation is a peer-reviewed journal dedicated to the advancement of knowledge and the dissemination of significant research findings in its respective fields. The journal aims to provide a dynamic forum for scholars, practitioners, and researchers from around the globe to share their insights, theoretical contributions, and empirical studies. By fostering intellectual exchange, seeks to address contemporary challenges and promote innovation across various disciplines, ensuring that the research published is both timely and impactful.

The journal welcomes a diverse range of contributions, including original research articles, comprehensive reviews, and detailed case studies that offer new perspectives or solutions. To maintain the highest standards of academic integrity and scientific quality, all submitted manuscripts undergo a rigorous double-blind peer-review process. This process is designed to ensure impartiality and to provide authors with constructive feedback, thereby guaranteeing the originality, relevance, and methodological soundness of the published content.

Beyond serving the academic community, NADI in Accounting, Management, and Taxation strives to bridge the gap between theory and practice. The journal encourages submissions that not only advance theoretical understanding but also offer practical implications for professionals and policymakers. By disseminating high-quality research,  aspires to contribute to evidence-based decision-making and to stimulate further inquiry and debate within the scientific community and society at large.

NADI in Accounting, Management, and Taxation is published by Nadi Institute and serves as a reliable platform for researchers to publicize their work to a wide international audience. The journal is committed to the broad dissemination of knowledge and warmly invites authors from all backgrounds to submit their high-quality manuscripts. With a steadfast focus on excellence and accessibility, continues to support the growth of a vibrant and inclusive research ecosystem.

 

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