About the Journal

The Journal of Governance, Taxation and Auditing (JOGTA) was officially launched on August 11, 2022, by a group of young academics from PT Keberlanjutan Strategis Indonesia and made available online on July 31, 2022. The Journal of Governance, Taxation and Auditing (JOGTA) is a double-blind peer-reviewed journal that describes itself as a dynamic platform for collecting and exchanging relevant academic research and collaborating in the fields of Governance, Taxation and Auditing, both domestically and internationally. This journal invites researchers to contribute to the development of scientific knowledge as a paradigm for community development, encompassing academics, research institutions, and applied practitioners. Journal of Governance, Taxation, and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Concerned with the complex interactions between development and the environment, its purpose is to seek ways and means for achieving sustainability in all human activities aimed at such development. Coverage includes interactions among society, Auditing, Covers, Internal Auditing, Fraud and Forensic Auditng; Taxation, covers, Corporate Tax, Individual Tax, Tax Planning, Tax Accounting; Governance, covers, Corporate Governance, Good Corporate Governance, Corporate Finance and other research studies relevant to Governance, Taxation and Auditing.The Journal of Governance, Taxation and Auditing (JOGTA) aims to be a platform for scientific studies on the development of governance, taxation and auditing science, as well as in the world of accounting, addressing complex issues in Indonesia and globally.

Journal Title Journal of Governance, Taxation and Auditing
Accreditation Sinta 4 By the Ministry of Higher Education, Science, and Technology of Indonesia
DOI 10.38142/jogta
Frequency The journal will publish four issues per year ( July – September, October – December, January – March, April – June). 
ISSN Online (2962-2522) | Print (2830-6392)
Editor in Chief Putu Yudha Asteria Putri (Univesitas Warmadewa, Denpasar, Bali, Indonesia)
Partnership Universitas STIKUBANK, Semarang, Jawa Tengah, Indonesia
Copyright CC BY-NC
Publisher PT Keberlanjutan Strategis Indonesia
Indexing EVALUATION SCOPUS | SINTA 4 | COPERNICUS | Google Scholar | DIMENSION | GARUDA

Current Issue

Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
					View Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress

Journal of Governance, Taxation and Auditing (abbreviated as JoGTA), published by PT. Keberlanjutan Strategis Indonesia, p-ISSN 2830-6392 and e-ISSN 2962-2522. The Journal of Governance, Taxation and Auditing has published four issues per year and published in July–September, October–December, January–March and April–June. Journal of Governance, Taxation and Auditing also uses the LOCKSS system to ensure a secure and permanent archive for the journal. Since 2022, the Journal of Governance, Taxation, and Auditing has been a member of CrossRef; therefore, each article will have a DOI number of 10.38142/jogta. The Journal of Governance, Taxation, and Audit is accredited in SINTA (Science and Technology Index) at GRADE 4 (SINTA 4) by the Ministry of Research and Technology of the Republic of Indonesia.
The author's country of origin is Indonesia.

Published: 2026-03-24

Articles

  • The Influence of Sales Growth and Operational Efficiency On Financial Performance (A Study Of The Pharmaceutical Subsector Listed On The Indonesia Stock Exchange For The 2019–2023 Period)

    Stephanie Immanuel Muswanto, Aisyaturrahmi Aisyaturrahmi
    919 - 932
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