Before submitting a manuscript to the Journal of Governance, Taxation and Auditing, make sure that your manuscript is suitable to the aim and scope, and please visit the Focus and Scope.

Manuscript Structure
The Journal of Governance, Taxation and Auditing (JoGTA) is open to various types of manuscripts based on research approaches. The Journal of Governance, Taxation and Auditing (JoGTA) follows the APA Style Journal Article Reporting Standards (APA Style JARS) from the Publication Manual of the American Psychological Association 7th Edition in manuscript arrangement. Journal Article Reporting Standards (JARS) is a set of guidelines designed for journal authors, reviewers, and editors to increase scientific rigor in peer-reviewed journal articles.

Using these standards will make the manuscript clearer and more accurate, as well as more transparent for readers. For quantitative research, using the standards will increase the reproducibility of science. For qualitative research, using the standards will increase the methodological integrity of research. For more details, authors are encouraged to visit Journal Article Reporting Standards (JARS).

Title. The title must contain the main issue of the paper. The title should be clear and informative, and should contain no more than 14 words that identify the variables, main theory, and study population. The title is written in English.

Author's names and institutions. The author's full name must be accompanied by the name of the author's institution and city (organization; private or government agency; or higher education institution; and university). Maximum 2 institutions for each author. Email address as email correspondence, without any academic degree.

Abstract and keywords. The abstract must contain the research background, objectives or problems studied (including the main hypothesis), methods, results, and implications. Results are minimized using statistical numbers and symbols. The abstract must stand alone. Avoid using technical jargon and unfamiliar abbreviations. You must be accurate, concise, clear, and specific. Abstracts should consist of 150 to 250 words. Abstracts are available in English. Keywords must consist of 3 to 5 words or phrases and be arranged alphabetically (Quantitative Research Article).
The abstract contains the research objectives, research design, including the type/type of participants based on the phenomenon being researched, analytical strategy, main results/findings, and research implications. Abstracts should consist of 150 to 250 words. Abstracts are available in English. Keywords must consist of 3 to 5 words or phrases and be arranged alphabetically. (Qualitative Research articles). 

The main body of Quantitative Research articles:

Introduction. This section explains the background of the research, reviews previous research in the field, and the purpose of the manuscript. States how the hypothesis and research design relate to each other. It should also demonstrate the significance and novelty of the research by pointing out the current state and gaps in the literature. State the importance of the problem, including its theoretical and practical implications.
Methods
This section describes appropriate analysis tools along with their data and sources. Explain the research design, research objectives, research characteristics (population and sample), research procedures, data collection, measurement techniques, and data analysis.
Results
This section explains the research results clearly and concisely. Explain or describe the results of research testing of the research hypothesis carried out, which contains the final results of data analysis, descriptive statistics, hypothesis test results, and other findings that are relevant to the research carried out.
Discussion.
The author should discuss things by exploring the state of the art and the novelty of literary works. The discussion is directed at understanding the results, comparing, describing, and providing statements of the results with other research based on the research hypothesis carried out. Interpret and discuss the results of research conducted through research testing results; Discuss the implications for future research, programs, or research policies.
Conclusions
This section concludes and provides conclusions from the research results and recommendations for further research.
Suggestion
This section contains research conclusions and suggestions made based on the findings, at least for further research, and certain parties with operational suggestions in short paragraphs.

The main body of Qualitative Research articles:

Introduction. The introduction is prepared based on the research problem by synthesizing relevant literature to identify obstacles, knowledge gaps and/or practical research needs. Including the target audience or research respondents, by building, explaining and developing understanding of the theory and social practice of research. Explain the research paradigm approach used (eg descriptive, interpretive, feminist, psychoanalytic, postpositivist, critical, postmodern, constructivist, or pragmatic approaches). Explain the relationship between research analysis and previous research.
Methods
Summarizing the research design, the phenomena under study are managed and/or influence the research, including data collection strategies, data analytic strategies, and if explanatory, investigative approaches (e.g. descriptive, interpretive, feminist, psychoanalytic, postpositivist, critical, postmodern, constructivist, or pragmatic approaches). Provide reasons for the chosen research design, informants, research data sources, data collection and analysis sections.
Findings/Results
Explain research findings narratively and the meaning and understanding obtained by researchers from data analysis. Present research findings in accordance with the research design. Findings presented in an artistic manner (e.g., a link to a dramatic presentation of findings) should also include information to support the research presentation. Use quotations or citations to supplement data descriptions (e.g., bold, evocative descriptions, field notes, text excerpts), but these should not replace descriptions of analysis findings.
Discussion.
The author should discuss things by exploring the state of the art and the novelty of literary works. The discussion is directed at understanding the results, comparing, describing, and providing statements of the results with other research based on the research hypothesis carried out. Interpret and discuss the results of research conducted through research testing results; Discuss the implications for future research, programs, or research policies.
Conclusions
Explain the main contributions and their significance in advancing the understanding of research results and findings. Elaborate on, and support previous research or theory in the literature, explaining its relevance) and how the findings can be best utilized. Identify similarities and differences between theories and previous research findings. Consider its implications for future research, policy, or practice by considering how the quality, source, or type of data or analytical process may support or undermine its methodological integrity.
Suggestion
This section contains research conclusions and suggestions made based on the findings, at least for further research, and certain parties with operational suggestions in short paragraphs.
References
References should be those of the last 10 years publication (>80%), and mainly from referred peer-reviewed journals from high quality publishers. Authors are encouraged to avoid journal articles published by blacked list publishers. The use of references other than journal articles should be minimized (<20%).

General Writing Format

The manuscript is made on A4 paper, in double-spaced format. New paragraphs must begin 5 characters from the left margin, using Book Antiqua font size 11. Manuscripts should be written in good English. The top and bottom margins are 2 cm and 1 cm, respectively. For odd pages, the left margin is 2 cm and the right margin is 2 cm. Vice versa for even pages. Titles are written in sentence form or use capital letters only for first words or special names (example: location names), font size 11, bold, middle position, and no more than 14 words. The Journal of Governance, Taxation and Auditing (JoGTA) urges authors to use the correct title without subtitles.

• Heading 1 is written in sentence form or uses capital letters only for the first word or special name, font size 11 bold, middle position. Title 1 is expected to be used for Methods, Results, Discussion, Conclusions and References
• Heading 2 is written in sentence form or using capital letters only for the first word or special name, font size 11, bold, starting from the left margin. Title 2 is expected for Methods, Results, and Discussion. This also applies specifically to Suggestions as Conclusion, Acknowledgment and Funding sections (if the latter two are present)
• Heading 3 is written in sentence form or using capital letters only for first words or special names, font size 11, bold and italics, starting from the left margin. Title 3 is expected for subsection Title 2 on Methods, Results, and Discussion.

Additional Writing Format
Estimation results. Estimation results from a software package are not allowed to be directly presented in the article. The author (s) should arrange the results following Statistical and Mathematical Copy standards from the Publication Manual of the American Psychological Association 7th Edition.

Tables and Figures. The number of tables and figures should follow a numbering system (Arabic numbering system). The title of the tables and figures are placed at the top. The tables and figures should provide the source of information, if any, at the bottom. Any table should contain only heading and contents. The table contains row lines only without column lines. Note(s) and source(s) should be included underneath the table where appropriate.

Citation Style
The Journal of Governance, Taxation and Auditing (JoGTA) follows APA 7^th edition in citation style. In-text citations have two formats: parenthetical and narrative. In parenthetical citations, the author's name and publication date appear in parentheses. In narrative citations, this information is incorporated into the text as part of the sentence. The citation should be written using the references manager. The Journal of Governance, Taxation and Auditing (JoGTA) recommends Mendeley as the main reference manager.

References
 Journal of Governance, Taxation and Auditing (JoGTA) standards in citations and references follow the Publication Manual of the American Psychological Association 7^th Edition. References should include only works that are cited within the text of the manuscript. Consulting the APA style manual (American Psychological Association, Seventh Edition (2020)) is strongly recommended for completing manuscript submissions. The Journal of Governance, Taxation and Auditing (JoGTA) recommends Mendeley for the referencing system.