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. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
View Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)

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, 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 related to information systems, governement policy, has been a member of CrossRef. Therefore, each article will own a DOI (Digital Object Identifier) number 10.38142/jogta, Web of Science, ORCID Connecting Research and Researchers and other indexing, see Abstract and Indexing.
The author's countries are Indonesia

Published: 2026-01-20

Articles

  • Analysis of Tax Audit Authority from the Perspective of Appeal Disputes in the Tax Court

    Benny SETIAWAN, Yadhy CAHYADY, Supriyadi SUPRIYADI, Faisal Ahmad CHOTIB
    547 - 557

  • Moderation of Regional Original Revenue and Capital Expenditure on Economic Growth

    Riyans ARDIANSYAH, Marten PUYO, Mursalim SALAM
    558 - 569

  • Supervision and Law Enforcement to Increase Taxpayer Compliance at the Pondok Aren Tax Office

    I Gede Komang Chahya Bayu Anta KUSUMA, Supriyadi SUPRIYADI, Irwan ARIBOWO, Ary WIDIASTUTI
    570 - 579

  • Improving Taxpayer Compliance Through Assistance in Submitting Annual Income Tax Returns for the 2024 Tax Year and Education on the Coretax Application for Government Agencies

    M. Ridhwan GALELA, Supriyadi SUPRIYADI, Budiasih WIDIASTUTI
    580 - 592

  • The Effect of Board Size, Audit Committee, Ownership Structure, Independent Commissioners, Leverage, and Firm Size on Financial Distress

    Adinda Nurul Oktavia PRAYITNO, Mahroji MAHROJI
    593 – 603

  • The Effect of Firm Size, Liquidity Ratio, and Leverage on The Profitability of The Financial Sector In Indonesia in The 2024 Period

    Sheila Rizqya LISTY, IMRONUDIN
    604 - 618

  • The Role of Assurance in Reducing Greenwashing in Sustainability Reporting: A Literature Review

    Dzul FADHILATI, Muthmainnah MUTHMAINNAH
    619 - 628

  • Financial Distress Analysis Using The Springate and Altman Z-Score Methods in Manufacturing Companies Listed on The Indonesia Stock Exchange

    Stephanie Dwi Wahyuning Tyas, Shelly Brilliant, Titin Suhartini, Muhammad Fajar Raharjo, Muhammad Zacky Syauqy Ibnu Shodiq
    629 - 638

  • Analysis of Financial Performance of Industrial Sector Companies Through Liquidity, Leverage and Efficiency Ratios

    Yudia Setya ANDINI, Imronudin IMRONUDIN
    639 - 659

  • The Effect of Digital Technology and Corporate Social Responsibility (CSR) on the Financial Performance of Manufacturing Companies with Financial Flexibility Moderation

    Nada An Nur ULA, Imronudin IMRONUDIN
    660 - 672

  • The Impact of Sustainability Reports, Sustainability Accounting, and Environmental Innovation on the Achievement of the Sustainable Development Goals (SDGs): Empirical Evidence on Consumer Goods Companies in the Food and Beverage Sub-Sector in Indonesia

    Kadek Goldina Puteri DEWI, Ni Putu Riski MARTINI, Ni Made Devi RATNASARI
    673 – 682

  • The Effect of Current Ratio, Total Asset Turnover and Debt to Equity Ratio on Financial Distress (A Study of Textile and Garment Companies Listed on the Indonesia Stock Exchange in 2024)

    Ajeng Elsa HERLINA, Abdul Hafiz TANJUNG
    683 - 698
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