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

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: 2026-03-02

Articles

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

    Benny Setiawan, Yadhy Cahyady, 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, 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 , 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
    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
    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
    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

  • Impact of Risk Committee on Climate Change Disclosure: The Moderating Role of Female Board

    Joicelyn Priscilia, Ivone Ivone, Sukiantono Tang
    699 - 714

  • The Effects of Technology Utilization, Public Tax Literacy Level, Tax Service Satisfaction, Tax Service Quality, Tax Sanctions, and Tax Rates on Individual Taxpayer Compliance in Tanjungpinang

    Siti Mayawi Vanesa, Hadli Lidya Rikayana, Ronia Tambunan
    715-724

  • Accounting Analysis of Crypto Assets and the Treatment of Current PSAK in Indonesia

    Daryanto Hesti Wibowo, Imanuel Suwongso, Yusup Setiawan, Ucok Jimmy, Dewi Djumiyati
    725-732

  • The Role of Assurance in Sustainability Reports: A Systematic Literature Review

    Agung Dinarjito
    733-741

  • Financial Distress and Governance Structure: An Empirical Study of Property and Real Estate Companies in Indonesia

    Vika Miftahul Jannah, Yurnal Edward, Anne Monika Fristy, Stevanus Antoni.R
    742-750

  • The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali

    I Gusti Ngurah Putu Surya Pratama Putra, Ketut Sudarmini, Bayu Pasupati
    751-762

  • Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns

    Komang Adi Kurniawan Saputra, Rachmat Pramukty
    763-771

  • The Effect of Perceived Ease of Use Through Perceived Enjoyment on Behavioral Intention Among GoPay E-Wallet Users (Case Study of Warmadewa University Students)

    Gusti Ayu Sugiati, Ni Ketut Widiantari, Ketut Sudarmini
    772-777

  • The Role of Job Satisfaction in Mediating the Effects of Organizational Justice and Work Experience on Employee Performance at Dwaraka The Royal Villas, Ubud, Gianyar

    Gusti Ayu Sugiati, Ni Putu Viska Widia Putri, Ni Ketut Sariani
    778-786

  • The Effect of Social Media Promotion, Product Price and Product Diversity on Consumer Purchase Decisions at M. Aboe Talib Coffee Shop in East Denpasar

    I Ketut Wira Pranata, Ni Made Rustini, A.A. Ketut Jayawarsa
    787-793

  • The Influence of Brand Image, Online Customer Reviews, and Price on Wardah Skincare Purchase Decisions Among Students of the Management Study Program Warmadewa University

    Ni Kadek Alesya Wulandari, Ni Ketut Sariani, I Gde Agung Wira Pertama
    794-799

  • The Effect of Product Quality, Brand Image, and Price on Customer Satisfaction at Kyuwka the Label in Denpasar City

    Ni Made Indira Dian Sari, Ni Ketut Sariani, Ni Made Santini
    800-807

  • The Effect of the JISDOR Exchange Rate, Inflation, and Interest Rates on the Composite Stock Price Index (IHSG) for the 2020-2024 Period

    I Wayan Januadi, Ni Nyoman Suriani, Ida Ayu Agung Idawati
    808-817

  • The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District

    Ni Made Diah Juniari, I Ketut Puja Wirya Sanjaya, I Gusti Ngurah Sanjaya
    818-825

  • Foreigners, Morals, and Audit: A Trilogy of Controlling Transfer Pricing Practices in Indonesia

    Rochman Marota, Joko Supriyanto
    826-835
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