Summa Journal of Accounting and Tax

Advancing credible accounting and taxation research for business decisions, public policy, and a changing global economy.

Submit a Manuscript → Explore Current Issue

Online ISSN 3031-4216

Accreditation SINTA 3

Publication Quarterly

Access Model Fully Open Access

About the Journal

Summa: Journal of Accounting and Tax is an international, peer-reviewed, open-access journal published by Indonesian Scientific Publication (IDSCIPUB), registered under Decree No. AHU-0066545.AH.01.01.TAHUN.2023.

The journal publishes original research, analytical papers, and case studies in accounting and taxation. Issues are released in January, April, July, and October, supporting evidence-based business decisions and public policy.

Quick Facts

Online ISSN	3031-4216
Accreditation	SINTA 3
DOI & Crossref	10.61978 · Registered
Publication	Quarterly · Jan, Apr, Jul, Oct
Review & Access	Double-Blind Peer Review · Open Access
Language & Licence	English · CC BY 4.0
Publisher	Indonesian Scientific Publication (IDSCIPUB)

Publishing Principles

The editorial process supports reliable scholarship with practical value for accounting, taxation, business, and public policy.

Rigorous Peer Review

Independent scholarly assessment strengthens methods, evidence, reporting, and contribution.

Research Integrity

Editorial decisions consider originality, transparency, ethics, and academic merit.

Evidence for Decisions

Research connects credible analysis with business decisions, governance, and public policy.

Open Knowledge

Readers receive free and unrestricted access to accounting and taxation research.

Focus & Scope

Summa welcomes theoretical, empirical, analytical, and applied research across six integrated clusters.

● Financial & Management Accounting
● Auditing, Assurance & Forensic Accounting
● Tax Policy, Compliance & International Taxation
● Governance, IFRS & Public Sector Reporting
● Islamic, Sustainability & Behavioural Accounting
● Information Systems & Digital Transformation

Discoverability

Discover Summa publications through national accreditation and established scholarly databases.

SINTA 3 National Accreditation View journal profile → GARUDA Garba Rujukan Digital View journal records → SCHOLAR Google Scholar Search Summa records → DOI Crossref Explore registered works → DIMENSIONS Dimensions Discover Summa publications →

For Authors

Before submitting, confirm that the manuscript fits the journal scope, follows the author guidelines, presents an original contribution, and meets ethical and reporting standards.

Start Submission → Read Author Guidelines. Review Publication Ethics

Published by Indonesian Scientific Publication (IDSCIPUB) · Jakarta, Indonesia

Summa: Journal of Accounting and Tax has been indexed by: