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As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

  • The submission has not been previously published, nor is it before another journal for consideration (or an explanation has been provided in Comments to the Editor).
  • The submission file is in OpenOffice, Microsoft Word, or RTF document file format.
  • Where available, URLs for the references have been provided.
  • The text is single-spaced; uses a 12-point font; employs italics, rather than underlining (except with URL addresses); and all illustrations, figures, and tables are placed within the text at the appropriate points, rather than at the end.
  • If submitting to a peer-reviewed section of the journal, the instructions in Ensuring a Blind Review have been followed. If manuscripts are not properly prepared author(s) will be required to resubmit.
  • The text adheres to the stylistic and bibliographic requirements outlined in the Author Guidelines.
  • Funding statement must be provided.
  • Carefully read ethical statement and anti-plagiarism policy.

General Author Guidelines

  1. The Manuscript should be written in Indonesian or English and have never been published or is not in the process of submission for publication to other media and does not contain elements of plagiarism.
  2. The Manuscript may take the form of research, case studies, or literary studies.
  3. The author should register as an author. The guides to register and submit the paper is at the bottom.
  4. The Manuscript will publish in PERMANA: Jurnal Perpajakan, Manajemen, Akuntansi after being reviewed by peer reviewers.
  5. The Manuscript should be prepared according to the following author guidelines and Template. The writing template can be downloaded here
Manuscript Preparation Guidelines
Structure of the manuscripts
  1. Title. The title should be short, bright, and informative, but does not exceed 12 words. It has to be pinpoint with the issues discussed. The article title does not contain any uncommon abbreviation. The main ideas should be written first and followed then by its explanations.
  2. Author’s names and institutions. The author's names should be accompanied by the author's institutions, institutions address, and email addresses, without any academic titles and job title.
  3. Abstract. Abstracts are written in Indonesian and English. Abstract is made in one paragraph which consists of the background, objective, research methods, results, conclusions and keywords (3-5 phrases).
  4. Introduction. The introduction must contain (shortly and consecutively) a general background and a literature review (state of the art), the main research problems and research method. In the final part of the introduction, the purpose of the article writing should be stated.
  5. Result and Discussion. This part consists of the research results and how they are discussed. The results obtained from the research have to be supported by sufficient data.  The research results and the discovery must be the answers, or the research hypothesis stated previously in the introduction part. The following components should be covered in the discussion: How do your results relate to the original question or objectives outlined in the Introduction section (what/how)? Do you provide interpretation scientifically for each of your results or findings presented (why)? Are your results consistent with what other investigators have reported (what else)? Or are there any differences?
  6. Conclusions. Conclusion should answer the objectives of the research and the research discoveries. The concluding remark should not contain only the repetition of the results and discussions or abstract. You should also suggest future research and point out those that are underway.
  7. References. The literature listed in the References contains only the sources referenced or included in the article. Please use Reference Manager Applications like EndNote, Mendeley, Zotero, etc. Referral sources should provide 80% of journal articles, proceedings, or research results from the last five years. Writing techniques bibliography, using the system cites Chicago Manual of Style 16th edition (full note, no ibid).

Process Flow Script:

Submission/sending the manuscript of the author -> Review the script stage I:

  • Checks selingkung (administrative selection)
  • Appraisal by the Chairman of the Board Executive Editor & Editor
  • Re-submit the script (along with the administrative requirements)
  • Initial assessment by the Editorial Board Members

Review manuscript stage II:

  • Review by Mitra Bebestari (round 1)
  • Revised by the Author
  • Review the draft revised by the General Bebestari (round 2)
  • Revised by the Author
  • Evaluation of the draft revised by Managing Editor

Lay Out script  -> Review pre-printed text -> Publishing (published online)