PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi with ISSN 2085-8469 (printed) and ISSN 2685-600X (online), is published by Faculty of Economics and Business Universitas Pancasakti Tegal. PERMANA is published twice a year (every february and august). In each edition, PERMANA receives articles that will be reviewed by either internal or external editors. Subsequently, the article will be reviewed by our reviewer with related expertise. The article will be reviewed by double-blind peer review.