INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND SOCIAL TAXATION (IJAFST)

E-ISSN: 2316-422X

P-ISSN: 3982-0997

DOI: https://iigdpublishers.com/journals/14

International Journal of Accounting, Finance and Social Taxation - IJAFST publish research that advances our understanding of Accounting, Finance and Social Taxation over a diverse range of topics and research methods. IJAFST articles deal with most areas of Accounting, including Finance, Social Taxation, Social and Environmental Accounting and Management Accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study.

 

The Journal's founding goal was to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of Accounting, Finance and Social Taxation. Within this context, submissions are expected to make a contribution to the academic accounting literature, including as appropriate as the international accounting literature typically found in IJAFST and other primary European based international accounting journals as well as in leading US, Australian, and Canadian academic accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, and research-based essays on world affairs which affect accounting practice are all within the scope of the journal.

 

Although the Journal welcomes a wide range of topics, papers may be rejected without being sent out for formal review if the paper is deemed outside of the scope of the journal, too narrow in interest or scope, of unacceptable written quality, or as not sufficiently adhering to the style requirements as outlined in the Guide for Authors. We strongly urge all authors interested in IJAFST to carefully read the Guide to Authors and to examine some of its more recently published articles. 

ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-09-29 00:00:03

Factors Affecting Individual Taxpayer Compliance in Pasuruan, Indonesia

The goal of this study is to analyze the determinants of compliance intention and taxpayer compliance using constructs derived from...

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ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-09-29 00:00:02

Consumption Tax and Economic Growth in Nigeria

This study investigated the relationship between consumption tax —specifically Value Added Tax (VAT) and Electronic Money Transfer Levy (EMTL)—and economic...

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ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-09-29 00:00:01

Determinants of Intention in Using the Village Financial System (Siskeudes) using the Theory of Planned Behavior (TPB) Approach in Mojokerto District

This study aims to determine and analyze the effect of attitudes, subjective norms, and behavioral control on intention to use...

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ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:10

Systematic Literature Review of Advancements in Corporate Bankruptcy Prediction

This systematic review examines the evolution of corporate bankruptcy prediction models, synthesizing insights from a wide array of high-quality studies....

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ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:09

Disclosure of Bank Customer Decisions Using Qris as a Means of Online Transactions in the Digital Era

This study aims to find out the factors that affect bank customers' decision to use QRIS as a means of...

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ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:08

Tax Assessments and Tax Revenue in Nigeria

This study examines the relationship between tax assessment and tax revenue in Nigeria. Focusing on self-assessment and additional assessment as...

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ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:07

Climate Change Mitigation on Investor Reaction: Through Financial Performance Digital Transformation and Bank Performance

This study aims to examine climate change mitigation Carbon Emissions Disclosure and Green Investment on Investor Reaction through Financial Performance....

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