DIGITAX: Journal of Digital Taxation and Fiscal Innovation

DIGITAX: Journal of Digital Taxation and Fiscal Innovation is an international peer-reviewed academic journal dedicated to advancing research and policy discourse in digital taxation, fiscal system transformation, and public finance innovation in the era of the digital economy. The journal focuses on how technological advancements-including artificial intelligence, big data analytics, blockchain, automation systems, and digital platforms-reshape tax administration, compliance mechanisms, and fiscal governance globally. Published by the Pusat Studi Tax Center Universitas Muhammadiyah Surakarta, DIGITAX reflects a commitment to transparency, accountability, ethical governance, and sustainable public finance. The journal aims to become a leading academic reference in Southeast Asia for digital taxation studies while progressively strengthening its international reputation through high-quality publications and strong editorial governance.

DIGITAX: Journal of Digital Taxation and Fiscal Innovation serves as a scholarly forum for advancing research and informed policy dialogue on the evolution of taxation systems and fiscal governance in the digital era. The journal seeks contributions that offer robust empirical evidence, theoretical advancement, methodological innovation, or comparative policy analysis addressing contemporary challenges in digital taxation and fiscal reform.
The scope includes, but is not limited to, the following areas:

1. Digital Services Tax (DST), OECD Pillar One and Pillar Two, and Global Minimum Tax
2. Cross-Border Digital Platform Taxation and Base Erosion and Profit Shifting (BEPS)
3. Tax Administration Modernization, E-Tax Systems, and Core Tax Digitalization
4. Artificial Intelligence, Big Data Analytics, and Blockchain Applications in Taxation
5. Fiscal Policy Innovation, Smart Budgeting, and Revenue Forecasting Systems
6. Green Taxation, Carbon Tax, and Sustainable Fiscal Policy
7. Tax Compliance, Digital Reporting, and Behavioral Public Finance
8. Regulatory Frameworks, Anti-Avoidance Policies, and Fiscal Transparency
9. Cryptocurrency, Digital Asset, and Fintech Taxation
10. Digital Transformation and Governance Reform in Public Revenue Systems

The journal prioritizes research that contributes to evidence-based policymaking, strengthens institutional capacity, and fosters innovative fiscal solutions capable of addressing the complexities of the rapidly evolving global digital economy.