The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, tax, professional and business ethics, sustainability, and corporate governance.

JMAT is accredited at 3rd rank by the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI),  No. 28/E/KPT/2019.

JMAT is published by Lembaga Penerbit Faculty of Economics and Business, Universitas Trisakti (LP-FEB) in collaboration with Ikatan Akuntan Indonesia- Education Compartment.

Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English.  The decision for acceptance depends on blind review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search or link to the full texts or its articles and to use them for any other lawful purpose.

Vol. 9 No. 2 (2022): September

Published: 2022-09-30

|Abstract views: 165 | PDF Download: 159 |
https://doi.org/10.25105/jmat.v9i2.13343
|Abstract views: 262 | PDF Download: 291 |
https://doi.org/10.25105/jmat.v9i2.12922
|Abstract views: 88 | PDF Download: 73 |
https://doi.org/10.25105/jmat.v9i2.12498

DETERMINANSI PEROLEHAN PAJAK PENGHASILAN BADAN PADA MASA PANDEMI COVID-19

Sumardi Adiman , Sahala Purba, Sandra Febyola Pura

145-160

|Abstract views: 136 | PDF Download: 65 |
https://doi.org/10.25105/jmat.v9i2.14036
|Abstract views: 318 | PDF Download: 254 |
https://doi.org/10.25105/jmat.v9i2.12982
|Abstract views: 232 | PDF Download: 300 |
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