Articles

AUTHOR GUIDELINES

Introduction

Law and Taxation Journal publishes scholarly articles of law twice a year (in March and October) at Departemen Hukum Pajak Universitas Gadjah Mada. 

Article Submissions

Articles are accepted year-round, written in English or Bahasa Indonesia. Submissions will first undergo a pre-review process. If it passes the pre-review process, it will then undergo a double-blind peer-review process. 

The general guidelines to write articles are as follows:

1. Articles must be original, meaning that it must not have been published in any other journal or books in whatever language.
2. Authors must also bear in mind our focus and scope as we only accept articles focusing on tax law. 
3. Articles may be in either English or Bahasa Indonesia.
4. Title, abstract (100-200 words), and keywords (3-5 keywords) must be given in both English and Bahasa Indonesia. Non-Indonesian authors can submit English abstracts only.
5. The content of the article itself must be between 5000 to 10.000 words, including footnotes and excluding bibliography.
6. Law and Taxation Journal does not accept articles using a very rigid “1. Introduction, 2. Research Method, 3. Discussion and Analysis” (or something similar) template. Just make it fluid and easy-to-read. 
7. The bibliography does not need to have subsections categorizing different types of references.
8. Conference papers and thesis/dissertations may be considered for publication if (a) the author identifies the article as coming from these materials, and (b) if it has been thoroughly revised.
9. Authors must disclose all co-authors at the time of submission by inputting all names in the submission metadata. It must be noted that only persons who have major contributions to the article, including (a) writing multiple sections within the article and (b) have agreed to the entirety of the final product.
10. Authors must cite their sources responsibly and in accordance with the required format as explained later in this guideline.
11. Authors are highly encouraged to use a citation manager software, such as: Mendeley, Zotero, and Endnote, in order to generate citations and bibliography, except for primary legal materials as explained below.

Our template can be downloaded [HERE]

CITATION GUIDELINES

Except for primary legal materials (statutory regulations, judicial decisions, etc), authors must refer to the most recent Chicago Style footnotes and bibliography (https://www.chicagomanualofstyle.org/tools_citationguide/citation-guide-1.html). Authors are highly encouraged to use a citation manager software, such as: Mendeley, Zotero, and Endnote, in order to generate citations and bibliography.

As mentioned earlier in this guideline, primary legal material citation and bibliography will follow a different style, as shown in the examples below.

It must be noted that, for citation and bibliography purposes, names, titles, publishers, institution names must be retained in their original and official language. There is no need to translate English names/titles/institutions into Bahasa Indonesia or vice versa or from/into any language.

It must also be noted that the sequence of examples given below do not imply the order of which to classify the literature in the bibliography. No classification or categorization of literature is needed, rather they should all just be ordered alphabetically.

A.  Statutory regulations

1.    Bibliography entries

Nomenclature of statutory regulation with the number, year, and the official title of the regulation.

Example:

Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktik Monopoli dan Persaingan Usaha Tidak Sehat

Peraturan Menteri Keuangan Nomor 129/PMK.08/2011 tentang Penggunaan Proyek Sebagai Dasar Penerbitan Surat Berharga Syariah Negara.

2.    In-text use

When the author first mentions the regulation in the text, it must be in full similar to the bibliography entry above (it can be in a footnote or in the text). Next to it, in brackets, mention a ‘short name’ for it for future use throughout the text. The ‘short name’ is up to the author, but must be clear and reasonable.

Example:

First use: Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktik Monopoli dan Persaingan Usaha Tidak Sehat (UU 5/1999).

Subsequent use: “… this contradicts UU 5/1999 in a number of places…”

B.  Indonesian Judicial Decision

1.    Bibliography entries

Nomenclature of the court forum product, the number of the product, regard, the date it enters into force.

Example:

Putusan Mahkamah Agung Nomor 55PK/Pid/1996 perihal Peninjauan Kembali perkara Dr. Muchtar Pakpahan, S.H., M.A., 25 Oktober 1996.

Putusan Mahkamah Konstitusi Nomor 004/PUU-I/2003 perihal Pengujian Undang-Undang Republik Indonesia Nomor 14 Tahun 1985 tentang Mahkamah Agung terhadap Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, 30 Desember 2003.

2.     In-text use

When the author first mentions the judicial decision in the text, it must be in full similar to the bibliography entry above (it can be in a footnote or in the text). Next to it, in brackets, mention a ‘short name’ for it for future use throughout the text. The ‘short name’ is up to the author, but must be clear and reasonable.

Example:

First use: Putusan Mahkamah Agung Nomor 55PK/Pid/1996 perihal Peninjauan Kembali perkara Dr. Muchtar Pakpahan, S.H., M.A., 25 Oktober 1996 (MA 55PK/Pid/1996).

Subsequent use: “… this explains further why MA 55PK/Pid/1996 was judged in such a way…”

C.  Non-Indonesian Judicial Decisions

1.  Bibliography entries

For non-Indonesian judicial decisions, authors shall use the most common or recommended citation style used in that jurisdiction. It must indicate at least (a) the name of institution issuing the judicial decision, (b) other identifying characteristic of the case (parties to the dispute, defendants’ name, case number, etc), (c) when relevant, page or paragraph numbers, and (d) other information customarily mentioned in citations in the jurisdiction of said decision.

Example:

Jurisdictional Immunities of the State (Germany v. Italy: Greece intervening), Judgment, I.C.J. Reports 2012, p. 99.

Adong Kuwau & Ors v. Kerajaan Negeri Johor & Anor [1997] 3 CLJ 885 HC

Perry v. Schwarzenegger, 591 F.3d 1147, 1152 (9th Cir. 2010)

R (Pinochet Ugarte) v Bow St Metropolitan Stipendiary Magistrate [2000] 1 AC 61

2.  In-text use

When the author first mentions the judicial decision in the text, it must be in full similar to the bibliography entry above (it can be in a footnote or in the text). Next to it, in brackets, mention a ‘short name’ for it for future use throughout the text. The ‘short name’ is up to the author, but must be clear and reasonable.

Example:

First use: "Adong Kuwau & Ors v. Kerajaan Negeri Johor & Anor [1997] 3 CLJ 885 HC".

Subsequent use: "... Adong Kuawi & Ors v. Kerajaan Negeri Johor & Anor..."

D.  Books

1.    Footnote

‹author’s name›. ‹title›. (‹city location of the publisher›: ‹publisher›, ‹year›), ‹page number(s)›.

Example:

Zadie Smith, Swing Time (New York: Penguin Press, 2016), 315–316.

Brian Grazer and Charles Fishman, A Curious Mind: The Secret to a Bigger Life (New York: Simon & Schuster, 2015), 12.

2.    Bibliography entries

‹author’s last name, first name›. ‹title›. ‹city location of the publisher›: ‹publisher›, ‹year›.

Example:

Grazer, Brian, and Charles Fishman. A Curious Mind: The Secret to a Bigger Life. New York: Simon & Schuster, 2015.

Pollock, Frederick, et al., An Essay on Possession in the Common Law, Oxford: Clarendon Press, 1888.

Smith, Zadie. Swing Time. New York: Penguin Press, 2016.

E.  Journal Articles

1.    Footnote

‹author’s name›. “‹title›”, ‹journal’s name› ‹volume›, ‹number› (‹month, year›): ‹page number(s)›. ‹doi or url address›.

Example:

Susan Satterfield, “Livy and the Pax Deum,” Classical Philology 111, no. 2 (April 2016): 170.

Shao-Hsun Keng, Chun-Hung Lin, and Peter F. Orazem, “Expanding College Access in Taiwan, 1978–2014: Effects on Graduate Quality and Income Inequality,” Journal of Human Capital 11, no. 1 (Spring 2017): 9–10, https://doi.org/10.1086/690235.

Peter LaSalle, “Conundrum: A Story about Reading,” New England Review 38, no. 1 (2017): 95.

2.    Bibliography entries

‹author’s last name, first name›. “‹title›”, ‹journal’s name› ‹volume›, ‹number› (‹month, year›): ‹page range of article›. ‹doi or url address›.

Example:

Keng, Shao-Hsun, Chun-Hung Lin, dan Peter F. Orazem. “Expanding College Access in Taiwan, 1978–2014: Effects on Graduate Quality and Income Inequality.” Journal of Human Capital 11, no. 1 (Spring 2017): 1–34. https://doi.org/10.1086/690235.

LaSalle, Peter. “Conundrum: A Story about Reading.” New England Review 38, no. 1 (2017): 95–109.

Satterfield, Susan. “Livy and the Pax Deum.” Classical Philology 111, no. 2 (April 2016): 165–76.

F.  Thesis/dissertation

1.    Footnote

‹author’s name›. “‹title›” (‹(thesis/dissertation)›, ‹institution›, ‹year›), ‹page number(s)›.

Example:

Sudikno Mertokusumo, “Sejarah Peradilan dan Perundang-undangannya di Indonesia Sejak 1942 dan Apa Kemanfaatannya bagi Indonesia” (Doctoral Diss., Universitas Gadjah Mada, 1971), 50.

Cynthia Lillian Rutz, “King Lear and Its Folktale Analogues” (PhD diss., University of Chicago, 2013), 99–100.

2.    Bibliography entries

‹author’s last name, first name›. “‹title›”, ‹(thesis/dissertation)›, ‹institution›, ‹year›.

Example:

Mertokusumo, Sudikno. “Sejarah Peradilan dan Perundang-undangannya di Indonesia Sejak 1942 dan Apa Kemanfaatannya bagi Indonesia”, Doctoral Diss., Universitas Gadjah Mada, 1971.

Rutz, Cynthia Lillian. “King Lear and Its Folktale Analogues”, PhD diss., University of Chicago, 2013.

G.   Article in Anthology with Editor

1.    Footnote

‹author’s name›. “‹article’s title›” in ‹book’s title›, ed. ‹editor’s name›. (‹place of publication›: ‹publisher›, ‹year›), ‹page number(s)›.

Example:

Plato, “The Apology of Socrates,” in The Norton Anthology of World Masterpieces, ed. Mack Maynard (New York: Norton, 1985), 817.

2.    Bibliography entries

‹author’s last name, first name›.“‹article’s title›” in ‹book’s title›, edited by ‹editor’s name›, ‹page range of article›, ‹place of publication›: ‹publisher›, ‹year›.

Example:

Plato. “The Apology of Socrates.” in The Norton Anthology of World Masterpieces, edited by Mack Maynard, 816-838. New York: Norton, 1985.

H.  Article of a Magazine or Newspaper

1.    Footnote

‹author’s name ›. “‹article’s title›”, ‹name of the magazine/newspaper›, ‹the published date›, ‹ URL address›, ‹page number(s)›.

Example:

Falaakh, Mohammad Fajrul, “Monarki Yogya Inkonstitusional?”, Kompas, December 1, 2010, 21.

Rebecca Mead, “The Prophet of Dystopia,” New Yorker, April 17, 2017, 43.

Farhad Manjoo, “Snap Makes a Bet on the Cultural Supremacy of the Camera,” New York Times, March 8, 2017, https://www.nytimes.com/2017/03/08/technology/snap-makes-a-bet-on-the-cultural-supremacy-of-the-camera.html.

2.    Bibliography entries

‹author’s last name, first name›. “‹article’s title›”, ‹name of the magazine/newspaper›, ‹the published date›, ‹ URL address›.

Example:

Falaakh, Mohammad Fajrul, “Monarki Yogya Inkonstitusional?”, Kompas, December 1, 2010.

Manjoo, Farhad. “Snap Makes a Bet on the Cultural Supremacy of the Camera.” New York Times, March 8, 2017. https://www.nytimes.com/2017/03/08/technology/snap-makes-a-bet-on-the-cultural-supremacy-of-the-camera.html.

Mead, Rebecca. “The Prophet of Dystopia.” New Yorker, April 17, 2017.

I.  Internet

1.    Footnote

‹author’s name/website owner›. “‹article’s title›”, ‹url address› (accessed ‹date of access›).

Example:

John Smith. “Obama inaugurated as President.” CNN.com. http://www.cnn.com/POLITICS/01/21/obama_inaugurated/index.html (accessed February 1, 2009).

2.    Bibliography entries

‹author’s last name, first name/website owner›, “‹article’s title›”. ‹url address› (accessed ‹date of access›).

Example:

Smith, John. “Obama inaugurated as President.” CNN.com. http://www.cnn.com/POLITICS/01/21/obama_inaugurated/index.html (accessed February 1, 2009).

Komisi Perlindungan Anak Indonesia, "52 Komisi Negara, KPAI Ditentukan Seleksi Alam". http://www.kpai.go.id/publikasi-mainmenu-33/29-52-komisi-negara-kpai-ditentukan-seleksi-alam-.html (accessed January 15, 2011).

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