Golden Ratio of Taxation Studies with e-ISSN 2776-7868 is an international, peer-reviewed, open-access journal dedicated to advancing scholarly research in taxation and its economic, institutional, legal, behavioral, and social dimensions. The journal publishes rigorous empirical, theoretical, conceptual, comparative, and interdisciplinary research that contributes to understanding taxation systems, policy, administration, compliance, enforcement, and their implications for governments, organizations, businesses, and society.

GRTS welcomes research on tax policy and public finance, tax administration and enforcement, taxpayer behavior and compliance, corporate and international taxation, tax law and regulation, tax accounting, and emerging taxation issues, including digital, environmental, and sustainable taxation. The journal welcomes studies conducted in national, comparative, international, and transnational contexts. GRTS accepts quantitative, qualitative, mixed-methods, comparative, experimental, archival, doctrinal, theoretical, conceptual, and evidence-based approaches, provided that the research demonstrates methodological or analytical rigor and makes a substantive contribution to taxation studies. Studies from accounting, finance, economics, law, management, psychology, or related fields are considered when taxation is central to the research question, analysis, or scholarly contribution.

Publication Frequency: Semi-Annual Issues Per Year Issue 1, November - April, and Issue 2, May to October

Publisher: CV. Manunggal Halim Jaya

Copyright, Licensing, Ownership, and Digital Preservation

Authors retain copyright of their published works and grant Golden Ratio Journal a non-exclusive right of first publication. All articles are published under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), permitting sharing, redistribution, and adaptation with appropriate attribution and compliance with the license terms. Third-party materials may be subject to separate copyright and licensing restrictions.

Golden Ratio Journals is owned by Dr. Aditya Halim Perdana Kusuma and published by CV. Manunggal Halim Jaya, Indonesia. The journal is managed by an editorial team responsible for manuscript evaluation, peer-review coordination, and maintaining editorial standards.

Digital Preservation and Archiving

Golden Ratio Journal is committed to the long-term preservation, integrity, and accessibility of its published scholarly content. The journal's digital preservation arrangements include the PKP Preservation Network (PKP PN), LOCKSS (Lots of Copies Keep Stuff Safe), and CLOCKSS (Controlled Lots of Copies Keep Stuff Safe), where applicable and subject to the journal's active participation in these services.

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