Welcome to the Law and Taxation Journal, where we aspire to contribute to the dialectics of theory and philosophy of tax law. With the spirit of further proliferation of knowledge on the legal tax system in Indonesia to the wider communities, this journal provides articles for free download. Our academic journal is a source of reference for both academics and practitioners.

Law and Taxation Journal is a double-blind review academic journal for Legal Studies published by the Department of Tax Law of the Faculty of Law, Universitas Gadjah Mada. Law and Taxation Journal focuses on the dialectics of theories and philosophies of tax law. This journal is periodically published twice a year (March and October).