Journal of Applied Taxation and Policy (JATAP) publishes original and high-quality research articles, both theoretical and empirical, that explore applied aspects of taxation and fiscal policy. This journal serves as a platform for academics, practitioners, and policymakers to discuss and disseminate knowledge on taxation practices and policy innovations, particularly in the Indonesian context, with comparative insights from global experiences. The scope of the journal includes, but is not limited to: Tax policy analysis, fiscal reforms, and the role of taxation in economic development; Tax administration practices, tax compliance strategies, and enforcement mechanisms; Application of digital technology and innovation in tax systems (e-taxation, fintech integration, AI in taxation, etc.); Education, awareness, and behavior in taxation from individual and institutional perspectives; Regional and international tax cooperation, double taxation, and global tax governance; The impact of tax policy on MSMEs, investment climate, and sustainable development; Legal and institutional frameworks of taxation, including dispute resolution and judicial review; Public sector governance, transparency, and accountability in tax revenue management. The journal welcomes multidisciplinary and comparative studies that contribute to evidence-based tax policy formulation and effective tax administration.