COSJournal of Tax and Public Finance
Pillar III: Advancing knowledge. Shaping policy. Strengthening Indonesia.
CO Journal is a peer-reviewed platform dedicated to high-quality research and professional discourse in tax, law, and public finance. We bridge academic rigor with practical relevance to support better policy and stronger institutions.
Visit Journal WebsiteCITRO OETOMO
JOURNAL OF
TAX AND
PUBLIC FINANCE
Advancing Knowledge.
Shaping Policy.
Strengthening Indonesia.
COS JournalWe publish original research, policy analysis, and critical perspectives that contribute to the development of tax systems, public finance, and regulatory governance in Indonesia and beyond.
Editorial Team
COS Journal Syndicate
Tax Policy
Research and analysis on taxation systems, reforms, and compliance.
Public Finance
Studies on fiscal sustainability, budgeting, and public expenditure.
Economic Regulation
Exploring the intersection of law, economics, and market regulation.
Legal Interpretation
Analysis of legal principles and their application in economic and fiscal policies.
Latest Publications
Regulatory Framework for Digital Economy in Indonesia
COS Journal is indexed and recognized by leading academic repositories, including Google Scholar and GARUDA.
Committed to academic
excellence and global standards.
Stay updated with the latest research
and publications.
Visit our journal website to explore articles, issues, and author guidelines.