Journal of Financial and Tax publishes empirical research or conceptual articles in finance and taxation. This journal serves as a forum for academics, researchers, scientists and other writers to share their views on finance and taxation and to publish research articles. Journal of Financial and Tax, welcomes submissions of complete and original research manuscripts, which are not currently being reviewed at other conferences or journals. Journal of Financial and Tax, published by STIE Jambatan Bulan, twice a year, in March and September.