Journal of the Indonesian Accounting Academy Padang (JAAIP) aims to publish articles in the fields of accounting, taxation, auditing, accounting information systems and management accounting, which make a significant contribution to the development of accounting practice and the accounting profession in Indonesia and the world. Journal of the Indonesian Academy of Accountancy Padang (JAAIP) published by the Institute for Research and Community Service (LPPM) of the Indonesian Academy of Accountancy Padang, is open source. This journal is published twice a year in April and October with ISSN Online 2775-9768, ISSN Print 2777-0974.