Copyright & License

Authors who choose to publish their work in the Jurnal Pajak Indonesia (Indonesian Tax Review) agree to the following terms:

  1. Retention of Copyright: Authors maintain their copyright ownership of the published work.
  2. Right of First Publication: The Jurnal Pajak Indonesia (Indonesian Tax Review) is granted the right of first publication for the submitted work.
  3. Creative Commons Licensing: Simultaneously with publication, the work is licensed under the Creative Commons Attribution License (CC BY 4.0). This license allows others to share the work, provided they acknowledge the original authorship and its initial publication in this journal.
  4. Additional Distribution Rights: Authors have the freedom to enter into separate, additional contractual arrangements for the non-exclusive distribution of their published work. For example, they may choose to post it in an institutional repository or include it in a book. In such cases, authors are required to acknowledge the work's initial publication in the Jurnal Pajak Indonesia (Indonesian Tax Review).
  5. Pre-publication Sharing: The journal encourages authors to share their work online prior to and during the submission process. This can include posting on institutional repositories or personal websites. Such practices can lead to productive academic exchanges and may result in earlier and increased citation of the published work.
  6. Open Access Benefits: By agreeing to these terms, authors contribute to the wider dissemination of their research while retaining control over their intellectual property.
  7. Citation and Attribution: When others share or adapt the work, they must provide appropriate credit to the original authors and cite the initial publication in the Jurnal Pajak Indonesia (Indonesian Tax Review).
  8. Author's Rights: These terms ensure that authors retain the right to use and distribute their own work for non-commercial purposes, such as teaching and research.
  9. Journal's Commitment: The Jurnal Pajak Indonesia (Indonesian Tax Review) is committed to promoting open access to research while respecting authors' rights and maintaining high standards of academic integrity.
  10. Future Use: This agreement allows for the potential wider impact of the research through various channels of distribution, both traditional and digital.

By accepting these terms, authors contribute to the open dissemination of knowledge in the field of taxation while retaining significant rights over their work. The Jurnal Pajak Indonesia (Indonesian Tax Review) supports this balance between author rights and public access to research