Plagiarism Policy

At the Jurnal Pajak Indonesia (Indonesian Tax Review), we maintain a strict stance against plagiarism in all its forms. To ensure the originality and integrity of submitted manuscripts, we employ the Turnitin plagiarism detection software as part of our rigorous evaluation process. The results of this analysis guide our editorial decisions regarding potential instances of plagiarism. A detailed similarity report is provided to authors for transparency.

Our Editorial Board has established the following guidelines to address various levels of similarity:

  1. High Similarity (Above 40%): Manuscripts falling into this category face outright rejection. Such a high similarity index typically indicates inadequate paraphrasing or improper quotation practices, which are unacceptable in scholarly work.
  2. Moderate Similarity (10-40%): In these cases, the manuscript is returned to the author for substantial revision. Authors are required to:
    • Provide proper citations for all similar content
    • Revise and improve paraphrasing of quoted material
    • Ensure all borrowed text is appropriately acknowledged
  3. Low Similarity (Less than 20%): While this level of similarity is generally more acceptable, it may still require attention. Authors may need to:
    • Add missing citations
    • Refine paraphrasing in certain sections
    • Ensure all external sources are properly credited

For manuscripts falling under the second and third categories, authors must meticulously revise their work, paying particular attention to quotations and paraphrasing techniques. The revised submission must be accompanied by an updated Turnitin report demonstrating either NO PLAGIARISM or a similarity index below 20%.

The Jurnal Pajak Indonesia (Indonesian Tax Review) is committed to upholding the highest standards of academic integrity. We view plagiarism as a serious ethical breach that undermines the credibility of scholarly work. Our policy aims to:

  • Protect original ideas and intellectual property
  • Maintain the reputation of our journal and authors
  • Encourage proper citation and acknowledgment practices
  • Foster a culture of academic honesty and originality

Authors are strongly advised to familiarize themselves with proper citation techniques and ethical writing practices. The editorial team is available to provide guidance on these matters if needed.

By implementing this policy, we strive to ensure that all articles published in the Jurnal Pajak Indonesia (Indonesian Tax Review) represent original, properly attributed scholarly contributions to the field of taxation and related disciplines.