Publication Ethics

At the Jurnal Pajak Indonesia (Indonesian Tax Review), we are committed to upholding the highest standards of publication ethics. Our Editorial Board diligently enforces this commitment, actively working to prevent any form of publication misconduct. We maintain a strict policy against unethical behavior. All participants in the publication process - editors, authors, and reviewers - are expected to adhere to exemplary practices, in line with the COPE Code of Conduct for Journal Editors. Comprehensive guidelines are available on the COPE website as part of our Core Practices.

Author Guidelines and Responsibilities:

  1. Authorship Criteria: We recognize that all listed authors have agreed to the content and submission process, including obtaining necessary institutional permissions. We encourage authors to follow field-specific guidelines for authorship contributions.
  2. Transparency Requirements: Authors must disclose funding sources, potential conflicts of interest, and ethical approvals, including informed consent for human or animal research.
  3. Corresponding Author Duties: This author coordinates approvals, manages journal communications, and ensures material use transparency.
  4. Contribution Statements: We publish detailed author contribution statements with each manuscript.
  5. Affiliation Policy: Primary affiliations should reflect the research location and remain unchanged post-publication.
  6. Authorship Changes: Author lists and order should be finalized at submission. Post-submission changes require approval from all authors and are not allowed after acceptance.
  7. ORCID Usage: We strongly encourage authors to use or obtain ORCID IDs during submission.
  8. Deceased or Incapacitated Authors: Inclusion decisions require legal representative approval, usually from a close relative.
  9. Confidentiality: All journal communications are confidential unless explicitly permitted to be shared.
  10. Authorship Disputes: Authors should resolve disputes internally. Unresolved issues may lead to manuscript withdrawal or institutional referral.
  11. AI Content: AI tools cannot be authors. Their use must be transparently described in the methodology.
  12. Post-Publication Name Changes: We accommodate these discreetly to protect author privacy.
  13. Journal Staff as Authors: They are excluded from editorial decisions on their manuscripts.
  14. Ethical Obligations: Authors must maintain scientific integrity and respect rejection decisions.
  15. Error Correction: Authors are responsible for promptly correcting significant errors post-publication.
  16. Reviewer Suggestions: Authors may suggest independent reviewers to facilitate the review process.

Complaints and Appeals Process:

  1. Initial Handling: The Editor-in-Chief or handling editor addresses all initial complaints.
  2. Scientific Content Disputes: Editors assess arguments and may seek independent opinions for appeals.
  3. Process Complaints: These are investigated internally to improve procedures.
  4. Ethical Concerns: We follow COPE guidelines and may seek external advice for complex cases.

Conflict of Interest Policy:

Authors must disclose all potential research influences, including:

  1. Research Support: Grants, salaries, equipment, or expenses from interested organizations.
  2. Employment Relationships: Current, past, or anticipated, including dual affiliations.
  3. Other Interests: Financial (e.g., company stakes, patents) and non-financial (e.g., board positions, mentorships) that could bias outcomes.

Post-Publication Procedures:

We may remove articles for:

  1. Legal Rights Violations
  2. Court Orders or Government Directives
  3. Serious Health Risks

Removals may be temporary or permanent, with maintained metadata and explanations.

Reviewer Responsibilities:

  1. Maintain confidentiality
  2. Provide objective evaluations
  3. Express clear, well-supported opinions
  4. Identify relevant uncited work
  5. Report substantial similarities
  6. Avoid conflicts of interest

Editor Responsibilities:

  1. Exercise full authority over article decisions
  2. Ensure content quality and integrity
  3. Continuously improve publication quality
  4. Base decisions on merit
  5. Avoid unjustified decision reversals
  6. Maintain reviewer confidentiality
  7. Adhere to ethical guidelines
  8. Uphold journal standards
  9. Act promptly on errors or violations
  10. Prevent conflicts of interest in the publication process

This comprehensive policy framework ensures the Jurnal Pajak Indonesia maintains high ethical standards and contributes valuable, trustworthy research to the field of taxation.