Publication Ethics and Malpractice Statement

Jurnal Pajak dan Keuangan Negara (PKN) is committed to upholding the highest standards of publication ethics and takes all possible measures against publication malpractice. This statement is based on the guidelines of the Committee on Publication Ethics (COPE) and describes the ethical standards expected from all parties involved in the publishing process: editors, reviewers, authors, and the publisher.

Duties of Authors

1. Reporting Standards: Authors should present an accurate account of the original research performed as well as an objective discussion of its significance. Researchers should present their results honestly and without fabrication, falsification or inappropriate data manipulation. A manuscript should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. Manuscripts should follow the submission guidelines of the journal.
2. Originality and Plagiarism: Authors must ensure that they have written entirely original work. The manuscript should not be submitted concurrently to more than one publication unless the editors have agreed to co-publication. Relevant previous work and publications, both by other researchers and the authors own, should be properly acknowledged and referenced. The primary literature should be cited where possible. Original wording taken directly from publications by other researchers should appear in quotation marks with the appropriate citations.
3. Multiple, Redundant, or Concurrent Publications: The Author should not in general submit the same manuscript to more than one journal concurrently. It is also expected that the author will not publish redundant manuscripts or manuscripts describing same research in more than one journal. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable. Multiple publications arising from a single research project should be clearly identified as such and the primary publication should be referenced
4. Acknowledgment of Sources: Authors should acknowledge all sources of data used in the research and cite publications that have been influential in determining the nature of the reported work. Proper acknowledgment of the work of others must always be given.
5. Authorship of the Paper: The authorship of research publications should accurately reflect individuals contributions to the work and its reporting. Authorship should be limited to those who have made a significant contribution to conception, design, execution or interpretation of the reported study. Others who have made the significant contribution must be listed as co-authors. In cases where major contributors are listed as authors while those who made less substantial, or purely technical, contributions to the research or to the publication are listed in an acknowledgment section. Authors also ensure that all the authors have seen and agreed to the submitted version of the manuscript and their inclusion of names as co-authors.
6. Disclosure and Conflicts of Interest: All authors should clearly disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
7. Fundamental Errors in Published Works: If the author discovers a significant error or inaccuracy in the submitted manuscript, then the author should promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Duties of Editor

1. Publication Decisions: Based on the review report of the editorial board, the editor can accept, reject, or request modifications to the manuscript. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision. Editors have to take responsibility for everything they publish and should have procedures and policies in place to ensure the quality of the material they publish and maintain the integrity of the published record.
2. Review of Manuscripts: Editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer reviewed. The Editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.
3. Fair Play: The editor must ensure that each manuscript received by the journal is reviewed for its intellectual content without regard to sex, gender, race, religion, citizenship, etc. of the authors. An important part of the responsibility to make fair and unbiased decisions is the upholding of the principle of editorial independence and integrity. Editors are in a powerful position by making decisions on publications, which makes it very important that this process is as fair and unbiased as possible.
4. Confidentiality: The editor must ensure that information regarding manuscripts submitted by the authors is kept confidential. Editors should critically assess any potential breaches of data protection and patient confidentiality. This includes requiring properly informed consent for the actual research presented, consent for publication where applicable.
5. Disclosure and Conflicts of Interest: The editor of the Journal will not use unpublished materials disclosed in a submitted manuscript for his own research without written consent of the author. Editors should not be involved in decisions about papers in which they have a conflict of interest
   
   

   Duty and Obligation of the Reviewer

   1. Contribution to editorial decisions

   Publication of manuscripts in Jurnal Pajak dan Keuangan Negara (JPKN) involves reviewer in the associated field. Decisions of the reviewer contribute to the editor’s decision for every manuscript. This journal uses the blind-review process. The result of the review is sent back to the author by the editor. This point is done to improve the author’s quality of writing.

   2. Promptness

   Jurnal Pajak dan Keuangan Negara (JPKN) values punctuality of the publication and information delivery to authors. Every submitted manuscript in Jurnal Pajak dan Keuangan Negara (JPKN) will be informed to the author and reviewer to be processed based on the basic provisions. If the reviewer is unable to submit on-time, the editor will decide to replace them with another reviewer that is more qualified. This is to ensure that the publication time is consistent with the decided schedule.

   3. Privacy and Confidentiality

   Jurnal Pajak dan Keuangan Negara (JPKN) is managed by the LPPM PKN STAN with support of the editor and expert reviewer. Every manuscript submitted is secured confidentially by the editors, reviewer, and publisher. By the fact that it is blind reviewd, every manuscript can only be discussed for its content by editor and writer.

   4. Objectivity Standard

   Every submitted manuscript submitted to Jurnal Pajak dan Keuangan Negara (JPKN) is obligated to be evaluated by the editors and reviewers based on the established standard. Nevertheless, commentary and review by the editor and reviewer must be respectful towards the author. Every reviewer is required to be consistent with the decision and recommendation for the editors and writer

   5. Reference Citation / Acknowledgment

   The reviewers are obligated to make point of reference used in the manuscript submitted by the authors through the editor. Every source must be checked for its validity and novelty, and is obtained from trusted journal site. 

   6. Disclosure and Conflict of Interest

   Any specific information or ideas obtained through peer-review process must be kept confidential not used for personal gain. Reviewers should not any consider texts containing conflicts of interest which from competitive, collaborative, or other relationships or also connections with writers, companies or other institutions associated with the research.

    

   Duties and Obligation of the Author

   1. Reporting Standard

   All authors are obligated to serve accountable relevant information in works submitted to Jurnal Pajak dan Keuangan Negara (JPKN). Presented data ought to be cited from liable sources. The references must be written in the article. Any form of fraud or inacurrate statement made on purpose is an unethical doing therefore unacceptable.

   2. Data Access and Retention

   The Authors might be asked for explanation related to data and information written in the script. Thus they are obligated to provide data and information to the editor and the reviewer punctually. This is due to simplify the correction process of submitted article bassed on the guideline by Madani : Jurnal Pengabdian Kepada Masyarakat

   3. Originality and Plagiarism

   Authors must ensure that the work is original. They must make proper citations whenever using other's word or work. If any sort of plagiarism or problems with the citation is discovered in the author's work, the manuscript will be automatically rejected. Complete policies related to plagiarism can be seen in the Plagiarism Policy

   4. Multiple, Redundant or Concurrent Publication

   Whenever an author submits a manuscript to be published in the Jurnal Pajak dan Keuangan Negara (JPKN) , one is not allowed to send the manuscript to another publisher simultaneously. This act is considered unethical. Thus the manuscript would not be accepted.

   5. Acknowledgment of Sources.

   Every manuscript sent by the author to Jurnal Pajak dan Keuangan Negara (JPKN) ought to give proper acknowledgment and credits to cited authors. All of the acknowledgment must be written clearly in the Reference List.

   6. Authorship of the Paper.

   Authorship should be limited to those who have made a significant contribution to the research reported in the submitted manuscript. The authors listed in the manuscript have a responsibility to keep the co-authors posted with the review process. If the manuscript is accepted, all authors are required to provide and sign a statement that the research is their original work

   7. Hazards and human or animal subjects

   If the research use of chemicals, procedure or tools which may contain hazard that normally does not inherent in the usage, the author must clearly identify all these things in the text

   8. Disclosure and Conflicts of Interest.

   All writers should express in their manuscript everything that supports them to complete the research. All financial supports for the research should be disclosed.

   9. Fundamental errors in published works

   When an author discovers a significant error or inaccuracy in his published work, the author is obligated to immediately notify the editor or publisher of the journal and work with the editor to withdraw or improve the research.