Peer Reviewer Process

Jurnal Pajak dan Keuangan Negara (JPKN) implements a double-blind peer review process to ensure the academic quality, integrity, and relevance of every manuscript submitted for publication. This review system is conducted objectively, transparently, and in accordance with international publication ethics standards.

1. Initial Screening

All submitted manuscripts undergo an initial assessment by the Editorial Team to evaluate:

  • the relevance to the journal’s scope,

  • completeness of manuscript components,

  • general writing quality,

  • and plagiarism check using similarity detection software.

Only manuscripts that meet the journal’s initial criteria and fall within the acceptable similarity thresholds are forwarded to the review stage.

2. Double-Blind Peer Review

Manuscripts that pass the initial screening are assigned to at least two independent reviewers who are experts in the relevant field. Both author and reviewer identities are kept confidential throughout the process.

Reviewers assess the manuscript based on:

  • relevance and scientific contribution,

  • methodological rigor,

  • depth of analysis,

  • accuracy of data and conclusions,

  • originality,

  • quality of references and overall structure.

3. Reviewer Recommendations

Reviewers may provide one of the following recommendations:

  • Accept (without revision)

  • Minor Revision

  • Major Revision

  • Reject

The final decision is made by the Editor, taking into consideration the reviewers’ recommendations and the manuscript’s suitability for publication.

4. Revision Process

If revisions are required, authors must:

  • revise the manuscript based on reviewers’ comments,

  • provide a detailed response to reviewers document,

  • resubmit the revised manuscript within the specified timeframe.

Revised manuscripts may be reevaluated by the reviewers if necessary.

5. Final Decision

The Editor will make the final decision after reviewing:

  • the quality of revisions,

  • reviewer feedback,

  • and the overall alignment of the manuscript with the journal’s academic objectives.

The decision may be: accepted, requires further revision, or rejected.

6. Publication

Accepted manuscripts proceed to copyediting, layout, and publication. All published articles are made available under the journal’s Open Access policy.