Plagiarism Policy

Jurnal Pajak dan Keuangan Negara (JPKN) is committed to maintaining the highest standards of academic integrity. All manuscripts submitted to the journal must be original and free from plagiarism. The journal uses plagiarism detection software (e.g., Turnitin/iThenticate) to screen all submissions in accordance with COPE ethical guidelines.

1. Definition of Plagiarism

Plagiarism includes, but is not limited to:

  • Copying sentences, paragraphs, tables, figures, or data without proper citation

  • Improper or incomplete paraphrasing

  • Using unpublished material obtained during peer review

  • Submitting the same work to multiple journals (duplicate submission)

  • Republishing previous work without disclosure (self-plagiarism)

Any form of plagiarism is unacceptable.

2. Plagiarism Screening

All manuscripts undergo similarity checking at the following stages:

  1. Initial screening before peer review

  2. Secondary check after revision, if needed

Similarity checks are used as a supporting tool, and final assessment is made by the editors.

3. Similarity Thresholds

JPKN applies the following similarity standards:

  • Maximum total similarity allowed: 25%

  • Similarity from any single source must not exceed 5%

  • Excluded from similarity value: references, standard methodological descriptions, and common phrases

4. Handling of Plagiarism Cases (with Similarity-Based Decisions)

A. Minor Plagiarism (< 25% similarity)

Examples: minor copying, improper citation, small paraphrasing issues.
Editorial Decision:
Manuscript may proceed to the peer-review process.
Authors may be asked to improve citations during revision, but the review will continue.

B. Moderate Plagiarism (25% – 40% similarity)

Examples: copied paragraphs, significant paraphrasing without citation, multiple medium-similarity segments.
Editorial Decision:
Manuscript requires revision before entering review.
Authors must revise and resubmit a cleaner version with proper paraphrasing and citation.

C. Severe Plagiarism (> 40% similarity)

Examples:

  • Large sections copied

  • Multiple high-similarity sources

  • Duplicate submission

  • Self-plagiarism of substantial portions

Editorial Decision:
Manuscript is rejected.
JPKN may prohibit resubmission for a specified period in cases of ethical misconduct.

5. Plagiarism Detected After Publication

If plagiarism is discovered after publication:

  • The editorial team will investigate the issue

  • Depending on severity, actions may include:

    • Publication of a correction

    • Retraction of the article

    • Removal of the article from the website

  • A formal statement will be issued following COPE Retraction Guidelines

6. Author Responsibilities

Authors must ensure that:

  • Submitted work is original

  • All sources are cited appropriately

  • Permission is obtained for any reproduced materials

  • The manuscript is not under review elsewhere

  • Any related previous publications are disclosed

Submitting a manuscript indicates acceptance of this policy.

7. Editorial Responsibilities

Editors are responsible for:

  • Conducting similarity screening

  • Evaluating plagiarism cases fairly

  • Ensuring confidentiality of manuscript data

  • Following COPE flowcharts when handling ethical issues