Indonesian Journal of Taxation and Accounting (IJOTA) is published by Global Research Collaboration and operates under the Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with Indonesian Journal of Taxation and Accounting (IJOTA) agree to the following terms:

1. The journal allows authors to retain the copyright of their articles without restrictions.
2. The journal allows authors to maintain publishing rights without limitations.
3. The legal framework for publication accessibility follows the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA).

Indonesian Journal of Taxation and Accounting (IJOTA) is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License.