Indonesian Journal of Taxation and Accounting (IJOTA) is a peer-reviewed, open-access journal. This statement explains the ethical behavior of all parties involved in the act of publishing articles in this journal, including the authors, editor-in-chief, Editorial Board, peer reviewers, and the publisher Global Research Collaboration. This statement is based on the COPE Best Practice Guidelines for Journal Editors.

Guidelines for Journal Publication Ethics

Articles in Indonesian Journal of Taxation and Accounting (IJOTA) are an important building block in the development of a coherent and respected knowledge network. This reflects the quality of the work of authors and the institutions that support them. Peer-reviewed articles support and embody scientific methods. Therefore, it is essential to agree on the standards of ethical behavior expected of all parties involved in the publication process: authors, journal editors, peer reviewers, publishers, and the public.

Global Research Collaboration, the publisher of IJOTA, takes the duty of guardianship over all stages of publishing seriously and is aware of its ethical responsibilities. The publisher is committed to ensuring that advertising, reprints, or other commercial revenue have no influence on editorial decisions.

Alleged Research Infringement

Research violations include falsification, fabrication, manipulation of citations, or plagiarism in producing, conducting, reviewing research, or writing articles. When authors are found to be involved in research violations or other serious irregularities related to published work, the Editor is responsible for ensuring the accuracy and integrity of the scientific record.

In cases of suspected violations, the Editors and Editorial Board will follow COPE’s best practices to resolve complaints fairly. This includes an investigation of the allegations. Submissions containing such violations will be rejected. If a published paper is found to contain these issues, a retraction may be issued and linked to the original article.

The initial step involves determining the validity of the allegation and assessing whether it aligns with the definition of research misconduct. This also includes determining whether the individual involved has relevant conflicts of interest.

If a scientific error or significant irregularity is possible, the allegations will be communicated to the authors, who must respond on behalf of all co-authors. Further review or expert involvement may follow. If infringement is unlikely, clarification or additional analysis may be requested and published as necessary.

Institutions are expected to conduct thorough investigations of suspected misconduct. Authors, journals, and institutions share the responsibility of ensuring the accuracy of the scientific record. By responding appropriately to concerns and taking necessary corrective actions, IJOTA fulfills its responsibility to maintain the integrity of scholarly communication.

Publication decisions

The editor is responsible for deciding which submitted articles should be published. Editorial decisions are guided by the journal's policies and legal requirements, including those related to defamation, copyright infringement, and plagiarism. Editors may consult other editors or reviewers when making decisions.

Complaints and Appeals

Indonesian Journal of Taxation and Accounting (IJOTA) has a clear procedure for handling complaints against the journal, Editorial Staff, Editorial Board, or Publisher. Complaints cover issues related to editorial processes, citation manipulation, unfair editorial behavior, or peer-review manipulation. Complaint cases will be processed according to COPE guidelines.

Post-publication

Discussion after publication allows scholarly debate either on the journal website, through letters to the editor, or on moderated external platforms.

Fair play

Editors evaluate manuscripts solely on their intellectual content, without discrimination based on race, gender, sexual orientation, religious belief, ethnic origin, nationality, or political philosophy.

Confidentiality

Editors and editorial staff must not disclose information about a submitted manuscript to anyone other than the authors, reviewers, potential reviewers, editorial advisors, and the publisher as appropriate.

Disclosure and conflicts of interest

Unpublished material from submitted manuscripts may not be used in the editor's own research without written permission from the authors.

Data Sharing Policy

Indonesian Journal of Taxation and Accounting (IJOTA) supports open research practices to accelerate discovery and ensure reproducibility. Authors are encouraged to share research data such as raw datasets, processed data, software, algorithms, protocols, methods, and related materials.

Duties of Reviewers

Contribute to Editorial Decisions

Peer review assists editors in making publication decisions and helps authors improve their work through constructive feedback.

Appropriateness

Reviewers who feel unqualified or unable to conduct a timely review must notify the editor and withdraw from the process.

Confidentiality

Manuscripts received for review must be treated as confidential documents and should not be shared or discussed without permission from the editor.

Review Standards

Reviews must be conducted objectively. Personal criticism of authors is not acceptable. Reviewers must express their views clearly with supporting arguments.

Acknowledgment of Sources

Reviewers should identify relevant published work not cited by the authors and alert the editor to any substantial similarity between the manuscript and other published material.

Disclosure and Conflicts of Interest

Privileged information obtained through peer review must remain confidential and not be used for personal advantage. Reviewers must decline to review manuscripts where conflicts of interest exist.

Author's Duties

Reporting Standards

Authors must present accurate accounts of research and provide sufficient detail to allow others to replicate the work. Fraudulent or inaccurate statements constitute unethical behavior.

Originality and Plagiarism

Authors must ensure that submitted work is original and properly cites the work of others.

Multiple, Redundant, or Concurrent Publications

Authors may not publish the same research in more than one journal. Submitting the same manuscript to multiple journals simultaneously is unethical.

Acknowledgment of Sources

Authors must properly acknowledge the work of others and cite publications that have influenced their study.

Authorship

Authorship should be limited to individuals who made significant contributions to the research. All co-authors must approve the final manuscript and its submission.

Disclosure and Conflicts of Interest

Authors must disclose any financial or substantive conflicts of interest that could influence the interpretation of results.

Fundamental errors in published work

When authors discover significant errors in published work, they must promptly notify the editor and cooperate to retract or correct the article.

Ethical Oversight

If research involves chemicals, humans, animals, or equipment with inherent risks, authors must clearly identify these and provide ethical approval when necessary. Confidential or sensitive data must be handled appropriately.