Indonesian Journal of Taxation and Accounting (IJOTA) implements an open access publishing model, where the cost of publishing is supported by authors, their institutions, or other contributing bodies through an Article Processing Charge (APC).

As an open access journal, IJOTA requires payment of the APC at the early stage of the publication process. After the article is published, its content will remain freely and permanently accessible to readers, in accordance with applicable open access licensing policies.

Information regarding the APC amount is provided transparently on the main page of the journal.