Manuscript submitted to Indonesian Journal of Taxation and Accounting (IJOTA) will be screened using Turnitin or iThenticate similarity detection tool. The Indonesian Journal of Taxation and Accounting (IJOTA) will immediately reject papers leading to plagiarism or self-plagiarism.

The Indonesian Journal of Taxation and Accounting (IJOTA) aims to ensure that all authors uphold high standards of academic integrity, particularly related to plagiarism and proper scholarly attribution.

Plagiarism occurs when an author uses ideas, information, or words from another source without appropriate acknowledgment. Even when unintentional, plagiarism constitutes a serious breach of academic ethics and is unacceptable in scholarly publications.

When an author obtains specific information (such as names, dates, locations, statistical figures, or other detailed data) from a specific source, proper citation is required. Exceptions apply only for widely known public facts that appear consistently in numerous references (e.g., general economic classifications, basic accounting principles, or widely recognized financial indicators).

When an author adopts an idea from another scholar, citation is mandatory even if the author further develops, modifies, or expands the idea. This includes interpretations of data, methodological considerations, analytical frameworks, and conceptual approaches. Authors must credit the original source before presenting their own extended argument or interpretation.

When an author uses the exact words from another source, both quotation marks and citation are required. If four or more consecutive words are identical to those in the original source, quotation marks must be provided; citation alone is insufficient.

The Indonesian Journal of Taxation and Accounting (IJOTA) treats academic integrity with the utmost seriousness. The editorial team reserves the right to withdraw acceptance or retract any manuscript that is found to violate these ethical standards. For further inquiries, authors may contact the editorial office at ijota_globeresco@gmail.com.