Publication Ethics

A 'code of conduct' which outlines the desired behavior and obligations of members of the scientific profession is needed in the publication of an article in a peer-reviewed journal. Such of a code of conduct attempts to optimize the advantages of science to society and the profession. The advancement of science necessitates the sharing of knowledge, even though this may sometimes forego any immediate personal advantage.

Indonesia Journal of Taxation and Accounting (IJOTA) is a journal with an objective to be a leading peer-reviewed platform and an authoritative source of information. IJOTA publishes original research articles, review articles and case studies focused on taxation and accounting which has neither been published elsewhere in any languages nor is it under review for publication anywhere. IJOTA is committed to upholding standards of ethical behavior at all stages of the publication process. Therefore, we consider neutrality, fairness, and honesty.

• Editors should be accountable for everything published in the journal. This includes having measures in place to assess the quality of the material they accept for the journal and a willingness to publish corrections and clarifications when required.
• Editors should guide authors and reviewers on everything that is expected of them.
• Editors should make decisions on which articles to publish based on quality and suitability for the journal.
• Editors should handle submissions in a fair without discrimination, unbiased and timely manner and treat all manuscripts as confidential, for distribution to others for purposes of peer-review only.
• Editors should have systems to ensure that peer reviewers’ identities are protected unless they use an open review system that is declared to authors and reviewers.
• Editors should provide new editorial board members with guidelines on everything that is expected of them and should keep existing members updated on new policies and developments.
• Editors should have systems for managing their conflicts of interest as well as those of their staff, authors, reviewers and editorial board members.

• Authors should declare that all work in their submitted piece is original, and cite content from other sources appropriately to avoid plagiarism.
• Authors must ensure their contribution does not contain any libelous matter or infringe on any copyright or other intellectual property rights or any other rights of any third party.
• The listing of authors should accurately reflect who carried out the research and wrote the article, and the order of authorship should be jointly determined by all of the co-authors.
• All authors should be aware of the submission of their paper to the journal and agree to the main author signing an IPR form on their behalf.
• Authors should ensure that their manuscript as submitted is not under consideration (or accepted for publication) elsewhere. Where sections of the manuscript overlap with published or submitted content, this should be acknowledged and cited.
• The source of funding for a research project should be listed on all funded research papers. Other sources of support should also be identified in the manuscript, typically in an acknowledgment.
• Authors should inform the editor or publisher if there is a significant error in their published piece, and work with the editor to publish an erratum, addendum or retraction where necessary.

• Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Reviewers should express their views clearly with supporting arguments.
• Reviewers should assist in improving the quality of a submitted article by reviewing the manuscript with care, consideration, and objectivity, promptly.
• Reviewers should inform the journal editor of any published or submitted content that is similar to the material under review, or any suspected plagiarism.
• Reviewers should declare any potential conflicts of interest relating to a specific article or author.
• Reviewers should respect the confidentiality of any information or material supplied during the review process.
• Any selected reviewers who feel unqualified to review the research reported in a manuscript or know that its prompt review will be impossible should notify the the editor and excuse themselves from the review process.
• Reviewers should follow the journal’s guidelines.

• Publishers should define the relationship between the publisher, editor, and other parties in a contract.
• Publishers should respect privacy (for example, for research participants, for authors, for reviewers)
• Publishers should defend intellectual property and copyright.
• Publishers should promote editorial independence.
• Publishers should work with journal editors to:
1. Regulate journal policies appropriately and aspire to meet those policies, particularly concerning: editorial independence; research ethics; authorship; clearness and honesty; peer review; appeals, and complaints.
2. Inform journal policies to authors, readers, and reviewers.
3. Evaluate journal policies periodically.
4. Preserve the integrity of the academic record.
5. Support the parties in charge of the investigation of suspected research and publication misconduct and, where possible, assist in the resolution of these problems.
6. Issue amendments, clarifications, and retractions.
7. Publish content on a timely basis.