Publication Ethics Statement
Journal of Applied Taxation and Policy (JATAP) is a peer-reviewed, open-access journal. This statement outlines the ethical responsibilities of all parties involved in the publication process, including authors, the editor-in-chief, the Editorial Board, peer reviewers, and the publisher, Lontara Digitech Indonesia. This statement follows the COPE Best Practice Guidelines for Journal Editors.
Guidelines for Journal Publication Ethics
Articles published in the Journal of Applied Taxation and Policy (JATAP) contribute to the development of a coherent and credible body of knowledge. They reflect the quality of the authors’ work and the institutions supporting them. Peer-reviewed publications strengthen and represent scientific methods. Maintaining high ethical standards among authors, editors, reviewers, publishers, and the academic community is therefore essential.
Lontara Digitech Indonesia, as the publisher of JATAP, upholds its responsibility throughout the publication process and ensures that advertising, reprints, or commercial revenue do not influence editorial decisions.
Alleged Research Infringement
Research misconduct refers to falsification, fabrication, citation manipulation, or plagiarism in conducting or reviewing research and preparing manuscripts. When authors are found to be involved in such violations in a published article, the Editor is responsible for maintaining the accuracy and integrity of the scientific record.
In suspected cases, the Editors and Editorial Board will follow COPE best practices to conduct fair investigations. Manuscripts found to contain violations will be rejected. For published articles, retractions may be issued and linked to the original publication.
The initial step involves assessing the validity of allegations and determining whether they fall within the definition of research misconduct. This process also includes examining potential conflicts of interest.
If substantial errors or possible misconduct are identified, allegations will be communicated to the corresponding author, who must respond on behalf of all co-authors. Further expert review may be conducted. If misconduct is unlikely, clarifications or corrections may be provided through a letter to the editor.
Institutions are expected to conduct thorough investigations of suspected misconduct. Authors, journals, and institutions share responsibility for ensuring scientific accuracy. Through proper handling of concerns, including corrections or retractions, JATAP maintains its commitment to research integrity.
Publication decisions
The editor is responsible for deciding which submitted articles should be published. These decisions may involve consultation with the Editorial Board and must comply with legal requirements related to defamation, copyright, and plagiarism.
Complaints and Appeals
Journal of Applied Taxation and Policy (JATAP) provides clear procedures for handling complaints concerning the journal, Editorial Team, Editorial Board, or Publisher. Complaints may relate to editorial processes, citation manipulation, reviewer misconduct, or peer-review irregularities. All complaints will be handled following COPE guidelines.
Post-publication
Post-publication discussion is allowed through website posts, letters to the editor, or moderated external platforms.
Fair play
Editors evaluate manuscripts based solely on academic merit, without discrimination based on race, gender, sexual orientation, religious belief, ethnicity, nationality, or political ideology.
Confidentiality
Editors and editorial staff must not disclose information about submitted manuscripts to anyone other than the corresponding author, reviewers, potential reviewers, editorial advisors, and the publisher.
Disclosure and conflicts of interest
Unpublished materials disclosed in a submitted manuscript may not be used in the editor’s own research without written permission from the author.
Data Sharing Policy
Journal of Applied Taxation and Policy (JATAP) supports open research practices that enable reproducibility and verification of data, methods, and research standards. Authors are encouraged to share relevant research data, including raw data, processed data, software, algorithms, protocols, methods, and materials.
Duties of Reviewers
Contribute to Editorial Decisions
Peer reviewers assist editors in making publication decisions and help authors improve their manuscripts through constructive feedback.
Appropriateness
Reviewers who feel unqualified to evaluate a manuscript or cannot complete a timely review must notify the editor and withdraw from the review process.
Confidentiality
Manuscripts received for review must be treated as confidential documents and must not be shared with others unless permitted by the editor.
Review Standards
Reviews must be objective and constructive. Personal criticism of the author is inappropriate. Reviewers should present their assessments clearly and support their arguments.
Acknowledgment of Sources
Reviewers should identify uncited relevant works. Any claim of previously reported findings must be supported by a citation. Reviewers should also notify the editor if they detect substantial similarity or overlap with other works.
Disclosure and Conflicts of Interest
Information obtained from peer review must remain confidential and not be used for personal advantage. Reviewers should decline to review manuscripts where conflicts of interest exist.
Author's Duties
Reporting Standards
Authors must present an accurate and objective description of their research. Data must be presented truthfully, and the manuscript should include sufficient detail to allow replication. Misleading or false statements are unethical.
Originality and Plagiarism
Authors must ensure that their work is original. When referring to the work or words of others, proper citation is required.
Multiple, Redundant, or Concurrent Publications
Authors must not publish the same research in more than one journal. Submitting the same manuscript to multiple journals simultaneously is unacceptable and unethical.
Acknowledgment of Sources
Proper acknowledgment of relevant literature is required. Authors should cite publications that significantly influenced the reported work.
Authorship
Authorship should be limited to individuals who made significant contributions to the research. All contributors must be listed appropriately. The corresponding author must ensure that all co-authors approve the final manuscript.
Disclosure and Conflicts of Interest
All authors must disclose financial or other conflicts of interest that may influence the interpretation of their work. All sources of funding must be acknowledged.
Fundamental errors in published work
If an author discovers a significant error in their published work, they must promptly notify the editor or publisher and cooperate to correct or retract the publication.
Ethical Oversight
If the research involves chemicals, humans, animals, or procedures with potential risks, authors must clearly identify these in the manuscript. Required ethical approvals must be documented. For research involving confidential data or organizational procedures, authors must explain how confidentiality and data protection were ensured.
