Artificial Intelligence Policy

Jurnal Keuangan dan Perpajakan (JKP) recognizes the growing role of Artificial Intelligence (AI) in research, scholarly communication, and academic publishing. The journal supports the responsible, transparent, and ethical use of AI technologies while emphasizing that intellectual responsibility and academic accountability remain with human authors, reviewers, and editors.

AI Use by Authors

Authors may use AI tools to support research and manuscript preparation, including language enhancement, translation, coding assistance, data analysis, visualization, literature exploration, and other research-related activities. Any significant use of AI should be disclosed appropriately within the manuscript.

Transparency and Disclosure

Authors are expected to provide transparent information regarding the nature and extent of AI use when it has materially contributed to the preparation, analysis, interpretation, or presentation of the research. Such disclosure promotes transparency and facilitates proper evaluation of the research process.

Human Responsibility and Accountability

Authors remain fully responsible for the accuracy, originality, integrity, validity, and ethical compliance of all submitted content. The use of AI does not transfer responsibility for the manuscript to any software, platform, or automated system.

AI and Authorship

Artificial Intelligence tools cannot be listed as authors or co-authors. Authorship is limited to individuals who have made substantial intellectual contributions to the research and manuscript preparation.

Research Integrity and Quality Assurance

AI-generated outputs must be carefully reviewed, verified, and critically evaluated by the authors before submission. Authors are responsible for ensuring that AI-assisted content does not introduce inaccuracies, fabricated information, misleading interpretations, fictitious references, or unsupported conclusions.

AI Use by Reviewers

Reviewers must maintain the confidentiality of manuscripts throughout the peer-review process. Manuscripts, datasets, figures, tables, reviewer reports, or other confidential materials should not be uploaded to external generative AI platforms or systems that may compromise confidentiality, intellectual property rights, or publication ethics.

AI Use by Editors

Editors should ensure that editorial decisions are based on scholarly merit, originality, methodological rigor, ethical standards, and relevance to the journal’s scope. AI tools may assist administrative and editorial tasks, but editorial judgment and publication decisions remain the responsibility of the editorial team.

Ethical and Responsible AI Practices

The journal encourages the responsible use of AI technologies to support research innovation, knowledge creation, and scholarly communication while maintaining transparency, academic integrity, human oversight, and ethical publication standards.

Editorial Actions

Failure to comply with this policy, including undisclosed or inappropriate use of AI that compromises research integrity or publication ethics, may result in editorial actions in accordance with the journal’s policies and ethical guidelines.