Open Access Policy

Jurnal Keuangan dan Perpajakan (JKP) is committed to promoting the broad dissemination of scientific knowledge by providing immediate, free, and unrestricted access to all published articles. All content published in the journal is freely available online and can be accessed by readers worldwide without subscription fees or access barriers.

The journal believes that scholarly research in accounting, finance, taxation, and related fields should be accessible to academics, researchers, practitioners, regulators, policymakers, business professionals, students, and the wider community. Open access facilitates the dissemination of knowledge, supports evidence-based decision-making, and encourages the practical application of research findings across both public and private sectors.

Through its open-access publishing model, JKP seeks to enhance the visibility, accessibility, and impact of scholarly works. Unrestricted access enables research findings to reach broader audiences, promotes academic collaboration across institutions and countries, and strengthens the exchange of ideas among researchers and practitioners. The journal recognizes that wider accessibility contributes to the advancement of accounting practices, financial management, taxation systems, corporate governance, and fiscal policy development.

JKP supports the principles of open science and acknowledges that freely accessible research accelerates scientific progress, fosters innovation, and encourages interdisciplinary collaboration. By removing financial and geographical barriers to information, the journal contributes to a more inclusive and equitable scholarly environment where knowledge can be shared, evaluated, and utilized for academic, professional, and societal benefit.

To ensure the long-term accessibility and preservation of published content, JKP supports digital dissemination, indexing services, metadata integration, and archiving mechanisms that enhance the discoverability, accessibility, and sustainability of scholarly publications. These efforts help ensure that published articles remain available to current and future generations of researchers, educators, practitioners, and policymakers.

As part of its commitment to academic excellence and knowledge dissemination, JKP continuously strives to foster an open, transparent, and globally accessible publishing environment that supports scholarly communication, intellectual exchange, and the advancement of accounting, finance, taxation, and related disciplines.