Publication Ethics

Jurnal Keuangan dan Perpajakan (JKP) is committed to upholding the highest standards of publication ethics, academic integrity, transparency, and professional responsibility throughout the editorial and publication process. The journal adheres to internationally recognized ethical publishing principles and follows the guidelines established by the Committee on Publication Ethics (COPE). All parties involved in the publication process, including authors, reviewers, editors, and editorial staff, are expected to maintain ethical conduct and contribute to the integrity of scholarly communication.

Publication and Authorship

All manuscripts submitted to JKP are subject to a rigorous double-blind peer-review process conducted by independent experts in relevant fields. The review process is designed to ensure fairness, objectivity, academic quality, and impartial evaluation of scholarly work.

Editorial assessment is based on the originality of the manuscript, its contribution to accounting, finance, taxation, and related disciplines, methodological rigor, theoretical relevance, practical significance, clarity of presentation, and consistency with the journal’s aims and scope. Editorial decisions may result in acceptance, minor revision, major revision, or rejection. Requests for revision do not guarantee publication, as acceptance depends on the satisfactory resolution of reviewers’ and editors’ comments.

Manuscripts submitted to JKP must be original and unpublished works. Simultaneous submissions, duplicate publications, redundant publications, plagiarism, copyright infringement, data fabrication, data falsification, citation manipulation, and any other forms of publication misconduct are strictly prohibited. The journal reserves the right to reject, withdraw, or retract manuscripts found to violate ethical publishing standards.

Authors’ Responsibilities

Authors are responsible for ensuring that their manuscripts represent original scholarly contributions and comply with accepted standards of academic integrity. Submitted work must not have been published previously or be under consideration by another publication.

Authors must present research findings accurately, honestly, and transparently. Data should be authentic, verifiable, and obtained through ethical research procedures. Fabrication, falsification, selective reporting, or inappropriate manipulation of research data are considered serious ethical violations.

All individuals listed as authors must have made substantial intellectual contributions to the conception, design, execution, analysis, or interpretation of the study. Contributors who do not meet authorship criteria should be appropriately acknowledged. The corresponding author is responsible for ensuring that all co-authors approve the final manuscript and agree to its submission.

Authors must properly acknowledge all sources, references, data, theories, and prior scholarly works used in the manuscript. Any financial, institutional, professional, or personal conflicts of interest that could influence the research or publication process must be disclosed transparently.

Where applicable, authors are responsible for ensuring that research involving human participants, organizations, institutions, or sensitive data complies with relevant ethical standards and has received appropriate ethical approval.

If significant errors or inaccuracies are identified after publication, authors must promptly inform the editorial office and cooperate in issuing corrections, clarifications, or retractions when necessary.

Reviewers’ Responsibilities

Reviewers play an essential role in maintaining the academic quality and credibility of the journal. Manuscripts received for review must be treated as confidential documents and must not be shared, discussed, or used for personal advantage.

Reviewers are expected to conduct evaluations objectively, fairly, professionally, and constructively. Review comments should be supported by scholarly arguments and intended to improve the quality, clarity, and contribution of the manuscript.

Reviewers should identify relevant literature that has not been cited where appropriate and notify editors of any substantial similarity, overlap, or ethical concerns identified during the review process. Reviewers must decline review assignments when conflicts of interest exist that could compromise impartiality.

Reviewers are expected to complete reviews within the agreed timeframe and communicate promptly with the editorial team if delays occur.

Editors’ Responsibilities

Editors are responsible for maintaining the academic quality, integrity, and reputation of JKP. Editorial decisions must be based solely on scholarly merit, originality, methodological quality, relevance to the journal’s scope, and the significance of the manuscript’s contribution.

Editors must ensure a fair, transparent, confidential, and unbiased review process. Decisions should not be influenced by the authors’ race, gender, nationality, institutional affiliation, religious beliefs, political views, or personal characteristics.

Editors are responsible for protecting the confidentiality of manuscripts, reviewer identities, and editorial communications. Information related to submitted manuscripts must not be disclosed to unauthorized individuals.

When ethical concerns arise, editors are responsible for conducting appropriate investigations and implementing corrective actions when necessary. Such actions may include manuscript rejection, publication of corrections, issuance of retractions, or notification of relevant institutions and authorities.

Editors must avoid conflicts of interest and recuse themselves from editorial decisions whenever personal, professional, institutional, or financial relationships could affect impartial judgment.

Ethical Oversight

JKP is committed to promoting responsible research practices and ethical scholarly communication. Allegations involving plagiarism, duplicate publication, data fabrication, data falsification, inappropriate authorship, citation manipulation, undisclosed conflicts of interest, or other forms of publication misconduct will be investigated thoroughly and handled in accordance with accepted publication ethics standards and COPE guidelines.

The journal encourages authors, reviewers, editors, and readers to report ethical concerns whenever they arise. All allegations will be evaluated fairly, confidentially, and transparently to preserve the integrity of the scholarly record.

By submitting, reviewing, editing, or publishing manuscripts in JKP, all parties agree to uphold the principles of academic honesty, professional responsibility, transparency, and ethical publishing that support the advancement of accounting, finance, taxation, and related disciplines.