Publication Ethics

Jurnal Inovasi Pajak Indonesia (JIPI)

Publication Ethics and Malpractice Statement

Jurnal Inovasi Pajak Indonesia (JIPI) is committed to maintaining the highest ethical standards in academic publishing. This policy aligns with the guidelines of the Committee on Publication Ethics (COPE) and follows international best practices to ensure transparency, integrity, and quality in research dissemination. All parties involved in the publication process—authors, editors, reviewers, and the publisher—must adhere to these ethical standards to uphold the credibility of scientific work.

Authors must ensure that their submitted manuscripts are original, free from plagiarism, and have not been published elsewhere. Any form of plagiarism, including self-plagiarism or redundant publication, is strictly prohibited. JIPI employs Turnitin plagiarism detection software, with a similarity threshold of 12%. Proper citations must be provided for all referenced works following the APA 7th edition citation style. Manuscripts that fail to meet originality requirements will be rejected immediately.

Authorship should accurately reflect significant contributions to the research. Individuals listed as authors must have actively participated in designing the study, collecting or analyzing data, and writing or revising the manuscript. Those who do not meet these criteria should be acknowledged but not listed as co-authors. Any changes to the author list after submission require the written consent of all listed authors.

Data fabrication, falsification, or manipulation is strictly forbidden. Authors must present data truthfully and, upon request, provide raw datasets for verification. If research involves human subjects, ethical approval from an institutional review board (IRB) must be obtained and documented. Authors are also required to disclose any potential conflicts of interest that could influence their research findings.

Editors must ensure a fair and unbiased peer review process. Decisions on manuscript acceptance or rejection should be based solely on the academic merit of the work, without discrimination regarding race, gender, institutional affiliation, or political background. Editors must maintain the confidentiality of submitted manuscripts and avoid conflicts of interest. If ethical violations are detected, appropriate corrective actions, including retractions or corrections, will be implemented following COPE guidelines.

Reviewers play a crucial role in maintaining the quality of publications by providing objective, constructive, and timely feedback. They must keep all manuscript details confidential and should not use unpublished information for personal or professional gain. If a reviewer identifies plagiarism or research misconduct, they should report it to the editorial board immediately. Reviewers must also disclose any conflicts of interest that could compromise their impartiality in evaluating the manuscript.

The publisher is responsible for ensuring the long-term preservation and accessibility of all published content. JIPI archives its publications through multiple secure platforms, including:

  • Institutional Repositories, ensuring that published content is stored securely and remains accessible for future reference.
  • LOCKSS (Lots of Copies Keep Stuff Safe), which distributes copies of published articles across partner libraries to safeguard against data loss.
  • Portico, a trusted digital archiving service that provides long-term content preservation against technological obsolescence.
  • OJS (Open Journal Systems), the primary platform for manuscript submission, review, publication, and archiving, ensuring seamless access for authors, reviewers, and readers.
  • CrossRef DOI System, assigning each published article a Digital Object Identifier (DOI) to maintain a permanent and stable reference link.

JIPI operates under an open-access model and publishes articles under the Creative Commons Attribution-ShareAlike 4.0 (CC BY-SA 4.0) license, allowing free distribution and adaptation of published works with proper attribution. The journal does not claim exclusive copyright over authors' work, supporting broader dissemination and academic collaboration.

Cases of ethical misconduct, including plagiarism, duplicate submission, or falsified data, are handled rigorously. Upon receiving an allegation, the editorial team conducts a thorough investigation. If misconduct is confirmed, actions may include issuing formal warnings, rejecting or retracting manuscripts, or notifying relevant institutions. In severe cases, authors may be blacklisted from future submissions.

This Publication Ethics and Malpractice Statement ensures that JIPI adheres to globally recognized ethical standards, reinforcing its commitment to academic integrity, transparency, and excellence in publishing. All stakeholders are expected to comply with these policies to maintain the credibility and impact of scholarly research in taxation and related fields.