Ethics Policy and Malpractice Statements

Law and Taxation Journal has high standards for expected ethical behavior by all parties involved in the act of publishing: the author, the journal editor, the peer reviewer and the publisher. Law and Taxation Journal is a peer-reviewed journal, published twice a year (in March and October) by the Department of Tax Law, Faculty of Law, Universitas Gadjah Mada. It is available online as open access sources as well as in print. This statement clarifies the ethical behavior of all parties involved in the act of publishing an article in this journal, including the author, the editor-in-chief, the Editorial Board, the reviewer, and the publisher. This statement is based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication

The publication of an article in the Law and Taxation Journal is an essential building block in the development of a coherent and respected network of knowledge. It is a direct reflection of the quality of the work of the authors and the institutions that support them. Peer-reviewed articles support and embody the scientific methods. It is therefore important to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the editor, the reviewer, the publisher, and the society. As the publisher of Law and Taxation Journal takes its duties of guardianship over all stages of publishing seriously and it recognizes its ethical and other responsibilities. Law and Taxation Journal is committed to ensuring that advertising, reprint, or other commercial revenue has no impact or influence on editorial decisions.

Publication Decisions

The editors of Law and Taxation Journal are responsible for deciding which of the articles submitted to the journal should be published. The editors may be guided by the policies of Law and Taxation Journal editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement, and plagiarism. The editor may confer with other editors or reviewers in making publication decisions.

Fair Play

An editor at any time evaluates manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

Confidentiality

The editors and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

Disclosure and Conflicts of Interest

Unpublished materials disclosed in a submitted manuscript must not be used in an editor's own research without the express written consent of the author.

 

DUTIES OF REVIEWERS

Contribution to Editorial Decisions

Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper.

Promptness
Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor and excuse himself from the review process.

Confidentiality
Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgment of Sources
Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. A reviewer should also call to the editor's attention any substantial similarity or overlap between the manuscript under consideration and any other published paper of which they have personal knowledge.

Disclosure and Conflict of Interest
Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers.

Review Process
Every manuscript submitted to Law and Taxation Journal is independently reviewed by at least two reviewers in the form of "double-blind review". Decision for publication, amendment, or rejection is based upon their reports/recommendation. In certain cases, the editor may submit an article for review to another, third reviewer before making a decision, if necessary.

 

DUTIES OF AUTHORS

Reporting Standards
Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable.

Data Access and Retention
If applicable, authors are asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide public access to such data, and should in any event be prepared to retain such data for a reasonable time after publication.

Originality and Plagiarism
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others, that this has been appropriately cited or quoted.

Multiple, Redundant, or Concurrent Publication
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Authors submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior, is unacceptable, and is subject to blacklisting.

Acknowledgment of Sources
Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work.

Authorship of the Paper
Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

Disclosure and Conflicts of Interest
All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed. Fundamental errors in published works When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

Fundamental errors in Published Works
When an author discovers a significant error or inaccuracy in his/her own published work, it is the author’s obligation to promptly notify the journal editor or publisher and cooperate with the editor to retract or correct the paper.

 

DUTIES OF PUBLISHERS

Handling of unethical publishing behaviour

In cases of alleged or proven scientific misconduct, fraudulent publication or plagiarism, the publisher, in close collaboration with the editors, will take all appropriate measures to clarify the situation and to amend the article in question. This includes the prompt publication of an erratum, clarification or, in the most severe case, the retraction of the affected work.  The publisher, together with the editors, shall take reasonable steps to identify and prevent the publication of papers where research misconduct has occurred, and under no circumstances encourage such misconduct or knowingly allow such misconduct to take place.

Access to journal content

The publisher is committed to the permanent availability and preservation of scholarly research and ensures accessibility by partnering with organizations and maintaining our own digital archive.