Editorial Policies

Focus and Scope

Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, February and October, by Departement of Public Administration Faculty of Sosial dan Political Sciences UIN Sunan Gunung Djati Bandung.

Jurnal Perpajakan dan Keuangan Publik intends to to encourage academics to publish their ideas, empirical studies, and valid research results so that they are expected to provide various solutions in dealing with issues and challenges of Taxation and Public Finance both in regional and national context.

This journal covers a number of topics related to Taxation, Public Finance, Public Budgeting, Tax Policy, and other issue related to Tax and Public Finance.

 

 

 

Section Policies

Articles

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

Peer Review Process

In terms of maintaining the quality of the journal, all of the submissions have to meet particular standards that will be subjected to peer-review process.

  1. Manuscripts submitted into this journal will be examined and criticized at least by two blind reviewers.
  2. The editor chief has a privilege to select which manuscripts will be accepted in accordance with the result of the review by the reviewers.
  3. Manuscripts are peer-reviewed and will be given to authors roughly 21 days after the submission process.

 

Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

This journal is an open-access journal that means all content is freely available without charge to users or / institutions. Users are allowed to read, download, copy, distribute, print, search, or link to full-text articles in this journal without asking prior permission from the publisher or author. This is in accordance with Budapest Open Access Initiative

 

Archiving

This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...

 

Publication Ethics

Jurnal Perpajakan dan Keuangan Publik (ISSN 2986-0814) is a peer-reviewed journal published by Jurusan Administrasi Publik, FISIP, UIN Sunan Gunung Djati Bandung. This statement accounts the ethical behaviour of all stakeholders involved in the act of posting an article in this journal. Those are the author, the chief editor, the Editorial Board, the peer-reviewed and the publisher. This statement based on COPE’s Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication

The publication of an article in a peer-reviewed Jurnal Perpajakan dan Keuangan Publik 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 method. It is therefore essential to agree upon standards of expected ethical behavior for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society. 

AP Pustaka - Penerbit Jurusan Administrasi Publik, FISIP, UIN Sunan Gunung Djati Bandung as publisher of Jurnal Perpajakan dan Keuangan Publik takes the duties of guardianship over all stages of publishing so seriously, and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or additional commercial revenue has no impact or influence on editorial decisions. Besides, AP Pustaka - Penerbit Jurusan Administrasi Publik, FISIP, UIN Sunan Gunung Djati Bandung, and the Editorial Board will assist in communications with other journals and publishers where this is useful and necessary.

Publication decisions

The editor of the Jurnal Perpajakan dan Keuangan Publik is responsible for deciding which of the articles submitted to the journal should publish. The validation of the work in question and its importance to researchers and readers must always drive such decisions. The editors may be guided by the policies of the journal's editorial board and constrained by such legal requirements as shall then be in force regarding libel, copyright infringement and plagiarism. The editors may confer with other editors or reviewers in making this decision.

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 editor 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 use in an editor's 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 help 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 treat as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.

Standards of Objectivity

Reviews should conduct objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.

Acknowledgement of Sources

Reviewers should identify relevant published work that has not been cited by the authors. Any statement that an observation, derivation, or argument reported should accompany by the appropriate 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.

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

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 (consistent with the ALPSP-STM Statement on Data and Databases), if practicable, 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 actions and if the authors have used the works, or words of others that this has 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. Submitting the same paper concurrently to more than one journal constitutes unethical publishing behavior and is unacceptable.

Acknowledgement 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 article and have agreed to its submission for publication.

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.

 

Plagiarism Policy

Jurnal Perpajakan dan Keuangan Publik editorial board recognises that plagiarism is not acceptable and therefore establishes the following policy stating specific actions (penalties) upon identification of plagiarism/similarities in articles submitted for publication in Jurnal Perpajakan dan Keuangan Publik. Jurnal Perpajakan dan Keuangan Publik will use Turnitin's originality checking software as the tool in detecting similarities of texts in article manuscripts and the final version of articles ready for publication. A maximum of 20% of similarities is allowed for the submitted papers. If we found the article with more than 20% of the similarity index, the article will be returned to the author for correction and resubmission.

Level of Plagiarism

Minor: A short section of another article is plagiarised without any significant data or idea taken from the other paper
Action: A warning is given to the authors and a request to change the text and properly cite the original article is made

Intermediate: A significant portion of a paper is plagiarised without proper citation to the original paper
Action: The submitted article is rejected and the authors are forbidden to submit further articles for one year

Severe: A significant portion of a paper is plagiarised that involves reproducing original results or ideas presented in another publication
Action: The paper is rejected and the authors are forbidden to submit further articles for five years.

It is understood that all authors are responsible for the content of their submitted paper as they all read and understand JPKP's Copyright and Licensing Terms. If a penalty is imposed for plagiarism, all authors will be subject to the same penalty.