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Disclaimer

The views and opinions expressed in articles published in Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia are those of the authors and do not necessarily reflect the official policy or position of the journal, its editorial board, or the institution with which the author is affiliated.

Open Access Policy

Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia 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.

Retained Rights/Terms and Conditions of Publication

1. As an author you (or your employer or institution) may do the following:

  • make copies (print or electronic) of the article for your own personal use, including for your own classroom teaching use;
  • make copies and distribute such copies (including through e-mail) of the article to research colleagues, for the personal use by such colleagues (but not commercially or systematically, e.g. via an e-mail list or list server);
  • present the article at a meeting or conference and to distribute copies of the article to the delegates attending such meeting;
  • for your employer, if the article is a ‘work for hire’, made within the scope of your employment, your employer may use all or part of the information in the article for other intra-company use (e.g. training);
  • retain patent and trademark rights and rights to any process, procedure, or article of manufacture described in the article;
  • include the article in full or in part in a thesis or dissertation (provided that this is not to be published commercially);
  • use the article or any part thereof in a printed compilation of your works, such as collected writings or lecture notes (subsequent to publication of the article in the journal); and prepare other derivative works, to extend the article into book-length form, or to otherwise re-use portions or excerpts in other works, with full acknowledgement of its original publication in the journal;
  • may reproduce or authorize others to reproduce the article, material extracted from the article, or derivative works for the author’s personal use or for company use, provided that the source and the copyright notice are indicated, the copies are not used in any way that implies RCEPM-LIPI endorsement of a product or service of any employer, and the copies themselves are not offered for sale.

All copies, print or electronic, or other use of the paper or article must include the appropriate bibliographic citation for the article’s publication in the journal.

2. Requests from third parties

Although authors are permitted to re-use all or portions of the article in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use. Requests for all uses not included above, including the authorization of third parties to reproduce or otherwise use all or part of the article (including figures and tables), should be referred to Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia by going to our website at http://ejurnal.pajak.go.id.

3. Author Online Use

  • Personal Servers. Authors and/or their employers shall have the right to post the accepted version of articles pre-print version of the article, or revised personal version of the final text of the article (to reflect changes made in the peer review and editing process) on their own personal servers or the servers of their institutions or employers without permission from Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, provided that the posted version includes a prominently displayed Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia copyright notice and, when published, a full citation to the original publication, including a link to the article abstract in the journal homepage. Authors shall not post the final, published versions of their papers;
  • Classroom or Internal Training Use. An author is expressly permitted to post any portion of the accepted version of his/her own articles on the author’s personal web site or the servers of the author’s institution or company in connection with the author’s teaching, training, or work responsibilities, provided that the appropriate copyright, credit, and reuse notices appear prominently with the posted material. Examples of permitted uses are lecture materials, course packs, e-reserves, conference presentations, or in-house training courses;
  • Electronic Preprints. Before submitting an article to an Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, authors frequently post their manuscripts to their own web site, their employer’s site, or to another server that invites constructive comment from colleagues. Upon submission of an article to Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, an author is required to transfer copyright in the article to Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, and the author must update any previously posted version of the article with a prominently displayed Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia copyright notice. Upon publication of an article by the Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, the author must replace any previously posted electronic versions of the article with either (1) the full citation to the work with a Digital Object Identifier (DOI) or link to the article abstract in Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia homepage, or (2) the accepted version only (not the final, published version), including the Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia copyright notice and full citation, with a link to the final, published article in journal homepage.

4. Author/Employer Rights

If you are employed and prepared the article on a subject within the scope of your employment, the copyright in the article belongs to your employer as a work-for-hire. In that case, Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia assumes that when you sign this Form, you are authorized to do so by your employer and that your employer has consented to the transfer of copyright, to the representation and warranty of publication rights, and to all other terms and conditions of this Form. If such authorization and consent has not been given to you, an authorized representative of your employer should sign this Form as the Author.

5. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Copyright Ownership

It is the formal policy of Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia to own the copyrights to all copyrightable material in its technical publications and to the individual contributions contained therein, in order to protect the interests of the Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, its authors and their employers, and, at the same time, to facilitate the appropriate re-use of this material by others. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia distributes its technical publications throughout the world and does so by various means such as hard copy, microfiche, microfilm, and electronic media. It also abstracts and may translate its publications, and articles contained therein, for inclusion in various compendiums, collective works, databases and similar publications