Publication Ethics & Allegation of Misconduct

Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia or Scientax is a journal professionally managed by the Directorate General of Taxes by upholding copyright, license, privacy, and ethics of scientific publications. Every article published in the journal has a significant scientific impact on its readers because it prioritizes the principles of novelty, authenticity, and usefulness. The ethics of scientific publications is the basis and main principle in publishing Scientax, which regulates the ethics of authors, reviewers, editors, and journal managers. By understanding and implementing the ethics of scientific publication, it is hoped that every article published in the Scientax Journal can avoid all forms of publication malpractice and copyright infringement, such as duplication, fabrication, falsification, and plagiarism. Scientax adheres to the principles of publication ethics outlined by the Committee on Publication Ethics (COPE). We expect all authors, editors, and reviewers involved in the publication process to adhere to these ethical principles. 

Author’s Ethics

  1. Reporting: authors must report the process and the results of their research honestly, clearly, precisely, accurately, thoroughly, and in a balanced manner and keep the research data intact. The author’s honesty is expected in presenting every data and information contained in the content and results of the study.
  2. Authenticity: the author makes a statement that the work submitted to Scientax is original (sourced from the author’s ideas), has never been submitted and published in any media, in any language, and is not in the process of being submitted to other publishers. If there is duplication of publication and fraud, the author is willing to have the article removed from the publication of this journal.
  3. Clarity of sources: the author must mention and ensure that every source of reading used as a citation and bibliography is written completely and clearly. The author is strictly prohibited from citing other people’s writings without citing the source.
  4. Responsibility: the author is fully responsible for the data and research results they write, both in terms of methods, analysis, calculations, and details. If verification is needed from editors and reviewers, the author is willing to answer clearly, precisely, and honestly.
  5. Agreement: the author ensures that the names listed in the article are compiled based on each author’s contribution of ideas and thoughts and have been approved by the entire writing team. If there is a change, reduction, or addition of the author’s name, it must get the approval of the writing team. If there are outside parties who fully contribute (non-substance) to the smooth making of the manuscript, the author ensures gratitude to the related parties.
  6. Punctuality: the author is punctual in improving the manuscript as a result of review and editing for the sake of discipline and regularity of journal publishing. If it is not on time, the author is ready to accept the consequences, which is delaying the publication of their article.
  7. Disclosure of conflicts of interest: authors respect each other’s copyright and privacy to avoid conflicts of interest. If there is a conflict of interest with another party, the author must resolve it fairly and wisely.

Editor’s Ethics

  1. Neutrality: editors are neutral in selecting and screening manuscripts. Editors must be objective and fair to the author submitting a manuscript to Scientax. Editors are prohibited from discriminating against authors, whether based on gender, ethnicity, religion, race, inter-group, or nationality.
  2. Reporting: editors report the results of the selection and review of the manuscript clearly and precisely to the author by taking into account the accuracy, completeness, and clarity of reporting the results of research and development, including editing and writing techniques.
  3. Communicative: editors communicate effectively and efficiently in the journal publishing process. Every suggestion and criticism from authors, reviewers, and journal managers, must be responded to positively, clearly, honestly, and transparently.
  4. Justice: editors distribute manuscripts fairly to members of the editorial team and reviewers based on their respective duties, responsibilities, and competencies.
  5. Professional: editors work professionally based on their duties and responsibilities. The editor must understand any policies related to journal publishing. The editor ensures that each manuscript has a correct, fair, and objective editing and review process.
  6. Responsibilities: editors are fully responsible for the successful publication of the journal. Editora guarantee that every published article is a new and original work that is not plagiarized and benefits those who read and access the journal.
  7. Disclosure of conflicts of interest: editors respect each other’s copyrights and privacy to avoid conflicts of interest. If there is a conflict of interest with another party, the editor must resolve it fairly and prudently.

Reviewer’s Ethics

  1. Neutrality: reviewers are honest, objective, unbiased, independent, and only side with scientific truth. The process of reviewing the manuscript is executed professionally regardless of the author’s background. Reviewers are prohibited from reviewing manuscripts that involve themselves, either directly or indirectly.
  2. Professional: reviewers are required to be critical and professional in assessing the content of a written work, which is in accordance with their field of expertise, keep the manuscript that is being assessed confidential, and have the enthusiasm to improve the manuscript they are reviewing. Reviewers have the right not to review manuscripts if they are not in accordance with their field of expertise and can provide recommendations to other more competent reviewers.
  3. Quality assurance: reviewers have the task of assisting editors in improving the quality of the manuscript they are reviewing. Reviewers examine the manuscript substantively. Reviewers are required to uphold the basic principles and scientific analysis in the process of reviewing the manuscript. Reviewers work on the principles of truth, novelty, and authenticity; prioritizing the benefits of writing for the development of science, technology, and innovation; and understand the impact of writing on the development of science and technology.
  4. Punctuality: reviewers review manuscripts and provide recommendations to editors on time. If the reviewer requires an extension of time, the reviewer must notify the editor with clear reasons for the discipline and regularity of journal publication.
  5. Disclosure of conflicts of interest: reviewers respect each other’s copyright and privacy to avoid conflicts of interest. If there is a conflict of interest with another party, the reviewer must resolve it wisely and prudently.

Journal Manager’s Ethics

  1. Decision making: the journal manager must describe the vision, mission, and goals of the organization in journal publishing, taking into account the recommendations of reviewers and the editorial board. In making decisions, the journal manager is neutral and free from conflicts of interest of individuals or groups, businesses, aspects of ethnicity, religion, race, and intergroup (SARA).
  2. Freedom: the journal manager gives freedom to editors and reviewers to create a harmonious working atmosphere and respect each other to guarantee and protect intellectual property rights, especially those related to the management of funds received from third parties. The journal manager encourages editors and reviewers to apply ethical research clearances, including maintaining confidentiality, licensing, and special requirements in research on humans, animals, and other living things.
  3. Responsibility: the journal manager is responsible for updating information on journal publishing policy guidelines, such as determining the name of the publication, journal links, scope, manuscript writing instructions, publishing cooperation, licensing and legality of publications, and evaluating the publication of manuscripts.
  4. Promotion: the journal manager promotes and ensures the sustainability of journal publications. The journal manager has the right to determine the funds based on the policies and needs of journal publishing. In its management, the funder does not intervene in the content of the substance of the publication. Research and development funding sources are included in the publication without affecting the reader’s perception.
  5. Disclosure of conflicts of interest: journal managers respect each other’s copyright and privacy to avoid conflicts of interest. If there is a conflict of interest with other parties, the journal manager must resolve it fairly and wisely. 

Allegation of Research Misconduct

Scientax is dedicated to maintaining the highest standards of research integrity. Research misconduct, including but not limited to fabrication, falsification, plagiarism, and other unethical practices, is strictly prohibited. All allegations of research misconduct will be thoroughly investigated following COPE guidelines, and appropriate actions will be taken, which may include article retractions.

Authorship and Contributorship

Authorship should be based on substantial contributions to the research. All authors must have contributed significantly to the study and agree to be accountable for its content. Contributors who do not meet the criteria for authorship should be acknowledged appropriately. Any changes in authorship after submission must have the consent of all authors.

Complaints and Appeals

Scientax welcomes complaints or appeals about published articles or the editorial process. Complaints will be dealt with fairly, transparently, and in a timely manner. Authors, reviewers, and readers can contact the editorial office to submit their complaints or appeals, and the journal will follow COPE guidelines for resolution.

Conflict of Interest

Authors, reviewers, and editors must disclose potential conflicts of interest that could affect their objectivity and integrity. These conflicts may include financial interests, personal relationships, or professional affiliations that might introduce bias into their work or decision-making processes.

Ethical Oversight

Scientax adheres to ethical guidelines outlined by COPE. This includes ensuring the ethical treatment of research participants, the responsible use of animal subjects, and the protection of sensitive data.

Intellectual Property

Authors are responsible for obtaining all necessary permissions and rights for any materials used in their articles, including text, images, and data. Plagiarism and copyright infringement are unacceptable and will result in appropriate actions being taken.

Peer Review Policy

Scientax employs a double-blind peer review process to ensure the quality and integrity of our published articles. Reviewers are selected based on their expertise in the subject matter and provide constructive feedback to authors.

Plagiarism Screening Policy

All submitted manuscripts are subject to plagiarism screening using plagiarism detection software. The Editorial Team of Scientax is committed to ensuring that all published articles do not exceed a similarity score of 30%. Any plagiarism or self-plagiarism will result in appropriate action, including rejection of the manuscript or retraction of published articles.

Article Withdrawal Policy

Authors may request the withdrawal of their article before or after publication, provided valid reasons exist. Withdrawn articles will be marked, and the reasons for withdrawal will be communicated transparently to readers.

For more information on the ethics of scientific publications, please access the Committee on Publication Ethics (COPE) website.