Review Guidelines

Before accepting or declining an invitation to review, please consider the following:

• Does the article align with your area of expertise? Only accept if you can provide a high-quality review.
• Are there any potential conflicts of interest? Disclose them to the editor when responding.
• Do you have the time to complete the review within the given deadline?

Please respond promptly to the invitation to avoid delays in the review process. 

Review Comments

Your review is essential in helping the editor decide whether to publish the article. Please provide your overall opinion and general observations. Comments should be constructive and objective, avoiding personal remarks or details.

Please explain and support your judgments so that both editors and authors can understand your reasoning. Indicate whether your comments represent your opinion or are supported by data.

Reviewer Checklist

• Provide your main impressions of the article, including its novelty, significance, and contribution to the field.
• Offer specific comments and suggestions on substance of the manuscript
• If you suspect plagiarism, fraud, or ethical concerns, report them to the editor with detailed information.
• Treat all manuscripts as confidential documents, adhering to the principles of confidentiality during and after the review process.
• Any suggestions to include citations to reviewers' work must be based on genuine scientific reasons and not intended to increase citation counts or visibility.

The Final Decision

The Editor of Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia will make the ultimate decision to accept or reject an article. The editor will consider all reviewer feedback and may seek a third opinion or request revisions from the author before making a final decision.