Editorial Policies

Focus and Scope

Media Akuntansi Perpajakan adalah media resmi untuk publikasi ilmiah, yang memuat artikel mengenai hasil penelitian, kajian, dan pemikiran tentang akuntansi dan perpajakan.

 

Section Policies

Article

Checked Open Submissions Checked Indexed Checked Peer Reviewed
 

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.

 

Authorship Criteria

Media Akuntansi Perpajakan (MAP) adopts the authorship principles of the International Committee of Medical Journal Editors (ICMJE), adapted to the context of scholarly research and publication in accounting and taxation. All individuals listed as authors must meet the following four criteria:

1. Substantial Contribution to the Research

Made a substantial contribution to the conception or design of the research, the collection, analysis, or interpretation of data, or the development of the theoretical framework and research methodology relevant to accounting and taxation.

2. Drafting and Critical Revision of the Manuscript

Participated in drafting the manuscript or critically revising it for important intellectual content, including the analysis, interpretation, theoretical arguments, or methodological aspects of the research.

3. Final Approval of the Manuscript

Reviewed and approved the final version of the manuscript to be published in Media Akuntansi Perpajakan.

4. Accountability and Responsibility

Agreed to be accountable for all aspects of the research and publication, ensuring that questions relating to the accuracy, integrity, or validity of any part of the work are appropriately investigated and resolved.

All individuals designated as authors must fulfill all four criteria. Contributions that do not meet the authorship criteria, such as administrative assistance, funding acquisition alone, or general supervision alone, should be acknowledged appropriately rather than automatically qualifying an individual for authorship. All authors are expected to disclose their respective contributions transparently and comply with the journal's publication ethics policies.

 

Publication Frequency

This journal is a periodical published twice a year in June and December

 

Publication Ethic

To maintain the quality and integrity of scholarly publications and to prevent publication misconduct, including plagiarism, the Editorial Board of Media Akuntansi Perpajakan (MAP) establishes and implements publication ethics guidelines. These guidelines apply to all parties involved in the publication process, including authors, editors, peer reviewers, and journal managers.

MAP's publication ethics guidelines are based on the principles and recommendations of the Committee on Publication Ethics (COPE). All parties involved in the publication process are expected to uphold the principles of honesty, transparency, fairness, confidentiality, and accountability, and to adhere to accepted standards of scholarly publishing.

MAP is committed to ensuring the originality and integrity of published works, maintaining an objective and transparent peer-review process, preventing plagiarism and other forms of publication misconduct, and handling allegations of ethical violations fairly and responsibly in accordance with applicable publication ethics guidelines.

Author Ethics

Authors submitting manuscripts to Media Akuntansi Perpajakan (MAP) must adhere to the following ethical principles to ensure the integrity, originality, and quality of scholarly publications.

1. Reporting Standards

Authors must present their research processes, methods, data, and findings accurately, honestly, clearly, and comprehensively. Research data must be recorded, maintained, and stored appropriately to support the verification of research findings when necessary. Manuscripts must contain sufficient methodological details and relevant references to enable readers to understand and, where applicable, reproduce the research. Fabrication, falsification, or knowingly inaccurate statements constitute unethical behavior and are unacceptable. All manuscripts must comply with MAP's submission guidelines.

2. Originality and Plagiarism

Authors must ensure that submitted manuscripts are original works and that all ideas, data, arguments, and materials derived from other sources are properly acknowledged and cited. Plagiarism in any form, including the use of others' work, ideas, or words without appropriate attribution, is unacceptable. Authors must also ensure the accuracy and authenticity of all citations and references and must not manipulate bibliographic information or attribute sources incorrectly.

3. Multiple and Concurrent Submissions

Authors must not submit the same manuscript simultaneously to more than one journal. A manuscript submitted to MAP must not be under consideration for publication elsewhere. Duplicate publication or redundant publication of substantially similar research without appropriate disclosure is unacceptable. If a manuscript is based on research that has generated previous publications or related manuscripts, authors must disclose the relevant publications and explain the relationship between the works to the editor.

4. Acknowledgment of Sources

Authors must appropriately acknowledge and cite all sources that have significantly influenced their research, including scholarly articles, books, datasets, reports, regulations, and other relevant materials. All citations must correspond to the references listed in the manuscript, and all references must be accurate, verifiable, and presented in accordance with MAP's referencing guidelines.

5. Submission Declaration

By submitting a manuscript to MAP, authors confirm that the manuscript is original, has not been published previously, and is not currently under consideration by another journal, except where prior dissemination has been disclosed to and accepted by the editor in accordance with the journal's policies. Any relevant overlap with previous publications or submissions must be disclosed transparently. Failure to comply with these requirements may result in rejection or further editorial action.

6. Author Qualifications and Responsibilities

Authors are expected to have appropriate academic or professional competence relevant to the subject of their manuscript, particularly in accounting, taxation, and related disciplines. The corresponding author is responsible for communicating with the editorial office, coordinating responses to editorial and reviewer comments, ensuring that all co-authors approve the submitted manuscript, and facilitating the resolution of any issues arising during the publication process.

7. Authorship and Contributions

Authorship must be limited to individuals who have made substantial intellectual contributions to the conception or design of the research, data collection, analysis or interpretation, or the development of the manuscript. All authors must participate in drafting or critically revising the manuscript, approve the final version for publication, and accept accountability for the integrity of the work. Individual contributions should be transparently identified when requested by the journal. Individuals who have contributed to the research but do not meet the authorship criteria should be acknowledged appropriately, with their consent. All authors must agree to the authorship order and the designation of the corresponding author before submission.

8. Correction of Errors

Authors must promptly notify the editor if they discover significant errors or inaccuracies in their submitted or published manuscripts. Such errors may involve research data, analysis, findings, citations, author names, affiliations, or other information that affects the accuracy or integrity of the publication. Authors must cooperate with the editorial team to correct the record through appropriate mechanisms, including corrections, retractions, or other editorial notices, when necessary.

9. Disclosure and Conflicts of Interest

Authors must disclose any financial, institutional, professional, or personal relationships that could reasonably be perceived as influencing their research, analysis, or conclusions. Authors must also disclose relevant sources of funding and the role of funders in the research, where applicable. Any potential conflicts of interest must be communicated to the editor at the time of submission. Authors are expected to uphold the principles of transparency, objectivity, and academic integrity throughout the research and publication process.

10. Research Integrity and Ethical Compliance

Authors must ensure that their research complies with applicable legal requirements, professional standards, and ethical principles relevant to the study. Research involving human participants, confidential information, or sensitive organizational and financial data must be conducted responsibly, with appropriate permissions and safeguards where required. Authors must ensure that the use of research data, accounting records, taxation information, and other confidential materials respects applicable privacy, confidentiality, and data-protection requirements.

Editor Ethics

The editors of Media Akuntansi Perpajakan (MAP) are responsible for maintaining the quality, integrity, and ethical standards of the journal's publication process. Editors must perform their duties objectively, transparently, and independently in accordance with the journal's editorial policies and accepted standards of scholarly publishing.

1. Publication Decisions

Editors are responsible for deciding whether a manuscript should be accepted, rejected, or returned to the authors for revision based on its scholarly quality, originality, relevance to the journal's focus and scope, and the recommendations of peer reviewers. Editorial decisions must be based on the manuscript's academic merit and contribution to the fields of accounting, taxation, and related disciplines. Editors must also consider applicable legal requirements concerning copyright infringement, plagiarism, defamation, and other forms of publication misconduct. Editors may consult other members of the Editorial Board or qualified reviewers when making publication decisions. They must ensure that appropriate procedures are in place to maintain the quality, accuracy, and integrity of published content.

2. Manuscript Evaluation and Peer Review

Editors must ensure that each submitted manuscript undergoes an initial assessment for relevance, originality, completeness, and compliance with the journal's submission guidelines. Manuscripts deemed suitable for further consideration must be evaluated through a fair, impartial, and rigorous peer-review process. Editors must clearly communicate the journal's peer-review procedures to authors and identify which types of submissions are subject to peer review. Reviewers must be selected based on their relevant expertise, academic qualifications, and ability to provide objective assessments. Editors must avoid appointing reviewers who have actual or potential conflicts of interest that could compromise the integrity of the review process.

3. Fairness and Editorial Independence

Editors must evaluate manuscripts solely on their academic merit, originality, methodological soundness, relevance, and contribution to knowledge, without discrimination based on the authors' gender, sex, race, ethnicity, religious beliefs, nationality, institutional affiliation, or other personal characteristics unrelated to scholarly quality. Editors must uphold editorial independence and make decisions free from inappropriate influence by authors, institutions, funders, sponsors, or other external parties. All editorial decisions must be made consistently and fairly in accordance with the journal's policies.

4. Confidentiality

Editors must maintain the confidentiality of submitted manuscripts and all communications related to the editorial and peer-review process. Manuscript information may only be shared with individuals authorized to participate in the publication process, including relevant editorial staff, reviewers, and the publisher, as appropriate. Editors must not disclose unpublished data, research findings, or other confidential information obtained through manuscript handling without the appropriate authorization. Where manuscripts contain confidential financial records, taxation information, personal data, or other sensitive materials, editors must ensure that these materials are handled in accordance with applicable confidentiality, privacy, and data-protection requirements.

5. Disclosure and Conflicts of Interest

Editors must disclose any actual, potential, or perceived conflicts of interest that could affect their editorial judgment. Editors must not participate in decisions concerning manuscripts in which they have a competing interest, including manuscripts authored by themselves, family members, close colleagues, or individuals with whom they have significant professional, financial, or institutional relationships. Such manuscripts must be handled by an independent editor to ensure an impartial decision-making process. Editors must not use unpublished information, data, arguments, or findings from submitted manuscripts for their own research or personal advantage without the authors' explicit written consent.

6. Handling Ethical Misconduct

Editors must respond appropriately to allegations or evidence of research and publication misconduct, including plagiarism, data fabrication, data falsification, duplicate publication, inappropriate authorship, and undisclosed conflicts of interest. When ethical concerns arise, editors must investigate them fairly and confidentially, provide relevant parties with an appropriate opportunity to respond, and take proportionate action based on the findings. Such action may include requesting clarification or corrections, rejecting a manuscript, issuing a correction or retraction, or notifying relevant institutions when warranted. Editors should follow applicable publication ethics guidance, including the recommendations of the Committee on Publication Ethics (COPE).

7. Correction and Retraction of Published Articles

Editors are responsible for ensuring that significant errors or instances of misconduct identified after publication are addressed promptly and transparently. Where necessary, editors must publish corrections, expressions of concern, or retraction notices to preserve the accuracy and integrity of the scholarly record. Decisions to correct or retract an article must be based on the seriousness of the issue and the available evidence, in accordance with the journal's policies and applicable publication ethics guidance.

 

Reviewer Ethics

Reviewers of Media Akuntansi Perpajakan (MAP) play an essential role in maintaining the quality, credibility, and integrity of scholarly publications. Reviewers are expected to conduct manuscript evaluations objectively, professionally, confidentially, and in a timely manner, in accordance with the journal's peer-review policies and accepted publication ethics standards.

1. Objectivity and Impartiality

Reviewers must evaluate manuscripts objectively, independently, and impartially, based on their scholarly merit, originality, methodological rigor, accuracy, relevance, and contribution to the fields of accounting, taxation, and related disciplines. Reviews must be conducted without discrimination based on the authors' gender, sex, ethnicity, race, religious beliefs, nationality, institutional affiliation, or other personal characteristics unrelated to the quality of the research. Reviewers must provide clear, constructive, and evidence-based comments to support their assessments and recommendations. Personal criticism of authors is inappropriate.

2. Confidentiality

All manuscripts received for review must be treated as confidential documents. Reviewers must not disclose, distribute, reproduce, or discuss any part of a manuscript with unauthorized individuals without the editor's explicit permission. Information obtained through the peer-review process must not be used for personal, professional, or commercial advantage.

3. Competence and Acceptance of Review Assignments

Reviewers should accept review assignments only when they have sufficient expertise in the subject matter and can provide a fair and informed assessment. If a reviewer considers themselves unqualified to evaluate a manuscript or identifies a potential conflict of interest, they must promptly notify the editor and decline the assignment. Reviewers should also inform the editor immediately if they are unable to complete an accepted review within the agreed timeframe.

4. Timeliness and Accuracy of Reviews

Reviewers must submit their evaluations within the timeframe specified by the journal. MAP establishes a target review period of 14 calendar days (two weeks), unless otherwise agreed with the editor. If additional time is required, reviewers must notify the editor promptly and request an extension. If a reviewer cannot complete the review within a reasonable period, the editor may reassign the manuscript to another reviewer to avoid unnecessary delays in the editorial process. Reviews must be thorough, accurate, constructive, and supported by relevant scholarly arguments.

5. Acknowledgment of Sources and Identification of Ethical Concerns

Reviewers should verify whether relevant sources are appropriately cited and whether references support the claims made in the manuscript. They should identify missing citations, inaccurate references, potential plagiarism, substantial similarities with previously published works, redundant publication, and other possible forms of research or publication misconduct. Any suspected ethical violations or significant irregularities must be reported confidentially to the editor, together with supporting evidence where available. Reviewers must not make unsupported allegations of misconduct.

6. Quality and Effectiveness of Peer Review

Reviewers must provide constructive recommendations that help the editor make informed editorial decisions and enable authors to improve their manuscripts. Evaluations should address relevant aspects of the research, including the clarity of the research objectives, appropriateness of the methodology, validity of the analysis, interpretation of findings, relevance of the conclusions, and adequacy of references. For manuscripts concerning accounting and taxation, reviewers should assess the accuracy and relevance of accounting concepts, taxation regulations, financial information, and other discipline-specific evidence where applicable. Reviewers must distinguish between essential revisions and suggestions intended to improve clarity or presentation.

7. Disclosure and Conflicts of Interest

Reviewers must disclose any actual, potential, or perceived conflicts of interest that could compromise the impartiality of their evaluation. Such conflicts may arise from competitive, collaborative, financial, professional, personal, or institutional relationships with the authors or organizations associated with the manuscript. Reviewers must decline or withdraw from an assignment when a conflict of interest could affect their judgment. They must not use privileged information, unpublished data, research findings, or ideas obtained through the review process for their own research or personal advantage without appropriate authorization.

8. Ethical Conduct and Editorial Independence

Reviewers must respect the confidentiality and integrity of the peer-review process and must not contact authors directly about a manuscript under review unless authorized by the editor. Reviewers must not use the review process to promote their own work inappropriately, demand unnecessary citations to their publications, or influence editorial decisions for personal or institutional benefit. All recommendations must be based on the manuscript's scholarly quality and compliance with accepted standards of research and publication ethics.

 

Archiving

Media Akuntansi Perpajakan (MAP) utilizes the LOCKSS (Lots of Copies Keep Stuff Safe) system to support the long-term preservation and restoration of its published content. LOCKSS is a distributed digital preservation system that enables participating libraries to maintain permanent archival copies of the journal's content. This system helps ensure that published articles remain accessible and recoverable in the event of data loss or other disruptions affecting the journal's primary website.

Through this digital preservation mechanism, MAP is committed to supporting the long-term accessibility, integrity, and availability of its scholarly publications.

 

Plagiarism Policy

Media Akuntansi Perpajakan (MAP) is committed to upholding the highest standards of academic integrity and preventing plagiarism and other forms of publication misconduct. All manuscripts submitted to MAP must be original scholarly works that have not been previously published and are not currently under consideration for publication by another journal.

Authors must properly acknowledge and cite all sources, ideas, data, and materials derived from other works. Plagiarism, data fabrication, data falsification, duplicate publication, and other forms of unethical publication practices are strictly prohibited. All submitted manuscripts are subject to editorial screening, including plagiarism checks where appropriate, to ensure compliance with the journal's publication ethics policies.

Any suspected or confirmed violation of publication ethics will be handled in accordance with MAP's editorial policies and applicable publication ethics guidelines.

1. Plagiarism Screening

  • All submitted manuscripts undergo plagiarism screening using appropriate similarity-checking software, such as Turnitin or iThenticate, before proceeding to the peer-review process.

  • Maximum Similarity Threshold: As a general screening guideline, the overall similarity index must be below 20%, with similarity from any single source not exceeding 3%.

  • Similarity reports are evaluated by the editorial team to determine whether matching text represents properly cited material, common terminology, references, or potentially problematic textual overlap. The similarity index alone does not determine whether plagiarism has occurred.

  • Manuscripts that do not meet the screening requirements may be returned to the authors for revision or rejected, depending on the nature and extent of the identified issues.

2. Prohibited Academic Misconduct

MAP prohibits all forms of plagiarism and research or publication misconduct, including but not limited to the following:

1. Direct Plagiarism

Copying words, sentences, paragraphs, ideas, or other materials from another source without appropriate acknowledgment and, where necessary, quotation marks.

2. Self-Plagiarism and Redundant Publication

Reusing substantial portions of one's previously published work without proper citation, disclosure, or appropriate justification. Authors must clearly identify any overlap with their previous publications and ensure that submitted manuscripts make a legitimate scholarly contribution.

3. Duplicate and Simultaneous Submission

Submitting the same manuscript to more than one journal simultaneously or republishing substantially similar work without appropriate disclosure and justification.

4. Data Fabrication and Falsification

Inventing research data, manipulating data or analytical results, or misrepresenting research findings. This includes the improper alteration or misrepresentation of accounting records, financial information, taxation data, survey results, and other empirical evidence.

5. Citation Manipulation

Providing inaccurate references, misrepresenting cited sources, or including irrelevant citations to manipulate citation metrics or improperly influence the visibility of particular publications.

6. Authorship Misconduct

Including individuals as authors who do not meet the journal's authorship criteria, omitting eligible contributors, or misrepresenting individual contributions to the research.

3. Editorial Actions and Sanctions

MAP will assess suspected plagiarism and other forms of academic misconduct fairly and carefully, taking into account the evidence, the nature and severity of the violation, and the authors' explanations where appropriate.

A. Before Publication

  • Similarity below 20%: The manuscript may proceed to the next editorial stage if the similarity report and initial assessment reveal no substantive ethical concerns. Meeting the numerical threshold does not automatically guarantee acceptance.

  • Similarity of 20% to 30%: The manuscript may be returned to the authors for clarification, revision, improved paraphrasing, and proper citation. The editorial team will evaluate the revised manuscript before making a further decision.

  • Similarity above 30%: The manuscript may be rejected if the editorial assessment identifies substantial unattributed overlap or other serious ethical concerns.

  • Substantial plagiarism or serious misconduct: A manuscript may be rejected regardless of its overall similarity index if credible evidence of serious misconduct is identified.

B. After Publication

If plagiarism or other serious publication misconduct is established after an article has been published, the Editorial Board will investigate the matter in accordance with the journal's publication ethics procedures and applicable guidance from the Committee on Publication Ethics (COPE).

Depending on the findings and severity of the violation, appropriate actions may include publishing a correction, issuing an expression of concern, or retracting the article. If retraction is necessary, a formal retraction notice will be published and linked to the original article to preserve the integrity of the scholarly record.

Where appropriate and consistent with applicable procedures, the journal may notify the authors' affiliated institutions or other relevant parties about substantiated cases of serious misconduct.

4. Authors' Responsibilities

Authors are responsible for ensuring the originality, accuracy, and integrity of their submitted manuscripts. They must properly cite all sources, disclose relevant overlaps with previous publications, provide accurate research data, and comply with MAP's publication ethics policies.

By submitting a manuscript to MAP, authors acknowledge that their work may be screened for similarity and assessed for potential research or publication misconduct. All suspected violations will be handled in accordance with the journal's editorial policies and applicable publication ethics standards.

 

Conflict of Interest

Media Akuntansi Perpajakan (MAP) requires all authors, peer reviewers, editors, and members of the Editorial Board to disclose any actual, potential, or perceived conflicts of interest that could influence or be perceived to influence their research, manuscript evaluations, or editorial decisions.

A conflict of interest arises when professional judgment concerning a primary interest, such as the validity of research findings, the accuracy of financial information, or the integrity of taxation analysis, may be influenced by a secondary interest, including financial benefits, personal relationships, professional affiliations, academic competition, or other competing interests.

1. Author Responsibilities

Declaration of Conflicts of Interest

All authors must disclose any financial, personal, professional, institutional, or other relationships that could reasonably be perceived as influencing their research, interpretation of findings, or manuscript preparation. Relevant disclosures must be provided at the time of manuscript submission.

Funding and Financial Support

Authors must disclose all sources of financial support for their research, including research grants, institutional funding, corporate sponsorships, consulting fees, equipment or data contributions, and other forms of material support, where applicable.

Role of Funding Organizations

Authors must clearly state whether any funding organization, sponsor, employer, or other supporting entity was involved in the research design, data collection, data analysis, interpretation of findings, manuscript preparation, or decision to submit the manuscript for publication.

Declaration of No Conflicts of Interest

If no competing interests exist, authors must include the following statement in their manuscript:

"The authors declare that they have no competing interests that could have influenced the research, analysis, or publication of this article."

2. Reviewer Responsibilities

Peer reviewers must disclose any actual, potential, or perceived conflicts of interest before accepting a review assignment. Reviewers must decline or withdraw from reviewing a manuscript if their impartiality could reasonably be compromised.

Circumstances that may constitute a conflict of interest include, but are not limited to:

  • Recent or ongoing research collaboration, joint publications, or other close professional relationships with any of the authors.

  • Employment in the same department or close organizational relationship with an author that could compromise impartiality.

  • Financial interests, consulting arrangements, personal relationships, or academic competition related to the manuscript.

  • Any other circumstances that may prevent the reviewer from providing an objective and independent assessment.

Reviewers must not use confidential or unpublished information obtained through the peer-review process for personal, professional, or financial advantage.

3. Editor and Editorial Board Responsibilities

Editors and Editorial Board members must disclose any actual, potential, or perceived conflicts of interest relating to a submitted manuscript.

An editor must not participate in editorial assessment or publication decisions when a conflict of interest could compromise, or reasonably be perceived to compromise, their impartiality. Such circumstances may include authorship or co-authorship of the manuscript, close professional or personal relationships with the authors, significant institutional conflicts, or financial relationships with organizations involved in the research.

When a conflict of interest is identified, the editor must recuse themselves from the editorial process. An independent editor or an appropriate member of the Editorial Board without competing interests must handle the manuscript, including reviewer selection and the editorial decision.

Editors and Editorial Board members must not use unpublished information, data, findings, or ideas obtained through manuscript handling for their own research, financial benefit, or personal advantage without appropriate authorization.

4. Handling Undisclosed Conflicts of Interest

If an undisclosed conflict of interest is identified before or after publication, the Editorial Board will assess the circumstances and take appropriate action in accordance with the journal's publication ethics policies and relevant guidance from the Committee on Publication Ethics (COPE).

Depending on the nature and severity of the issue, the actions taken may include requesting a disclosure or clarification from the authors, publishing a correction, issuing an expression of concern, or retracting the article when justified by the evidence.

All cases will be handled fairly, confidentially, and transparently, with the objective of protecting the integrity of the scholarly record and maintaining readers' trust in the journal.

5. Transparency and Publication Integrity

MAP is committed to ensuring that conflicts of interest are disclosed and managed appropriately throughout the submission, peer-review, and publication processes. The disclosure of a competing interest does not automatically constitute misconduct or disqualify a manuscript from publication. Rather, transparent disclosure enables editors and readers to assess the circumstances and determine whether appropriate safeguards are necessary.

All parties involved in the publication process are expected to uphold the principles of transparency, objectivity, accountability, and academic integrity.