Editorial Policies

Focus and Scope

JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN an electronic journal, provides a forum for publishing original research articles, review articles from contributors, and new technology news related to taxation, business, economics, accounting, and management. This journal includes original research articles, review articles, and brief communications, including:

Taxation
Tax accounting
Management Accounting
Financial Accounting
Accounting Information Technology
Capital market

Section Policies

Artikel

Open Submissions

Indexed

Peer Reviewed

Cover and Content

Open Submissions

Indexed

Peer Reviewed

Peer Review Process

Editor in Chief will assign the manuscript to Managing Editor for further handling. The Managing Editor will request at least two scientists to review the research article manuscript. All manuscripts are subject to blind peer-review, the author identities are concealed from the reviewers, throughout the review process to meet standards of academic excellence.

Detailed information about the flow for the manuscript submission (author) to the acceptance by the editor is shown in the following figure.

Peer Review Process

In short, the steps are:

Manuscript Submission (by author) (route 1)
Manuscript Check and Selection (by manager and editors) (route 2). Editors have a right to directly accept, reject, or review. Prior to further processing steps, plagiarism check using Turnitin is applied for each manuscript.
Manuscript Reviewing Process (by reviewers) (route 3-4)
Notification of Manuscript Acceptance, Revision, or Rejection (by editor to author based on reviewers comments) (route 5)
Paper Revision (by author)
Revision Submission based on Reviewer Suggestion (by author) with the similar flow to point number 1. (route 1)
If the reviewer seems to be satisfied with revision, notification for acceptance (by editor). (route 6)
Galley proof and publishing process (route 7 and 8)

The steps point number 1 to 5 are considered as 1 round of the peer-reviewing process (see the grey area in the figure). The editor or editorial board considers the feedback provided by the peer reviewers and arrives at a decision. The following are the most common decisions:

Accepted, as it is. The journal will publish the paper in its original form;
Accepted by Minor Revisions, the journal will publish the paper and asks the author to make small corrections (let authors revised with stipulated time);
Accepted by Major Revisions, the journal will publish the paper provided the authors make the changes suggested by the reviewers and/or editors (let authors revised with stipulated time);
Resubmit (conditional rejection), the journal is willing to reconsider the paper in another round of decision making after the authors make major changes;
Rejected (outright rejection), the journal will not publish the paper or reconsider it even if the authors make major revisions.

Publication Frequency

Jurnal Pabean : Perpajakan, Bisnis, Ekonomi Akuntansi, Manajemen is scheduled for publication twice a year in January and July

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.

Publication Ethics

JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN is a peer-reviewed journal published by Taxation Study Program of Politeknik Bosowa. The journal is committed to upholding the highest standards of publication ethics and takes all possible measures against any publication malpractices. All authors submitting their works to the journal for publication as original articles attest that the submitted works represent their authors’ contributions and have not been copied or plagiarized in whole or in part from other works. This statement is based on Elsevier's Policies and Ethics and COPE Best Practice Guidelines for Journal Editors.

Ethical Guideline for Journal Publication. The publication of an article in a peer-reviewed Jurnal Pabean. 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 important 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.

Taxation Study Program of Politeknik Bosowa as the publisher of Jurnal Pabean : Perpajakan Ekonomi Bisnis Akuntansi Manajemen takes its duties of guardianship over all stages of publishing seriously and we recognize our ethical behavior and other responsibilities.

Duties of Authors

Reporting Standards: Authors of reports or 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 behaviour 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 works. If the authors have used the work and/or words of others then it has to be appropriately cited or quoted. Plagiarism takes many forms, from 'passing off' another's paper as the author's own paper, to copying or paraphrasing substantial parts of another's paper (without attribution), and/or to claiming results from research conducted by others. Plagiarism in all its forms constitutes unethical publishing behaviour and is unacceptable.
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 manuscript to more than one journal concurrently constitutes unethical publishing behaviour 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 paper and have agreed to its submission for publication.
Disclosure and Conflicts of Interest: All authors should disclose in their manuscript any financial or other substantive conflicts of interest that might be construed to influence the results or interpretation of their manuscript. All sources of financial support for the project should be disclosed.
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.
Hazards and Human or Animal Subjects: If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.

Duties of Editors

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 be used in an editor's own research without the express written consent of the author.
Publication Decisions: The editor board journal are responsible for deciding which of the articles submitted to the journal should be published. 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.
Review of Manuscripts: The editor must ensure that each manuscript is initially evaluated by the editor for originality. The editor should organize and use peer review fairly and wisely. Editors should explain their peer review processes in the information for authors and also indicate which parts of the journal are peer-reviewed. The editor should use appropriate peer reviewers for papers that are considered for publication by selecting people with sufficient expertise and avoiding those with conflicts of interest.

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 assist 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.
Standards of Objectivity: Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
Confidentiality: Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorized by the editor.
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.
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 had been previously reported should be accompanied by the relevant 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.

Plagiarism Policy

Plagiarism and self-plagiarism are not allowed;
The authors should ensure that they have written entirely original works, and if the authors have used the work and/or words of others that this has been appropriately cited or quoted;
An author should not in general publish manuscripts describing essentially the same research in more than one journal or primary publication. Submitting the same manuscript to more than one journal concurrently constitutes unethical publishing behavior and is unacceptable;
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.

Working Process:

Editorial Team checking manuscript on offline and online database manually (checking proper citation and quotation);
Editorial Team checking manuscript by using Turnitin app. If it is found plagiarism indication (more than 25%), the board will reject the manuscript immediately.