Tax Accounting Applied Journal, or TAAIJ, has been published since 2022 by the Tax Accounting Department, Vocational Colleges of Diponegoro University. TAAIJ publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting and tax innovation and practices. TAAIJ is published twice a year, in May and October. The journal welcomes authors from any institutional backgrounds and accepts rigorous empirical research papers with any methods or approach that is relevant to the Indonesian economy and business context or content, as long as the research fits one of nine salient disciplines: 1. accounting 2. taxation 3. tax accounting 4. finance 5. auditing 6. information system 7. public sector 8. business 9. corporate governance.
PEER REVIEW PROCESS
All manuscripts submitted to this journal must follow focus and scope, and author guidelines of this journal. The submitted manuscripts must address scientific merit or novelty appropriate to the focus and scope. The Editor–in–Chief has the right to reject articles that do not meet the theme or the Guidance for Authors requirements. All manuscripts must be free from plagiarism content. All authors are suggested to use plagiarism detection software to do the similarity checking. Editors check the plagiarism detection of articles in this journal by using TURNITIN software.
The research article submitted to this journal will be peer–reviewed with double–blind review. Peer Review Statement Quality is ensured by rigorous and integrity, anonymous peer evaluation of each main paper by three independent referees. The reviewers give scientific valuable comments improving the contents of the manuscript.
The final decision of articles acceptance will be made by the Editor, on behalf of the Editorial Board according to the reviewer's comments. Publication of accepted articles including the sequence of published articles will be made by Editor – in – Chief by considering the sequence of accepted date and geographical distribution of authors as well as a thematic issue.
Review Outcomes: Utilizing feedback from the peer review process, the Editor will make a final publication decision. The review process will take approximately 1 to 3 months. Decisions categories include,
After reviewing, all the corresponding information is sent to the author. In one or two weeks, the author finalizes the article and sends the final version of it to the editors’ office. If after this period the article is not returned (or the editorial board is not informed about any delay) – the article is refused.
Publishes articles biannually ie every May and October
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.
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TAAIJ is a peer-reviewed electronic journal. This statement clarifies the ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, the peer-reviewer and the publisher (Diponegoro University). This statement is based on COPE’s Best Practice Guidelines for Journal Editors.
Ethical Guideline for Journal Publication
The publication of an article in a peer-reviewed TAAIJ 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 behaviour for all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society.
Department of Bussiness and Finance as the publisher of TAAIJ takes its duties of guardianship over all stages of publishing extremely seriously and we recognize our ethical and other responsibilities. We are committed to ensuring that advertising, reprint or other commercial revenue has no impact or influence on editorial decisions. In addition, the Department of Bussiness and Finance of Universitas Diponegoro and the Editorial Board will assist in communications with other journals and/or publishers where this is useful and necessary.
Research misconduct means fabrication, falsification, citation manipulation, or plagiarism in producing, performing, or reviewing research and writing an article by authors, or in reporting research results. When authors are found to have been involved with research misconduct or other serious irregularities involving articles that have been published in scientific journals, Editors have a responsibility to ensure the accuracy and integrity of the scientific record.
In cases of suspected misconduct, the Editors and Editorial Board will use the best practices of COPE to assist them to resolve the complaint and address the misconduct fairly. This will include an investigation of the allegation by the Editors. A submitted manuscript that is found to contain such misconduct will be rejected. In cases where a published paper is found to contain such misconduct, a retraction can be published and will be linked to the original article.
The first step involves determining the validity of the allegation and an assessment of whether the allegation is consistent with the definition of research misconduct. This initial step also involves determining whether the individuals alleging misconduct have relevant conflicts of interest.
If scientific misconduct or the presence of other substantial research irregularities is a possibility, the allegations are shared with the corresponding author, who, on behalf of all of the coauthors, is requested to provide a detailed response. After the response is received and evaluated, additional review and involvement of experts (such as statistical reviewers) may be obtained. For cases in which it is unlikely that misconduct has occurred, clarifications, additional analyses, or both, published as letters to the editor, and often including a correction notice and correction to the published article are sufficient.
Institutions are expected to conduct an appropriate and thorough investigation of allegations of scientific misconduct. Ultimately, authors, journals, and institutions have an important obligation to ensure the accuracy of the scientific record. By responding appropriately to concerns about scientific misconduct, and taking necessary actions based on evaluation of these concerns, such as corrections, retractions with replacement, and retractions, TAAIJ will continue to fulfill the responsibilities of ensuring the validity and integrity of the scientific record.
Publication decisions
The editor of the TAAIJ is 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.
TAAIJ will have a clear procedure for handling complaints against the journal, Editorial Staff, Editorial Board or Publisher. The complaints will be clarified to a respected person with respect to the case of complaint. The scope of complaints includes anything related to the journal business process, i.e. editorial process, found citation manipulation, unfair editor/reviewer, peer-review manipulation, etc. The complaint cases will be processed according to COPE guideline. The complaint cases should be sent by email to: taaij@live.undip.ac.id.
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
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.
Duties of Reviewers
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.
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.
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.
Reviews should be conducted objectively. Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments.
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.
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.
Duties of Authors
Authors of reports of 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 behavior and are unacceptable.
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.
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.
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.
If the work involves chemicals, human, animals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these in the manuscript.
All authors should disclose in their manuscript any financial or another substantive conflict 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.
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.
Editorial Office of TAAIJ: Tax Accounting Study Program; Department of Business and Finances; Diponegoro University; JL Erlangga Tengah No 17, Pleburan, Semarang, Central Java, Indonesia, 50241 View My Stats
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