PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi is a double-blind peer-reviewed journal. The journal aim is to augment the knowledge base in collaboration with scholars, academicians, professionals and practitioners by allowing free access to valuable information around the world. The publication in a refereed academic journal follows standard publication ethics to ensure the validity and integrity of scientific findings. It is therefore of great importance that all parties (the editor, the author, the peer-reviewers and the publishers) involved in publication process conduct themselves in accordance with the highest possible level of publication ethical standards from submission to publication of an article.
Duties of Authors
Reporting Standards: Authors should present an accurate account of the work performed as well as an objective discussion of its significance. The author must present their results honestly and without fabrication, falsification or inappropriate data manipulation. Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and references to permit others to replicate the work wherever possible. Fraudulent or knowingly inaccurate statements constitute unethical behavior and are unacceptable. The paper must follow the journal submission guidelines.
Originality and Plagiarism: 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.
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 behavior and is unacceptable. Some publications from a single research project must be clearly identified and primary publications must be referred.
Acknowledgement of Sources: Proper acknowledgment of the work of others should 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 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.
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
Publication Decisions: The editors are responsible for deciding which of the articles submitted to the journal should be published based on report from the Journal’s Reviewer Board. The editors are 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. The editors are responsible for everything they publish and must have procedures and policies to guarantee the quality of publications.
Manuscript Review: The editors must ensure that each manuscript have to be evaluated first for the results. The editors must manage and use relevant peer reviews wisely. The editors inform the author about the peer review process and also show which parts of the journal are reviewed. The editors must choose the right peer reviewer for each manuscript by selecting reviewers according to their area of expertise.
Fair Play: The editors at any time evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors. The editors must uphold the principle of independence and integrity in carrying out all his duties.
Confidentiality: The editors, reviewers, and editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, editorial team, 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.
Duties of Reviewers
Confidentiality: Reviewers should keep all information regarding papers confidential and treat them as privileged information.
Recognition of Sources: Reviewers should ensure that the author has acknowledged all data sources used in this study. Reviewers should identify relevant quotations, but has not been properly cited by the author and identify relevant published work that has not been cited by the authors. Reviewers must notify the journal organizer if they find any indication of irregularities.
Objectivity: Reviewer should be conducted objectively, with no personal criticism of the author and must follow journal instructions. Reviewers should express their views clearly with supporting arguments to improve writer’s manuscripts.
Disclosure and Conflict of Interest: The information or ideas obtained through peer review should be kept confidential and not used for personal advantage. The reviewer is not responsible if there is a conflict of interest in the manuscript.
Accuracy: Reviewers should work within a predetermined time period. Reviewers only agree to review the manuscript if they believe they have sufficient time to do the work. Reviewers must inform the journal organizers immediately if they require extra time.