All submitted manuscripts will be double-checked for plagiarism using at least two anti-plagiarism softwares ( and Ithenticate) and Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi unique detection of plagiarism. The submitted manuscripts were written under the same 100% or less condition as other published manuscripts would be blacklisted and its authors would be reported to ANJANI (Anjungan Integritas Akademik Indonesia).