Open Access Policy

Sinergi International Journal of Accounting and Taxation provides immediate and unrestricted access to all published articles.

OPEN ACCESS CC BY 4.0 NO EMBARGO

This journal provides immediate open access to its content on the principle that making research freely available supports the wider and more equitable exchange of knowledge.

All articles are freely accessible without subscription or reader fees. Users may read, download, copy, distribute, print, search, link, and reuse published material in accordance with the journal's license.

Users Are Free To

✓ Read & Download	✓ Copy & Distribute	✓ Print & Link
✓ Share	✓ Adapt	✓ Reuse Commercially

Condition: Appropriate credit must be given to the original author(s), the journal as the first publisher, and the applicable license.

Creative Commons License

Articles published in Sinergi International Journal of Accounting and Taxation are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license permits users to share and adapt the material for any purpose, including commercial use, provided proper attribution is given.

View CC BY 4.0 License Budapest Open Access Initiative