Plagiarism Policy

Plagiarism Policy

Conditions for submission: plagiarism, self-plagiarism, duplicate submission, and preprint disclosure.

Sinergi International Journal of Accounting and Taxation upholds the highest standards of academic integrity and only considers original and unpublished scholarly work. All submitted manuscripts are screened using Turnitin to assess textual similarity. However, the similarity score is only a screening tool; the final determination of plagiarism, improper quotation, duplicate publication, or self-plagiarism remains a matter of editorial judgment.

Plagiarism includes the use of another person's words, ideas, accounting concepts, taxation frameworks, financial models, datasets, tables, figures, regulations, legal interpretations, audit-related material, or research findings without proper acknowledgment. Self-plagiarism or text recycling refers to the substantial reuse of one's own previously published material without proper citation, disclosure, or justification. Both are considered serious violations of publication ethics.

Authors are responsible for ensuring that all quotations, paraphrases, borrowed ideas, accounting standards, taxation concepts, financial datasets, legal sources, regulatory materials, tables, figures, and reproduced content are clearly cited and properly referenced. Where necessary, authors must also obtain permission for reused copyrighted or proprietary material.

A low similarity score does not automatically mean the manuscript is free from plagiarism, and a high similarity score does not automatically prove misconduct. Editors assess the nature, location, source, context, and significance of the matching material before making a decision.

Duplicate or redundant publication occurs when an author submits or publishes substantially the same work in more than one venue without proper disclosure, cross-referencing, or justification. This includes substantial overlap in title, objectives, accounting or taxation datasets, financial periods, samples, models, analysis, discussion, or conclusions.

Manuscripts that are under review in another journal, already formally published, or submitted simultaneously to more than one outlet will not be considered. If any part of the manuscript has appeared previously in another form, including conference proceedings, working papers, institutional reports, theses, dissertations, technical reports, policy papers, or another language version, authors must disclose this clearly at the time of submission.

Where multiple manuscripts arise from the same accounting dataset, financial statements, taxation records, corporate sample, audit dataset, regulatory study, or research project, authors must clearly explain how each manuscript addresses a distinct research question and makes a sufficiently independent scholarly contribution.

The journal may consider manuscripts previously posted as preprints, provided that the preprint has not undergone formal journal publication and that the preprint status is fully disclosed during submission.

Authors must provide the preprint server name and URL or DOI, and must ensure that the preprint version does not conflict with copyright, research ethics, confidentiality, data-use agreements, intellectual-property rights, financial-data restrictions, or third-party obligations. Once the article is published in the journal, authors are encouraged to update the preprint record with a link to the final published version.

Editorial Follow-Up and Author Responsibilities

• All manuscripts may be checked through Turnitin before peer review and, where necessary, after revision.
• The Editorial Board may provide or request a similarity report during the editorial process.
• Authors must revise problematic sections carefully, especially where quotation, paraphrasing, citation, source acknowledgment, accounting standards, tax regulations, financial concepts, or previously published methodological material are insufficiently attributed.
• Authors must ensure that previously published tables, financial data, accounting standards, taxation regulations, legal materials, figures, questionnaires, software, datasets, or other copyrighted and proprietary materials are cited and used according to applicable permissions or licensing requirements.
• Authors must distinguish clearly between their own interpretation and material derived from accounting standards, tax legislation, regulatory guidance, corporate reports, government publications, or other authoritative documents.
• Authors must not disguise duplicate or redundant publication by changing only sample periods, firm groups, jurisdictions, tax variables, financial indicators, or minor analytical elements while substantially reusing the same scholarly contribution.
• Failure to address similarity concerns adequately may result in rejection or discontinuation of the review process.
• If plagiarism is identified after publication, the journal will take appropriate action according to its ethics, correction, expression-of-concern, and retraction policies.