R-W-C Policy

R-W-C Policy

Policy Statement

We understand that authors have put considerable effort into preparing their manuscripts and we have implemented a peer-review process. However, there may be circumstances where published articles need to be retracted or removed for scientific reasons. Such actions are only taken in exceptional situations and with careful consideration. Therefore, we adhere to strict standards for making corrections, clarifications, retractions, or apologies to maintain trust in the integrity of the electronic archive. Our commitment is to preserve the integrity and completeness of the scientific archive for the benefit of researchers and librarians.

 

Article Retraction

Sinergi International Journal of Accounting and Taxation is committed to maintaining the integrity of the scientific record, and sometimes articles need to be retracted. An article may be retracted if:

  • There are significant scientific errors that invalidate the article's conclusions.
  • Findings have been published elsewhere without proper cross-referencing.
  • There are ethical issues such as plagiarism or incorrect authorship.

To ensure retraction aligns with best practices and COPE guidelines, we adopt the following process:

  • Articles that may need to be retracted are submitted to the journal editor.
  • The editor follows COPE guidelines and evaluates the author's responses.
  • The editor's findings are sent to the Ethics Advisory Board to ensure consistency.
  • The final decision is communicated to the author and involved parties.
  • A retraction statement is published online and in the next issue of the journal.

Note: Copyright does not automatically grant authors the right to retract an article after it has been published. The integrity of the scientific record is prioritized according to COPE's Retraction Guidelines.

 

 Article Withdrawal

Authors wishing to withdraw their manuscript after submission must immediately submit a written withdrawal request to the journal editor. The request must include the reasons for the withdrawal. The journal reserves the right to deny withdrawal requests if the manuscript is already in the review process or in the stages of publication.

This policy is intended to prevent unethical withdrawal practices after a manuscript has achieved an accept status or has been significantly processed by the editorial team and peer reviewers.

 

Article Correction

Sinergi International Journal of Accounting and Taxation considers publishing corrections if:

  • A small portion of the publication reports flawed or misleading data due to honest error.
  • The list of authors or contributors is incorrect.

Corrections are divided into three categories:

  • Publisher's correction (erratum): For errors by the publisher/journal staff that negatively impact the publication.
  • Author's correction (corrigendum): For errors by the authors that negatively impact the publication.
  • Addendum: For additional clarification by the authors.

The decision to publish corrections is made by the Editor, in consultation with Reviewers or the Editorial Board. The Editor will contact the concerned authors for clarification, but the final decision rests with the Editor.

 

Article Removal

In very limited cases, published articles may need to be removed from our online platform. This only occurs if the article clearly defames, violates the legal rights of others, is likely subject to a court order, or poses a serious health risk. In such situations, although the metadata (such as title and author information) will be retained, the text of the article will be replaced with a notice that the article has been removed for legal reasons.

 

Article Replacement

In cases where a follow-up article could pose a serious health risk, the author may wish to retract the original flawed document and replace it with a revised version. In such situations, the retraction procedure will be followed, with the difference that the retraction notice of the article will include a link to the corrected and republished article, along with its document history.