Copyright & Licensing Policy

Jurnal Kajian Akuntansi, Auditing dan Perpajakan

Copyright Notice

Authors who publish in JKAAP retain the copyright of their work while granting the journal a non-exclusive right of first publication. All published articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

CC BY 4.0

Readers may copy, distribute, remix, adapt, and build upon the work, including for commercial purposes, provided that appropriate credit is given to the original authors and JKAAP as the first publisher.

View the CC BY 4.0 License

1. Copyright Ownership

Authors retain full copyright ownership of their articles while granting JKAAP the non-exclusive right of first publication. Proper attribution to both the authors and the journal is required whenever the work is reused.

2. License to Publish

Upon acceptance, authors grant JKAAP a non-exclusive license to publish, reproduce, and disseminate the work in any format or medium.

Authors remain free to reuse their articles in future publications, institutional repositories, or book chapters, provided that the original publication in JKAAP is properly acknowledged.

3. Self-Archiving Policy

JKAAP encourages authors to self-archive their manuscripts in institutional repositories, academic networking platforms, and personal websites before or after publication.

Self-archiving supports scholarly collaboration, increases research visibility, and may contribute to greater citation impact.

4. Open Access Statement

Immediate & Free Access

JKAAP operates under a fully Open Access publishing model. All articles are freely available to readers worldwide without subscription fees or access charges.

The journal believes that unrestricted access to research promotes a wider, more equitable, and more impactful exchange of knowledge.

5. License to Publish Agreement

After a manuscript is accepted, authors are required to complete and sign the License to Publish Agreement.

Upload the signed form

OJS → Production → Discussion (File: License to Publish Agreement)

Email a copy

Send the completed form to jkaap@gunadarma.ac.id

Editorial verification

The production process begins only after the editorial office verifies receipt of the signed agreement.

Download Agreement Form

Digital or electronic signatures are accepted.

Download License to Publish Agreement

Our Commitment

JKAAP promotes open access, author copyright ownership, responsible licensing, and broad dissemination of scholarly knowledge while ensuring proper attribution and academic integrity.