Plagiarism Policy

Plagiarism Policy

Jurnal Kajian Akuntansi, Auditing dan Perpajakan

JKAAP: Jurnal Kajian Akuntansi, Auditing dan Perpajakan strictly prohibits plagiarism in all forms.

All submitted manuscripts may be checked using Turnitin to evaluate the similarity of the manuscript with previously published works and other sources.

The Editorial Board will evaluate the similarity report and determine the appropriate action when potential plagiarism or inappropriate citation is identified. A similarity report may be provided to the authors for necessary revision.

Similarity and Editorial Action

Above 40%

Rejected

The manuscript will be rejected due to a high similarity level, particularly when caused by inadequate paraphrasing, quotation, or inappropriate use of existing sources.

20–40%

Revision Required

The manuscript will be returned to the author for correction and revision. Authors must provide appropriate citations and improve paraphrasing of similar or quoted content.

Below 20%

Minor Correction

Corrections or additional citations may still be required. All borrowed, quoted, or adapted material must be appropriately acknowledged and cited.

Author Responsibilities

Authors are responsible for ensuring that their manuscripts are original and properly acknowledge all sources used in the research and writing process.

  • Use appropriate citations for ideas, statements, and materials taken from other sources.
  • Apply proper paraphrasing when presenting information from existing literature.
  • Use quotation marks and citations when directly quoting a source.
  • Review the manuscript carefully before submission.
  • Respond to editorial requests regarding similarity or plagiarism findings.

Turnitin Requirement

Similarity Check Required

Submitted manuscripts must be accompanied by a Turnitin similarity report indicating no plagiarism or a similarity index below 20%, subject to editorial evaluation.

In cases where the similarity index is between 20% and 40%, authors are required to carefully revise the manuscript, particularly the sections involving quotations and paraphrasing, before the manuscript can proceed through the editorial process.

Academic Integrity

JKAAP is committed to maintaining academic integrity and ensuring that all published articles are original, properly cited, and free from plagiarism.