Conflict of Interest

Conflict of Interest Policy

Ilomata International Journal of Tax and Accounting

Table of Content

Policy Statement

To uphold the highest standards of transparency, integrity, objectivity, and ethical conduct in scholarly publishing, Ilomata International Journal of Tax and Accounting (IJTC) adheres to the Committee on Publication Ethics (COPE) Core Practices and the DOAJ Principles of Transparency and Best Practice in Scholarly Publishing.

All parties involved in the publication process, including authors, reviewers, editors, and members of the Editorial Board, are required to disclose any actual, potential, or perceived conflicts of interest that could influence their judgment, evaluation, recommendations, or editorial decisions.

AUTHORS
Must disclose all financial and non-financial interests related to the submitted research.
REVIEWERS
Must disclose competing interests before accepting a review invitation.
EDITORS
Must recuse themselves from manuscripts involving a relevant conflict.

Definition

A conflict of interest is any financial, institutional, personal, professional, political, ideological, or academic relationship that could reasonably be perceived as compromising the impartiality, objectivity, independence, or integrity of research, peer review, editorial assessment, or publication decisions.

Financial Relationships

Research funding, sponsorship, grants, honoraria, consulting fees, employment, stock ownership, patents, royalties, paid advisory roles, or paid expert testimony.

Non-Financial Relationships

Personal relationships, family connections, institutional affiliations, professional competition, political or ideological commitments, academic rivalry, supervisory relationships, or editorial responsibilities.

Important Principle: The existence of a conflict of interest does not necessarily indicate misconduct. However, all relevant interests must be fully disclosed to ensure transparency, impartiality, and trust in the scholarly record.

Responsibilities

1 Authors
  • Authors must disclose all financial and non-financial interests that may influence the interpretation, conduct, presentation, or reporting of their research.
  • A Conflict of Interest Statement must be prepared and submitted after the manuscript has been accepted for publication during the Production Discussion stage in the journal’s online system.
  • Each author must complete and upload a signed Conflict of Interest Disclosure Form as a supplementary file under: Production → Discussion → Conflict of Interest Disclosure Form.
  • Authors must immediately inform the Editorial Office if a new conflict becomes apparent during review, production, or after publication.
Statement when no conflict exists:

“The authors declare no conflict of interest.”

2 Reviewers
  • Reviewers must disclose any actual or potential conflicts before accepting an invitation to review.
  • Reviewers must decline the review when they have personal, professional, financial, competitive, or institutional ties to the authors or organizations involved.
  • Reviewers must also decline when they have competing research, intellectual property interests, or other circumstances that could affect their objectivity.
  • If a conflict becomes apparent after accepting the invitation, the reviewer must immediately inform the editor and withdraw from the review process.
3 Editors and Editorial Board Members
  • Editors and Editorial Board members must disclose any interests that could affect their impartiality in handling a submission.
  • Editors must recuse themselves from managing manuscripts where an actual, potential, or perceived conflict exists.
  • Editors must not handle submissions authored by close collaborators, colleagues from the same institution, family members, students, supervisors, or individuals with whom they have a relevant competing interest.
  • The Editor-in-Chief may assign the manuscript to another editor or an independent reviewer to maintain editorial objectivity.

Evaluation and Management

All disclosed conflicts are reviewed confidentially by the Editorial Office. The journal evaluates whether the disclosed interest could reasonably affect the fairness, independence, or credibility of the publication process.

Appropriate actions may include:

Reassignment
Reassigning an editor or reviewer to prevent actual or perceived bias.
Clarification
Requesting additional information, clarification, or a more complete disclosure.
Disclosure Notice
Publishing an appropriate conflict-of-interest statement with the article.
Editorial Investigation
Conducting further assessment where an undeclared or serious conflict is suspected.
Undeclared Conflicts: If an undeclared conflict is discovered after publication, the journal will take corrective action in accordance with COPE guidance. Depending on the seriousness and effect of the conflict, the journal may publish a correction, an Expression of Concern, or a retraction.

Transparency of Disclosure

Conflict of Interest Statements are published alongside each article to ensure transparency and allow readers to assess any interests that may be relevant to the research.

When a Conflict Exists

The published article will include a clear description of the relevant financial or non-financial interest.

When No Conflict Exists

“No conflicts of interest were declared.”

This disclosure practice protects the integrity, transparency, credibility, and accountability of the journal’s scholarly record.

Institutional and Publisher Responsibilities

The Editorial Board of Ilomata International Journal of Tax and Accounting and Indonesian Scientific Publication (IDSCIPUB) guarantee complete editorial independence.

Advertising does not influence editorial decisions or published content.
Sponsorship and financial arrangements do not affect peer review or acceptance decisions.
Editors and staff operate under COPE Core Practices and international ethical standards.

Ethical and International Compliance

This policy conforms to internationally recognized principles and standards for transparency and competing-interest disclosure.

Authors, reviewers, and editors are encouraged to review these guidelines to understand the scope, purpose, and importance of full conflict-of-interest disclosure.

Conflict of Interest Disclosure Form

Authors must complete, sign, and upload the disclosure form during the Production Discussion stage.

Download Conflict of Interest Disclosure Form