Journal Business Model

Journal Business Model

Ilomata International Journal of Tax and Accounting

Table of Content

INTERNATIONAL AUTHORS
USD 250
Article Processing Charge for accepted articles.
INDONESIAN AUTHORS
Rp 4,000,000
Article Processing Charge for accepted articles.
SUBMISSION CHARGE
No Charge
Authors are not charged for article submission.

Introduction

At Ilomata International Journal of Tax and Accounting , both readers and authors benefit from unrestricted open access. We firmly believe that open access promotes global accessibility and enhances the utilization of scholarly work across professional, academic, and broader communities.

There are no fees for accessing published articles. The journal covers publication expenses, including peer-review management, journal production, online hosting, and long-term archiving, through an Article Processing Charge paid by authors, institutions, or research funders for each published article.

Article Processing Charges (APC)

Starting from July 2022, all accepted articles are subject to an Article Processing Charge. This charge allows the journal to provide free access to readers and covers the costs associated with peer-review management, journal production, online hosting, and long-term archiving.

The APC amount may vary according to the publisher's policy. Authors are responsible for paying the APC and must confirm their ability to do so at the time of submission. The APC is invoiced only after the manuscript has been accepted and does not influence the peer-review or editorial decision-making process.

APC for Articles Accepted from January 1, 2026
INTERNATIONAL AUTHORS
USD 250
INDONESIAN AUTHORS
Rp 4,000,000
Important: Authors must secure sufficient funds for the Article Processing Charge before submitting their manuscripts, rather than seeking funding only after the article has been accepted.

Article Submission Charges (ASC)

NO SUBMISSION FEE
Ilomata International Journal of Tax and Accounting does not charge authors any Article Submission Charge. Manuscripts may be submitted and processed through the initial editorial screening without a submission fee.

APC Waiver

1
Low-Income Countries
Authors from low-income countries are exempt from paying the Article Processing Charge.
2
High-Impact Corresponding Authors
Corresponding authors with an h-index of 15 or higher in Scopus or Web of Science qualify for an APC waiver.
3
Reviewer Discount
Reviewers for Ilomata International Journal of Tax and Accounting receive an APC discount of Rp 250,000.00 for each completed review.
APC waiver and discount eligibility may be subject to verification by the Editorial Office. Authors should provide the necessary supporting information during submission or before the APC invoice is issued.