Plagiarism Policy
Plagiarism Policy
Ilomata International Journal of Tax and Accounting
At the Ilomata International Journal of Tax and Accounting , plagiarism is explicitly prohibited. Every submitted manuscript is screened using the Turnitin plagiarism checker to evaluate its similarity with previously published or publicly available works.
The editors will review and follow up on the similarity results to determine whether plagiarism, inappropriate quotation, insufficient citation, or inadequate paraphrasing may have occurred. A copy of the similarity report will be provided to the authors.
ABOVE 40%
Rejected
The manuscript is rejected because of excessive similarity, poor paraphrasing, or inappropriate quotation.
Rejected
The manuscript is rejected because of excessive similarity, poor paraphrasing, or inappropriate quotation.
16%–40%
Revision Required
The manuscript is returned to the authors for citation correction and improved paraphrasing.
Revision Required
The manuscript is returned to the authors for citation correction and improved paraphrasing.
LESS THAN 15%
Further Evaluation
Minor citation or paraphrasing corrections may still be required.
Further Evaluation
Minor citation or paraphrasing corrections may still be required.
Similarity Screening and Editorial Action
All manuscripts submitted to the Ilomata International Journal of Tax and Accounting are screened using Turnitin before proceeding to publication. Editorial action is determined according to the percentage and nature of the identified similarity.
The Editorial Board may take one of the following actions based on the Turnitin similarity report:
1 SIMILARITY INDEX ABOVE 40%
A manuscript with a similarity index above 40% will be rejected. This level of similarity generally indicates excessive text overlap, poor paraphrasing, inappropriate quotation, or inadequate attribution of sources.
Editorial Decision: Outright rejection without proceeding to further editorial or peer-review stages.
2 SIMILARITY INDEX BETWEEN 16% AND 40%
A manuscript with a similarity index between 16% and 40% will be returned to the authors for correction and revision.
Authors must provide accurate citations for all similar passages and revise improperly paraphrased or directly quoted text. Revisions should reduce unnecessary overlap while maintaining the accuracy of the academic content.
Required Action: Correct citations, quotation marks, source acknowledgements, and paraphrasing before resubmission.
3 SIMILARITY INDEX LESS THAN 15%
A manuscript with a similarity index below 15% may proceed to further editorial assessment. However, corrections or additional citations may still be required where similar passages are not properly attributed.
All text, ideas, data, tables, figures, or other material obtained from external sources must be properly cited, regardless of the overall similarity percentage.
Editorial Requirement: A low similarity percentage does not automatically indicate that the manuscript is free from plagiarism. The editors will evaluate the context, sources, and pattern of similarity.
Revision Requirements
In cases where the similarity index is between 16% and 40% or below 15%, authors must carefully revise the manuscript, particularly in sections containing direct quotations, close paraphrasing, recycled wording, or insufficient source attribution.
Final Publication Requirement
Before a manuscript can proceed to publication, the final Turnitin report must demonstrate no plagiarism and an acceptable similarity index of less than 15%. All externally sourced material must be accurately quoted, paraphrased, acknowledged, and cited.
