Retraction, Withdrawal, and Correction (R-W-C) Polic

Retraction, Withdrawal, and Correction (R-W-C) Policy

Ilomata International Journal of Tax and Accounting

Policy Statement

The Ilomata International Journal of Tax and Accounting (IJTC) recognizes the significant effort invested by authors in preparing scholarly manuscripts and operates a rigorous peer-review process to ensure the quality, accuracy, and integrity of published research. Nevertheless, exceptional circumstances may arise where published articles require correction, withdrawal, or retraction to preserve the reliability of the scientific record.

Any decision regarding correction, withdrawal, or retraction is made only after careful editorial evaluation, following internationally recognized publication ethics and the recommendations of the Committee on Publication Ethics (COPE). These procedures are designed to maintain confidence in the journal's electronic archive while protecting the integrity, transparency, and completeness of the scholarly literature.

Article Retraction

IJTC is committed to preserving the integrity of the scholarly record. Published articles may be retracted under exceptional circumstances, including but not limited to:

Significant Scientific Errors
Errors that invalidate the reliability or conclusions of the published work.
Duplicate Publication
Publication of substantially similar findings without proper acknowledgment or cross-referencing.
Publication Misconduct
Cases involving plagiarism, manipulated data, fabricated results, falsification, or inappropriate authorship.

Retraction Procedure

1. Potential retraction cases are submitted to the Journal Editor.
2. The Editor evaluates the allegation following COPE guidance and considers the author's response.
3. The findings are reviewed by the Ethics Advisory Board to ensure fairness and consistency.
4. The final editorial decision is communicated to the author and relevant parties.
5. A formal retraction notice is published online and linked to the original article.
Important Note: Publication copyright does not automatically grant authors the right to remove or retract an article after publication. The journal's primary responsibility is to preserve the integrity of the scholarly record in accordance with COPE Retraction Guidelines.

Article Withdrawal

Authors who wish to withdraw a manuscript after submission must submit a formal written request to the Journal Editor explaining the reasons for withdrawal. The Editorial Office will evaluate each request individually.

Withdrawal requests may be declined if the manuscript has already entered peer review, copyediting, or production.
Requests must clearly explain the reasons for withdrawal and be submitted by the corresponding author.
A withdrawal during the revision stage is subject to an administrative fee of IDR 700,000 (or USD 45).
This policy is intended to discourage unethical withdrawal practices after substantial editorial and peer-review resources have been invested, including cases where manuscripts have received an acceptance decision or progressed significantly through the publication process.

Article Correction

IJTC may publish corrections when a published article contains errors that do not invalidate the overall findings but require clarification or amendment to maintain the accuracy of the scholarly record.

Corrections may be issued for:

  • Honest errors resulting in inaccurate or misleading information.
  • Incorrect author names, affiliations, acknowledgments, or contributor lists.
  • Other issues that affect the accuracy, clarity, or completeness of the publication.

Types of Corrections

Erratum
Correction of errors introduced by the publisher or journal staff.
Corrigendum
Correction of errors introduced by the authors that affect the published work.
Addendum
Additional information or clarification provided after publication.
The decision to publish a correction is made by the Editor in consultation with reviewers or members of the Editorial Board where appropriate. The Editor may request clarification from the authors; however, the final decision regarding publication of a correction rests solely with the Editor.