License & Copyright

Jurnal Akuntansi, Perpajakan, dan Auditing allow the author(s) to hold the copyright without restrictions and  allow the author(s) to retain publishing rights without restrictions, also the owner of the commercial rights to the article  is  the author.

Jurnal Akuntansi, Perpajakan, dan Auditing have CC-BY NC SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.

In developing strategy and setting priorities, Jurnal Akuntansi, Perpajakan, dan Auditing recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY NC SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.

Jurnal Akuntansi, Perpajakan, dan Auditing is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Articles in Jurnal Akuntansi, Perpajakan, dan Auditing are Open Access articles published under the Creative Commons CC BY-NC-SA License  This license permits use, distribution and reproduction in any medium for non-commercial purposes only, provided the original work and source is properly cited. Any derivative of the original must be distributed under the same license as the original.