Ethical Consideration

Jurnal Perpajakan dan Moneter (JPM) is a peer-reviewed journal. It is available online as an open-access source and in print. This statement clarifies the ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the editor-in-chief, the Editorial Board, the reviewer, and the publisher.

The article submitted has not yet been published elsewhere, is original, research-based, unpublished, and not under review for possible publication in other journals.