Table of content

 Introduction
 Article Processing Charges (APC)
 Article Submission Charges (ASC)
 APC Waiver

 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 utilization across professional, academic, and broader communities. There are no fees for accessing articles because the journal covers publication expenses, including peer review management, journal production, online hosting, and long-term archiving, through an Article Processing Charge (APC) paid by authors, institutions, or funders for each published article.

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 Article Processing Charges (APC)

Starting from July 2022, all articles accepted will incur an Article Processing Charge (APC). This charge ensures free access for readers and covers 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 after the article is accepted and does not affect the peer review process. For articles accepted from January 1, 2024:

  • USD 105 (International authors)
  • Rp 1,500,000 (Indonesia authors) Authors must secure funds for the APC before submitting their articles, not after acceptance. 

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 Article Submission Charges (ASC)

Ilomata International Journal of Tax and Accounting does not charge for article submissions.
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 APC Waiver

  • Authors from low-income countries are exempt from paying the Article Processing Charges (APC).
  • Corresponding authors with an h-index of 15 or higher on Scopus or WoS also qualify for an APC waiver.
  • Reviewers for Ilomata International Journal of Tax and Accounting receive a discount of Rp 250,000.00 per review.
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