We acknowledge the significant effort authors put into preparing their manuscripts and have implemented a rigorous peer-review process to ensure quality. However, there are exceptional cases where published articles may need to be retracted or removed for scientific reasons. Such decisions are made only under extraordinary circumstances and after careful consideration. We adhere to stringent protocols for issuing corrections, clarifications, retractions, or apologies to uphold trust in the integrity of our electronic archive. Our aim is to safeguard the integrity and completeness of the scientific record for the benefit of researchers and librarians.

At Ilomata International Journal of Tax and Accounting, we are committed to upholding the integrity of the scientific record. Articles may be retracted if:

• Significant scientific errors invalidate the conclusions of the article.
• Findings have been duplicated in another publication without proper cross-referencing.
• Ethical issues such as plagiarism or incorrect authorship are identified.

To ensure retractions adhere to best practices and COPE guidelines, we follow this process:

• Potential retractions are submitted to the journal editor.
• The editor evaluates the issue in accordance with COPE guidelines and considers the author’s response.
• The editor's findings are reviewed by the Ethics Advisory Board to ensure consistency.
• The final decision is communicated to the author and relevant parties.
• A retraction statement is published online and in the next issue of the journal.

Note: Copyright does not automatically grant authors the right to retract an article after publication. The priority is maintaining the integrity of the scientific record as per COPE's Retraction Guidelines.

Authors wishing to withdraw their manuscript after submission must immediately submit a written withdrawal request to the journal editor. The request must include the reasons for the withdrawal. The journal reserves the right to deny withdrawal requests if the manuscript is already in the review process or in the stages of publication.

If a manuscript is withdrawn during the revision process, a penalty fee of IDR 700,000 (or 45 USD) will be charged to cover the administrative and processing costs incurred by the journal.

This policy is intended to prevent unethical withdrawal practices after a manuscript has achieved an accept status or has been significantly processed by the editorial team and peer reviewers.

Ilomata International Journal of Tax and Accounting considers publishing corrections in the following cases:

• A small portion of the publication contains flawed or misleading data due to an honest error.
• The list of authors or contributors is incorrect.

Corrections are categorized as follows:

• Publisher's correction (erratum): For errors made by the publisher/journal staff that negatively impact the publication.
• Author's correction (corrigendum): For errors made by the authors that negatively impact the publication.
• Addendum: For additional clarification provided by the authors.

The decision to publish corrections is made by the Editor, in consultation with reviewers or the Editorial Board. The Editor will contact the concerned authors for clarification, but the final decision rests with the Editor.