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 are not allowed to withdraw submitted manuscripts at Ilomata International Journal of Tax and Accounting, as this practice wastes valuable resources. Authors must agree to a checklist before submitting their manuscripts through our OJS.

• Withdrawal during the peer-review process incurs a fee of $50 USD/Rp 800,000 per manuscript.
• Withdrawal after acceptance for publication incurs a fee of $70 USD/Rp 1,000,000 per manuscript.
• Withdrawal of an article already published as an "Article in Press" due to errors or ethical violations incurs a fee of $100 USD/Rp 1,200,000 per manuscript.

Failure to pay the fine will result in the author and their affiliate being blacklisted for one year. Withdrawal requests must be accompanied by an official letter signed by the author and the head of their institution.

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.

In very limited cases, published articles may need to be removed from our online platform. This action is taken only if the article:

• Clearly defames or violates the legal rights of others.
• Is subject to a court order.
• Poses a serious health risk.

In such situations, the metadata (such as title and author information) will be retained, but the article's text will be replaced with a notice indicating that the article has been removed for legal reasons.

If a follow-up article could pose a serious health risk, the author may choose to retract the original flawed document and replace it with a revised version. This process follows the standard retraction procedure, with the retraction notice linking to the corrected and republished article, along with its document history.