Copyright Notice

Authors who publish with Amnesty: Jurnal Riset Perpajakan (ISSN Print: 2714-6308; ISSN Online: 2714-6294) agree to the following terms:

  1. Copyright Retention
    Authors retain copyright and grant the journal the right of first publication. The work is simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0) that allows others to share, copy, redistribute, adapt, and build upon the work for any purpose, provided proper attribution is given to the original author(s) and the journal.

  2. Author’s Rights
    Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., posting to an institutional repository, personal website, or publishing in a book), with acknowledgment of its initial publication in this journal.

  3. Open Access Policy
    All articles published in this journal are open access and freely available to the public. The journal does not charge subscription fees, ensuring that research is accessible without barriers.

  4. Ethical Use
    Authors are responsible for ensuring that their work complies with ethical standards and does not infringe on any rights. Any use of third-party material must be properly cited and, where necessary, accompanied by written permission from the copyright holder.

  5. Licensing Statement
    By submitting a manuscript, authors agree that if accepted, the article will be published under the terms of the CC BY 4.0 License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author(s) and source are properly credited.