Correction and Retraction

ARTICLE CORRECTION

In cases where the article, if acted upon, might pose a serious health risk, the authors of the original article may wish to retract the flawed original and replace it with a corrected version. In these circumstances, the procedures for retraction will be followed with the difference that the database retraction notice will publish a link to the corrected re-published article and a history of the document.

ARTICLE RETRACTION

Infringements of professional ethical codes (such as multiple submission, bogus claims of authorship, plagiarism, fraudulent use of data, or the like) is forbidden in Profita : Komunikasi Akuntansi dan Perpajakan. Occasionally, a retraction will be used to correct errors in submission or publication. The retraction of an article by its authors or the editor under the advice of members of the scholarly community has long been an occasional feature of the learned world. Standards for dealing with retractions have been developed by a number of libraries and scholarly bodies, and this best practice is adopted for article retraction by Profita : Komunikasi Akuntansi dan Perpajakan.

The editor will investigate deeply the infringements of professional ethical codes. The Profita : Komunikasi Akuntansi dan Perpajakan Editorial Board will notify the author(s) about the alleged violation along with its proof and offer the options that can be executed by the Author(s). If the Editor is unable to contact the author within the prescribed period, the Editor will discuss with the Editor and Editorial Advisory Board about this problem.

The standard of article retraction in Profita : Komunikasi Akuntansi dan Perpajakan are:

  1. A statement (letter) of article retraction, entitled “Retracted: (article title)”, will be issued by the Profita : Komunikasi Akuntansi dan Perpajakan Editorial Member in two languages (Indonesian and English).
  2. The retraction letter of this article (along with evidence, comments, criticism, or a request from the member(s) of the scientific community) is placed on the previous page of the article with the same page number as the first page of the article and given the additional code “ed-1” for the first page of the letter and so on (e.g., 56-ed-1, 56-ed-2, etc.).
  3. The original version of the article will be given a “Retracted” watermark or stamp and placed after the letter. This new PDF file is made to replace the original PDF file article.
  4. The abstract of the article on the Profita : Komunikasi Akuntansi dan Perpajakan website is replaced with a statement about retracted of the article because it violates the ethical code and/or Profita : Komunikasi Akuntansi dan Perpajakan policy while the keyword of the article is deleted.
  5. The retraction letter of the article will also be published in Profita : Komunikasi Akuntansi dan Perpajakan on the edition when the article and the letter issued as part of the Comments and Criticism section.

ARTICLE REMOVAL: LEGAL LIMITATIONS

In an extremely limited number of cases, it may be necessary to remove an article from the online database. This will only occur where the article is clearly defamatory or infringes others’ legal rights, or where the article is, or the Editor has good reason to expect it will be, the subject of a court order, or where the article if acted upon, might pose a serious health risk. In these circumstances, while the metadata (Title and Authors) will be retained, the text will be replaced with a screen indicating the article has been removed for legal reasons.