Published articles in Jurnal Perpajakan should remain extant and intact. However, under exceptional circumstances involving plagiarism, data fabrication and redundant publication or involuntary data errors, articles may need to be retracted, removed or replaced in order to protect the integrity of the literature. The need for a retraction will be determined by the Editor-in-Chief, but may be initiated, in cases of flawed data or conclusions, at the request of the author(s).

To retract an article, a notice of retraction will be published. This notice of retraction will:

• include the title and authors of the article, the reason for the retraction and who is retracting the article;
• be published online and be linked to the online version of the article.