Articles Processing Charge

Journal Business Model

Summa: Journal of Accounting and Tax operates on an open access model, providing free access to all readers and authors. To cover publication costs, we implement an Article Processing Charge (APC) for accepted articles. The current APC structure is as follows:

- International authors: USD 25

- Domestic authors: Rp 350,000

We do not charge for article submissions. APC waivers are available for authors from low-income countries, those with a high h-index, and reviewers for our journal.