
Plagiarism Policy
Governance, Accounting and Taxation Journal (GATJ) applies zero tolerance toward plagiarism. Every manuscript submitted to GATJ will be screened using Turnitin (similarity check), and the editor will determine whether the manuscript indicates potential plagiarism. A similarity report will be provided to the author(s), and GATJ will apply the following actions:
- Similarity score > 40%: The manuscript will be rejected due to poor citation and/or poor paraphrasing. The manuscript is outright rejected and NO RESUBMISSION is accepted.
- Similarity score 15–40%: The manuscript will be returned to the author(s) for revision, requiring proper citations in all similar parts and improved paraphrasing even when citations are provided.
- Similarity score < 15%: The manuscript may proceed to substantive review, although citation improvement may still be required. Proper citations must be provided for all sourced texts.
For cases (2) and (3), the author(s) must revise the manuscript carefully, add the required citations, improve paraphrasing of sourced text, and resubmit the manuscript along with an updated Turnitin report indicating no plagiarism and a similarity score below 15%.
To maintain manuscript quality and ensure author compliance with the journal’s policy on the use of Artificial Intelligence (AI)—as stated in the GATJ Publication Ethics Policy—manuscripts may also be screened using Turnitin AI detection. If the Turnitin AI score exceeds 30%, the author(s) must paraphrase appropriately and clearly disclose the use of AI tools. Authors remain fully responsible for verifying the accuracy and integrity of any AI-influenced content.



