Open Access Policy
All articles published in Golden Ratio of Taxation Studies (GRTS) open access will be immediately and permanently free for everyone to read, download, copy and distribute. Permitted reuse is defined by the following user license: Creative Commons Attribution (CC BY-SA 4.0): lets others distribute and copy the article, to create extracts, abstracts, and other revised versions, adaptations, or derivative works of or from an article (such as a translation), to include in a collective work (such as an anthology), to text or data mine the article, even for commercial purposes, as long as they credit the author(s), do not represent the author as endorsing their adaptation of the article, and do not modify the article in such a way as to damage the author's honor or reputation.
For open access publishing, this journal uses an exclusive licensing agreement. Authors will retain copyright alongside scholarly usage rights and Golden Ratio Journal will be granted publishing and distribution rights.
Article Processing Charge
There's no submission charge. The standard article publishing charge (APC) for research articles is $30 (for Indonesian authors), but for foreign authors is free of charge.