Jurnal Audit, Pajak, Akuntansi Publik (AJIB) is an open-access journal, meaning that all content is freely available to users or institutions. Readers are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author, provided that the original work is properly cited.

This journal follows the principles of the Budapest Open Access Initiative (BOAI), which promotes the unrestricted dissemination of scientific knowledge to support global research development.

AJIB does not impose any subscription fees or paywall restrictions, ensuring that knowledge in the fields of audit, taxation, and public accounting remains accessible to academics, researchers, professionals, and the public.

For copyright and licensing, all articles published in AJIB are licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0), which allows users to share and adapt the work with proper attribution.

By supporting an open-access policy, AJIB aims to foster the exchange of knowledge and encourage the advancement of research in accounting and finance.