Open Access Policy

provides immediate open access to all article on the principle that making research freely available to the public; supports a greater global exchange of knowledge; and invaluable way to maximize the visibility and NURMA: Jurnal Perpajakan, Akuntansi, dan Manajemen impact of research, especially education field. 

NURMA: Jurnal Perpajakan, Akuntansi, dan Manajemen uses CC-BY-SA or The Creative Commons Attribution–ShareAlike License
This means :

• The freedom to use and perform the work;
• The freedom to study the work and apply the information;
• The freedom to redistribute copies;
• The freedom to distribute derivative works;