Why it matters when you are writing
It takes several forms, and only the crudest involves copying a whole paper. Reproducing a sentence without quotation marks is plagiarism even with a citation attached, because the citation signals an idea while the missing marks conceal that the words are borrowed. Taking a source’s argumentative structure and rewriting each step in your own words is plagiarism of organization. Using a figure, dataset, or block of code without credit is plagiarism too, and it carries a copyright question on top.
Institutions differ on how much intent matters to the penalty, but almost none treat it as a defense to the finding itself. A citation you meant to add and never did produces the same page as a citation you deliberately omitted. That is why the practical protection is procedural rather than moral: mark every quotation the moment you paste it, record the source with the note, and never leave “add cite” for the final pass.
The honest complication is that scholarship is cumulative — you are supposed to build on other people’s work. The rule is not originality of thought at every sentence, it is transparency about where each element came from. If a reader can tell which words are yours, which ideas you inherited, and where to go to check, you have met the standard.