Journal Description

Advances in Taxation Research is a double-anonymous peer-reviewed journal published by the Yayasan Pendidikan Bukhari Dwi Muslim. Published three times a year, in January, May, and September, with E-ISSN 2985-7554. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. The submitted manuscript is first reviewed by an editor. It will be evaluated in the office, whether it is suitable for Advances in Taxation Research aims and scope or has a major methodological flaw and similarity score by using Turnitin, the minimum number and age of references that we require, template suitability. The manuscript will be sent to at least two anonymous reviewers (Double Blind Review). Reviewers' comments are then sent to the corresponding author by the editor for necessary actions and responses. The suggested decision will be evaluated in an editorial board meeting. Afterwards, the editor will send the final decision to the corresponding author. All articles published in Advances in Taxation Research are published Open Access under a CC BY 4.0 license.

1-7 days
Submission to first decision
40 days
Total time to Acceptance
7 days
Total time from Acceptance to Online Publication
75%
Acceptance rate
Open Acces
Publishing Model
Advances Editing Service
 

Peer Review Models

Vol. 4 No. 2 (2026): February - May

Published: May 16, 2026

The Role of Experiential Financial Behavior in Promoting the Sustainability of SMEs through Endogenous Learning Mechanisms

76-90 Andi Faisal, Zulfia K. Abdussamad, Mahfud Nurnajamuddin, Hajering Hajering
45

Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics

91-104 Nastasya Cindy Hidajat, Fransiska Natalia Kosasih, Abdul Hamid Habbe, Gagaring Pagalung
35

Auditor Competence and Independence in Fraud Detection: The Mediating Role of Audit Technology

105-122 Nailil Farrooh, Muh. Syahru Ramadhan, Fahrul Mauzu
31

Conceptual Ambiguities in Coretax: A Philosophical Examination of Legitimacy, Efficiency, and Justice in Digital Tax Administration

123-143 Chelsya Chelsya, Emillia Sastrasasmita, Abdul Hamid Habbe, Gagaring Pagalung
28

Digital Tax Compliance: The Role of Literacy, Ease, and Trust

144-158 Putri Serly Audia, Heru Tjaraka, Anak Agung Gde Satia Utama
28
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