Advances in Taxation Research (ATR) is an open-access journal. An Article Processing Charge (APC) is applied only to accepted manuscripts that meet the applicable affiliation criteria described below. No APC is payable during submission, editorial screening, peer review, or revision.

An APC becomes applicable only after the manuscript has successfully completed editorial assessment, independent peer review, required revision, editorial evaluation, and has received a final editorial decision of acceptance.

APC revenue supports journal operations associated with manuscript management, editorial administration, copyediting, production, digital publication, DOI-related services, website maintenance, metadata preparation, archiving, and dissemination of published scholarly content.

If at least one author has an institutional affiliation in Indonesia, the standard APC is IDR 1,000,000 per accepted manuscript.

A full APC waiver is granted only when all authors are affiliated exclusively with institutions outside Indonesia. Eligible manuscripts therefore have an APC of IDR 0.

Waiver eligibility is determined by institutional affiliation, not by the nationality, citizenship, country of birth, or residence of individual authors.

For manuscripts involving both Indonesian and non-Indonesian institutional affiliations, the standard APC of IDR 1,000,000 applies because the manuscript includes at least one author affiliated with an institution in Indonesia.

Affiliation information declared for the manuscript is used to determine APC or waiver status and may be verified by the editorial office before production and publication. Eligible manuscripts receive the full waiver automatically; a separate waiver application is not required.

The APC process is administratively separated from the scholarly evaluation of manuscripts. Manuscripts undergo the complete academic editorial and peer-review process before any APC becomes payable.

Authors are not required to make any APC payment during submission, editorial screening, peer review, or revision.

After a manuscript has received a final acceptance decision, the editorial office verifies the applicable APC or waiver status.

For manuscripts subject to the APC, an official invoice containing the payment amount, payment instructions, and relevant administrative information will be issued after final acceptance.

Authors should make payment only after receiving the official invoice. Payment must correspond to the amount stated in that invoice and must follow the payment instructions supplied by ATR.

For manuscripts subject to an APC, copyediting, production, and final publication proceed after payment has been verified. Manuscripts eligible for the full waiver proceed to production after waiver eligibility has been verified.

APC administration and waiver verification are financially and administratively separate from the journal's academic decision-making process.

The Editor-in-Chief, responsible academic editors, and reviewers evaluate manuscripts independently of an author's ability to pay, APC status, waiver eligibility, nationality, citizenship, or institutional location.

The same Aims & Scope requirements, editorial screening standards, peer-review requirements, research-integrity expectations, and publication criteria apply to all manuscripts regardless of whether an APC is payable or a full waiver is granted.

Authors may request withdrawal of a manuscript under consideration by submitting a formal request to the editorial office. The manuscript should not be submitted to another journal until ATR has formally confirmed that the manuscript is no longer under consideration.

Requests concerning duplicate payment, payment made in error, or circumstances in which publication cannot proceed because of an administrative issue attributable to the journal will be reviewed by the editorial office on a case-by-case basis.

Withdrawal of an unpublished manuscript is different from retraction of a published article. Once an article has been formally published, post-publication changes are governed by the journal's correction, Expression of Concern, and retraction policies.

Authors should use only the payment instructions contained in the official invoice. ATR does not recognize payments made to unauthorized intermediaries, unofficial representatives, personal requests, or accounts not identified through the official payment instructions.

For security and administrative reasons, bank or payment-account details are not published openly as part of this APC webpage. Official payment instructions are supplied directly to eligible authors after final acceptance.

If an author receives a suspicious payment request or needs to verify an invoice, the author should contact the ATR Editorial Office before making any payment.