Advances in Taxation Research (ATR) is an international, peer-reviewed, open-access scholarly journal dedicated to taxation and related fiscal research. ATR applies an Article Processing Charge (APC) only to accepted manuscripts that meet the applicable institutional-affiliation criteria. No APC is payable during submission, editorial screening, peer review, revision, post-revision verification, or any other pre-acceptance stage.

APC or waiver administration begins only after the manuscript has completed the required scientific-editorial evaluation and received a final editorial decision of acceptance. Payment arrangements and waiver verification are administrative matters that remain separate from scholarly evaluation and editorial decision-making.

APC revenue supports journal operations, including editorial administration, manuscript management, copyediting, proofreading, production, digital publication, DOI-related processing, metadata preparation, website maintenance, archiving, and scholarly dissemination. APC revenue does not confer any academic editorial advantage or influence the scientific assessment of manuscripts.

For an accepted manuscript where at least one author is institutionally affiliated with an institution in Indonesia, the current standard ATR Article Processing Charge is IDR 1,500,000 per accepted manuscript.

Where all authors are institutionally affiliated exclusively with institutions outside Indonesia, the manuscript receives a full APC waiver / IDR 0. A separate waiver application is not normally required once the relevant institutional affiliations have been verified by the ATR Editorial Office.

APC and waiver eligibility are determined by institutional affiliation, not nationality, citizenship, country of birth, residence, passport, or another personal characteristic. Manuscripts involving a combination of Indonesian and non-Indonesian institutional affiliations are subject to the standard APC when at least one author has an institutional affiliation in Indonesia.

The Editorial Office may verify the institutional affiliations declared in the manuscript, separate Title Page, submission metadata, and other relevant author information before finalizing APC or waiver administration. Eligibility is assessed consistently under the applicable ATR policy.

APC Transparency: The current standard ATR APC is IDR 1,500,000 for accepted manuscripts meeting the Indonesian institutional-affiliation criteria. This revised standard replaces the former APC of IDR 1,000,000 prospectively. Previously issued official invoices, agreed payment terms, and valid historical administrative records are not changed retroactively merely because the current APC policy differs from an earlier arrangement.

ATR does not charge a mandatory submission fee, peer-review fee, page charge, color-figure charge, mandatory language-editing fee, or separate withdrawal fee. Authors are not required to purchase additional commercial, editorial, or publication services as a condition of manuscript consideration or acceptance.

Language editing, proofreading, formatting, consulting, editorial assistance, or similar external services are not mandatory purchases for authors. Any privately arranged optional service must remain separate from ATR's independent editorial assessment and must not be represented as providing guaranteed acceptance, favorable peer review, expedited scientific acceptance, or publication.

APC payment, ability to pay, non-payment before an APC becomes due, waiver eligibility, or waiver status does not influence editorial screening, reviewer selection, independent peer review, reviewer recommendations, revision requirements, post-revision scientific verification, editorial evaluation, acceptance, or rejection.

Payment does not purchase manuscript acceptance, favorable reviewer recommendations, editorial preference, expedited scientific treatment, issue assignment, DOI registration, or guaranteed publication. Scientific-editorial decisions remain under the authority of the responsible academic editors in accordance with the journal's taxation-centered Aims & Scope, research-integrity requirements, independent peer-review procedures, and publication policies.

The same scholarly requirements, accepted manuscript types, methodological or review-methodological standards, research-integrity expectations, peer-review criteria, and editorial decision procedures apply to all manuscripts regardless of whether the standard APC is payable or a full waiver is granted. Financial administration and publication-support personnel do not independently determine scientific acceptance or rejection.

After final scientific-editorial acceptance, the ATR Editorial Office verifies the manuscript's APC or waiver status according to the authors' institutional affiliations. Where the standard APC applies, the corresponding author receives an official ATR invoice stating the applicable amount, authorized payment instructions, and relevant administrative information.

For manuscripts subject to an APC, copyediting, production, and final publication proceed after the required payment verification. Manuscripts receiving a full APC waiver proceed through the applicable post-acceptance workflow after waiver eligibility has been verified.

Authors should not make APC payments during submission, editorial screening, peer review, revision, or any other pre-acceptance stage. Payment should be made only after final editorial acceptance and receipt of an official invoice issued through the authorized ATR administrative process.

APC-related correspondence, invoice administration, payment confirmation, and waiver verification remain administrative responsibilities. These procedures do not replace, determine, or reopen the scientific-editorial acceptance decision. Material research-integrity or publication concerns identified after acceptance must be referred to the responsible academic editor.

The normal ATR scientific-editorial and publication process is Submission → Editorial Screening → Independent Peer Review → Revision → Post-Revision Verification → Final Editorial Acceptance → APC or Waiver Verification → Post-Acceptance Administration → Copyediting → Proofreading & Production → Metadata Verification → Version of Record → Online Publication.

Eligible manuscripts normally undergo double-anonymous peer review by at least two independent reviewers with relevant taxation-related subject, theoretical, conceptual, or methodological expertise. Reviewer recommendations are advisory, and the responsible academic editor evaluates the complete scholarly record before reaching or recommending final scientific-editorial acceptance.

Post-acceptance administration prepares an already accepted manuscript for accurate and responsible scholarly publication. It is not a continuation of ordinary peer review. Scientifically resolved matters should be reopened only when a genuine scientific-integrity, ethical, legal, authorship, metadata, or publication blocker requires appropriate editorial attention.

Where a formal Letter of Acceptance (LoA) is issued, it follows the final scientific-editorial acceptance decision. APC payment, invoice issuance, payment verification, or waiver status does not create, purchase, or independently determine acceptance.

APC payment does not independently determine the manuscript's issue assignment, DOI registration date, publication date, production priority, or publication timing. These matters remain subject to the journal's editorial and production requirements, metadata verification, publication readiness, and applicable publication schedule.

A final editorial acceptance decision does not eliminate the need to complete applicable post-acceptance administrative and production requirements. Formal publication occurs only after the required publication workflow has been completed and the article is eligible for release within the appropriate volume and numbered issue.

Authors may request withdrawal of a manuscript under consideration by formally contacting the ATR Editorial Office. A manuscript should not be submitted to another journal while it remains under consideration by ATR. Authors should obtain formal confirmation that the manuscript is no longer under consideration before submitting it elsewhere.

Before APC payment, no APC or separate withdrawal fee is payable. Withdrawal requests are handled through the appropriate editorial and administrative procedures and must be documented in the manuscript's editorial record.

After APC payment and commencement of substantive post-acceptance publication services, such as copyediting, proofreading, production, DOI-related processing, metadata preparation, or other publication activities, the APC is normally non-refundable.

Duplicate payments, overpayments, payment errors, or journal-attributable administrative problems that prevent publication are reviewed individually by the ATR Editorial Office. Authors should provide the relevant official invoice, payment confirmation, and supporting correspondence where appropriate.

Withdrawal of an unpublished manuscript is distinct from retraction of a formally published article. Once an article has been published, applicable corrections, Expressions of Concern, retractions, and other post-publication actions are governed by the journal's publication ethics and post-publication policies.

Authors should use only payment instructions contained in an official ATR invoice issued after final editorial acceptance. The journal does not recognize unauthorized intermediaries, unofficial representatives, unverified payment accounts, or third-party claims that payment can guarantee manuscript acceptance, favorable review, publication, indexing, or other editorial outcomes.

Bank-account and payment-account details are not published openly on this page. Authors who receive suspicious payment requests, requests for advance payment, or conflicting invoice instructions should seek verification from the official ATR Editorial Office before transferring funds.

Authors are encouraged to retain their official invoice, payment confirmation, and relevant administrative correspondence. APC-related financial administration must remain distinct from academic editorial assessment and the journal's independent scientific decision-making process.

ATR publishes one annual volume with exactly three regular numbered issues. Its current publication-frequency framework is harmonized with the standardized calendar-year schedule while preserving the journal's valid historical volume and issue assignments, publication dates, and scholarly records.

Historical Publication Records — Volumes 1–4 (2023–2026): Previously published volumes and issues retain their original designations, actual publication dates, article assignments, bibliographic metadata, DOI records, and established citations as documented in the official ATR archives. Earlier records are not retrospectively assigned new publication periods merely to match the current standardized schedule.

Publication-Schedule Transition — October–December 2026: ATR observes a transition to the standardized calendar-year publication schedule without creating an additional regular numbered issue for Volume 4 (2026). Manuscript submissions, editorial screening, independent peer review, revisions, scientific-editorial decisions, copyediting, proofreading, production preparation, and metadata verification may continue during this transition. Formal publication under the new calendar cycle begins with the applicable 2027 issue after all required procedures have been completed.

Standardized Schedule — Volume 5 (2027) Onward: ATR retains one annual volume and exactly three regular numbered issues using No. 1 January–April, No. 2 May–August, and No. 3 September–December. The revised periods apply prospectively from Volume 5 (2027).

Continuous Publication: Continuous publication was introduced prospectively from 1 September 2026 within the applicable active numbered issue. Publication-ready articles may be released individually after completion of the required scientific-editorial, copyediting, proofreading, production, and metadata-verification procedures. Continuous publication does not create additional numbered issues or increase the journal's annual publication frequency.

Historical Record Protection: Previously published volumes, issue assignments, publication dates, pagination, article metadata, bibliographic information, DOI records, and other established scholarly records remain unchanged. The standardized publication schedule applies prospectively and must not be used to backdate, retrospectively reclassify, or otherwise alter valid historical records.

The current ATR APC framework establishes a standard charge of IDR 1,500,000 for accepted manuscripts meeting the Indonesian institutional-affiliation criteria and a full APC waiver for manuscripts whose authors are all affiliated exclusively with institutions outside Indonesia. The current framework governs applicable manuscript and post-acceptance administration from its implementation. Previously issued official invoices, agreed payment terms, completed editorial decisions, valid administrative records, and published scholarly records are not retrospectively altered merely to conform to the updated APC policy.

Questions concerning APC status, institutional-affiliation verification, waiver eligibility, official invoices, payment verification, withdrawal administration, or refunds may be directed to Muslim Muslim, Managing Editor, at advancesresearch@gmail.com.

Matters requiring principal scientific-editorial attention may be directed to Taufiq Supriadi, Editor-in-Chief, at editor@advancesinresearch.id. Academic editorial decisions remain separate from APC invoicing, payment verification, waiver administration, and other financial or operational matters.

Administrative WhatsApp: +62 821 9454 8786. Administrative messaging does not replace formal OJS submissions, scientific-editorial decisions, or official invoice and payment-verification procedures.