About the Journal
Advances in Taxation Research (ATR) is an international, peer-reviewed, open-access scholarly journal established in 2023 and owned and published by Yayasan Pendidikan Bukhari Dwi Muslim, Indonesia. The journal is dedicated to advancing theory, evidence, methodology, policy, and practice in taxation, fiscal systems, tax administration, tax compliance, taxpayer behavior, tax-related accounting and reporting, auditing, fiscal accountability, tax governance, sustainability-related taxation, and other scholarly fields explicitly recognized in its current Aims & Scope.
ATR provides an international academic platform for original research and rigorous literature synthesis addressing taxation and fiscal policy, tax regulation and institutional systems, taxpayer decisions and compliance behavior, taxation-related accounting and financial reporting, auditing and assurance, public-sector accountability, fiscal governance, environmental and sustainability-related taxation, digital tax administration, international taxation, and relevant economic, organizational, technological, institutional, and societal developments.
The mission of ATR is to promote rigorous, ethical, theoretically grounded, methodologically defensible, and practically relevant scholarship that contributes to scientific knowledge, academic debate, effective tax administration, fiscal-policy development, taxpayer compliance, responsible governance, financial and fiscal accountability, sustainable development, and the advancement of society.
ATR welcomes high-quality contributions from developed, emerging, and developing economies, including local, national, regional, international, comparative, and cross-jurisdictional research. International or multi-country datasets are not mandatory when a manuscript offers a meaningful contribution to taxation or fiscal scholarship that extends beyond purely descriptive or operational reporting.
Journal Identity
The official journal title is Advances in Taxation Research, abbreviated as ATR. Established in 2023, the journal carries electronic International Standard Serial Number E-ISSN 2985-7554. Its scholarly articles are registered under the DOI prefix 10.60079.
ATR publishes scholarly manuscripts in English only and is nationally accredited at SINTA 3. The journal operates as an international, peer-reviewed, immediate-open-access publication and recognizes only Research Paper and Literature Review Paper as accepted manuscript types under its current framework.
ATR applies double-anonymous peer review and publishes one annual volume containing exactly three regular numbered issues. Continuous publication is implemented within the applicable numbered issue according to the journal's official publication schedule and transitional arrangements.
The journal maintains publicly accessible information concerning its Aims & Scope, editorial governance, reviewer guidance, publication ethics, author requirements, publication frequency, Article Processing Charge policy, ownership and management, digital preservation, indexing and discovery, and other relevant scholarly publishing policies.
Scholarly Scope
ATR is a taxation-centered scholarly journal covering six main research areas: Tax Policy & Fiscal Systems; Tax Administration & Governance; Tax Compliance & Taxpayer Behavior; Accounting, Reporting & Taxation; Auditing, Assurance & Tax Accountability; and Taxation, Sustainability & Development.
These areas encompass taxation and fiscal regulation, tax reforms, fiscal decentralization, tax administration and enforcement, taxpayer services, institutional capacity, tax morale, taxpayer perceptions, voluntary and enforced compliance, corporate taxation, tax planning, tax-related accounting and financial reporting, tax auditing, assurance, corporate governance, fiscal transparency, environmental taxation, green fiscal policy, sustainable development, and other taxation-related scholarly subjects recognized in the journal's current Aims & Scope.
Equal Main Scholarly Scope Principle: All six research areas expressly included in the current ATR Aims & Scope constitute the journal's main scholarly scope and have equal standing in editorial assessment. Their order of presentation does not indicate disciplinary priority, editorial hierarchy, preferential treatment, or secondary status.
A manuscript may establish scholarly relevance through a substantive contribution to any one recognized ATR research area. A study addressing tax-related accounting, auditing, fiscal economics, governance, taxpayer behavior, sustainability-related taxation, or another recognized field does not need to introduce additional taxation variables from other core areas merely to qualify for scope consideration.
ATR also welcomes interdisciplinary research involving accounting, auditing, economics, finance, corporate governance, management, public administration, law, sustainability, information systems, behavioral science, institutional studies, and related disciplines where the manuscript establishes a clear and substantive relationship with taxation or fiscal research.
Research may investigate a single recognized taxation-related field or examine meaningful relationships among several recognized fields. In either case, the manuscript must establish a clear scholarly problem, an appropriate theoretical or conceptual foundation, a defensible methodology, meaningful evidence or literature synthesis, and a substantive contribution to taxation or fiscal scholarship. An incidental reference to taxation is not sufficient to establish scope eligibility.
Scholarly Evaluation
ATR evaluates manuscripts according to their relevance to the current taxation-centered Aims & Scope, clarity of the research or review problem, originality, theoretical or conceptual foundation, methodological or review-methodological rigor, research integrity, analytical quality, strength of interpretation, credibility of evidence, and contribution to scholarly knowledge or practice.
Research contributions may be empirical, theoretical, conceptual, methodological, behavioral, accounting-related, auditing-related, institutional, regulatory, governance-related, fiscal, policy-oriented, sustainability-related, or practically relevant. The nature and strength of the contribution must be consistent with the manuscript's stated objectives, actual research or review design, evidence, analysis, and limitations.
ATR welcomes quantitative, qualitative, mixed-method, experimental, quasi-experimental, econometric, archival, longitudinal, panel-data, computational, behavioral, case-based, comparative, policy-analytical, and other defensible research approaches. It also welcomes rigorous literature reviews employing transparent and appropriately justified review methodologies, including narrative, integrative, systematic, scoping, bibliometric, scientometric, and meta-analytical approaches where genuinely conducted.
Methodological choices should follow the research or review question rather than being selected solely for their perceived technical sophistication. Manuscripts must accurately report the research procedures or literature-review methods actually undertaken and must not misrepresent evidence, analytical techniques, research findings, or the scope of their conclusions.
Scope eligibility alone does not guarantee acceptance. Manuscripts that lack a meaningful scholarly contribution, fail essential methodological or ethical requirements, present unsupported claims, or fall outside the journal's stated taxation-centered scope may be declined during editorial screening or following scholarly evaluation.
Accepted Manuscript Types
ATR accepts two manuscript types only: Research Paper and Literature Review Paper. Both types must demonstrate scholarly originality, methodological transparency, research integrity, critical engagement with relevant literature, and a meaningful contribution to at least one recognized field within the journal's main taxation and fiscal research scope.
Research Paper presents original research using a defensible methodological design appropriate to the taxation-related research problem. The manuscript should provide relevant theoretical or conceptual grounding, transparent research procedures, credible empirical or other original research evidence, substantive interpretation, and conclusions supported by the findings.
Literature Review Paper provides rigorous critical synthesis using an accurately identified and sufficiently transparent review approach. Eligible approaches may include narrative, integrative, structured, systematic, scoping, bibliometric, scientometric, meta-analytical, theory-oriented, concept-oriented, policy-oriented, or other defensible review designs, provided that the actual procedures substantiate the reported methodology and the review develops meaningful scholarly insights.
Theoretical, conceptual, methodological, taxation-policy, accounting, auditing, institutional, behavioral, and practical contributions may be developed within either eligible manuscript type where supported by the actual research or review design. Individual research techniques, datasets, analytical software, statistical procedures, review approaches, or contribution categories do not constitute additional manuscript types.
Authors must prepare submissions using the official ATR Manuscript Template and separate Title Page & Author Information Form, comply with the journal's current manuscript requirements, and submit their files through the ATR Online Journal System. Conceptual Papers are not accepted as a separate manuscript category. The current two-type framework applies prospectively and does not retrospectively reclassify legitimately processed or published historical manuscripts.
Peer Review & Editorial Independence
ATR applies double-anonymous peer review. Manuscripts first undergo editorial screening for taxation-related scope relevance, manuscript-type eligibility, scholarly contribution, originality, methodological suitability, research integrity, anonymization, and compliance with applicable submission requirements.
Manuscripts that pass editorial screening are normally assessed by at least two independent reviewers with appropriate taxation-related subject, theoretical, conceptual, and/or methodological expertise. The identities of authors are not disclosed to reviewers, and reviewer identities are not disclosed to authors.
The normal scientific-editorial process is Submission → Editorial Screening → Independent Peer Review → Revision → Post-Revision Verification → Final Editorial Decision. Reviewers provide independent scholarly assessments and recommendations, while the responsible academic editor evaluates the complete editorial record before reaching or recommending the final decision.
Reviewer recommendations are advisory and do not determine acceptance or rejection through simple voting. Scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief. Decisions are based on scholarly merit, reviewer evidence, research integrity, applicable editorial policies, and the adequacy of author responses and manuscript revisions.
Editorial Independence: Academic editorial decisions remain independent of publisher ownership, APC payment, ability to pay, waiver eligibility, sponsorship, advertising, financial interests, institutional relationships, or other non-scholarly considerations. Payment or administrative arrangements do not purchase acceptance, favorable review, editorial preference, expedited scientific acceptance, or guaranteed publication.
The Editorial Team applies appropriate conflict-of-interest management, confidentiality protections, authorship and contributorship requirements, research-integrity standards, ethical use and disclosure of Generative AI where applicable, citation-integrity procedures, and responsible post-publication practices to safeguard the journal's permanent scholarly record.
Open Access, Copyright & Licensing
ATR provides immediate Open Access to its published scholarly articles without an embargo. Readers may access and read published content online without subscription charges, mandatory registration, or access payments.
Authors retain copyright in their original scholarly work, and published articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). Authors grant ATR the right of first publication and the necessary non-exclusive permissions for the journal to publish, distribute, identify, and preserve the Version of Record.
The CC BY 4.0 license permits lawful sharing, reproduction, redistribution, transformation, and adaptation of licensed materials, including for commercial purposes, provided that appropriate attribution is given, the license is identified, and changes are indicated where applicable. Third-party materials not covered by the article's license remain subject to their respective rights and permissions.
ATR permits appropriate self-archiving of submitted manuscripts, accepted manuscripts, and published Versions of Record without imposing a journal-specific embargo. Authors must correctly identify the deposited version and comply with applicable confidentiality, third-party material, repository, and intellectual-property requirements. Published Versions of Record should be accompanied by the official article citation, DOI, and license information.
Article Processing Charge
ATR applies an Article Processing Charge only to manuscripts that have received a final scientific-editorial decision of acceptance and meet the applicable institutional-affiliation criteria.
For an accepted manuscript where at least one author is institutionally affiliated with an institution in Indonesia, the current standard ATR APC 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. APC and waiver eligibility are determined by institutional affiliation rather than nationality, citizenship, country of birth, residence, passport, or other personal characteristics.
No APC is payable before final editorial acceptance. The Editorial Office verifies the applicable APC or waiver status after acceptance. Where payment is required, the corresponding author receives an official ATR invoice containing the authorized payment instructions.
ATR does not charge a mandatory submission fee, peer-review fee, page charge, color-figure charge, mandatory language-editing fee, or separate withdrawal fee. APC payment and waiver administration remain separate from academic editorial decision-making.
Previously issued official invoices, agreed payment terms, and legitimate historical financial-administration records are not changed retroactively merely because the current APC framework differs from an earlier arrangement. Authors should consult the full ATR APC Policy for applicable payment, waiver, withdrawal, refund, and payment-security requirements.
Publication Model
ATR publishes one annual volume comprising exactly three regular numbered issues. Its publication framework distinguishes historical issue assignments and actual publication dates from the standardized calendar-year publication periods implemented prospectively beginning with Volume 5 (2027).
Historical Publication Records — Volumes 1–4 (2023–2026): ATR was established in 2023 and maintains its published annual volumes and numbered issues according to their original archival records. The official ATR archives remain authoritative for historical issue titles, issue-period descriptions where recorded, actual publication dates, article assignments, pagination, bibliographic metadata, DOI records, and established citations.
Publication-Schedule Transition — October–December 2026: Following the completion of the historical three-issue cycle for Volume 4 (2026), ATR observes a transition to the standardized calendar-year publication schedule. No additional regular numbered issue is created during the transition. Volume 4 (2026) retains its established three-issue structure.
During the transition, manuscript submission, editorial screening, independent peer review, author revisions, scientific-editorial decisions, post-acceptance administration, copyediting, proofreading, production preparation, and metadata verification may continue. Eligible manuscripts designated for the revised publication cycle may be scheduled for formal publication beginning with Volume 5, Issue No. 1 in January 2027 after all required scientific-editorial and publication procedures have been completed. Publication records must not be backdated.
Standardized Publication Schedule — Volume 5 (2027) Onward: ATR retains one annual volume and exactly three regular numbered issues using the designated periods No. 1 January–April, No. 2 May–August, and No. 3 September–December.
Continuous Publication: ATR introduced continuous publication prospectively from 1 September 2026 within the applicable active numbered issue. Under this model, publication-ready articles may be released individually following completion of the required scientific-editorial, administrative, APC or waiver verification, copyediting, proofreading, production, and metadata-verification procedures.
Continuous publication does not create additional regular numbered issues, increase the annual publication frequency, or override the October–December 2026 transitional arrangement. The model continues within the applicable active numbered issue under the standardized calendar-year schedule from 2027 onward.
Historical Record Protection: Previously published volume and issue assignments, actual article publication dates, pagination, article metadata, bibliographic information, DOI records, citations, and other established scholarly records remain unchanged. The standardized publication schedule applies prospectively and does not retrospectively reclassify or alter the permanent scholarly record. Genuine metadata errors may be corrected transparently through appropriate editorial procedures.
Publisher, Editorial Governance & Contact
ATR was established in 2023 and is owned and published by Yayasan Pendidikan Bukhari Dwi Muslim. The publisher provides the institutional, administrative, technical, financial, digital-publishing, production, preservation, and operational infrastructure required for the continued publication and dissemination of the journal.
Publisher Address: Yayasan Pendidikan Bukhari Dwi Muslim, Jln. Perintis Kemerdekaan, Puri Asri VII/A7, Makassar, Sulawesi Selatan 90245, Indonesia.
Since its establishment, ATR has continued to develop its taxation-centered scholarly scope, editorial governance, independent peer-review procedures, author guidance, publication ethics, academic quality assurance, metadata management, digital preservation, transparency, international participation, and scholarly discoverability.
Academic editorial responsibility is exercised through the ATR Editorial Team. The Editor-in-Chief and responsible academic editors oversee scholarly evaluation, manuscript quality, research integrity, independent peer review, revision assessment, and scientific-editorial decisions. The Managing Editor coordinates editorial workflows, manuscript administration, author and reviewer communication, and applicable operational procedures.
Academic editorial authority remains separate from financial administration, APC processing, production support, technical maintenance, and publisher operations. Editorial decisions must be based on scholarly criteria rather than financial, institutional, personal, or commercial considerations. Relevant conflicts of interest must be disclosed and managed through appropriate independent editorial arrangements.
Principal Academic Editorial Contact: Taufiq Supriadi, Editor-in-Chief, may be contacted at editor@advancesinresearch.id for matters requiring principal scientific-editorial attention.
Editorial & Administrative Support: Muslim Muslim, Managing Editor, may be contacted at advancesresearch@gmail.com for manuscript administration, editorial workflows, OJS access, author and reviewer correspondence, APC administration, and other applicable journal operations.
Official Administrative WhatsApp: +62 821 9454 8786. Administrative messaging supports communication but does not replace formal manuscript submission, confidential peer review, official editorial decisions, or OJS records.
Communication Security: ATR does not authorize third parties to guarantee manuscript acceptance, favorable peer review, publication, indexing, APC waivers, or other editorial outcomes. Unusual editorial, administrative, invoice, or payment requests should be verified directly through the journal's official communication channels.
Journal Resources
Authors, reviewers, researchers, librarians, institutions, policymakers, tax professionals, and other interested readers may consult the following official ATR pages for detailed information about scholarly coverage, manuscript preparation, editorial responsibilities, publication ethics, APC requirements, publication frequency, journal ownership, digital preservation, indexing and discovery, and contact procedures.