Advances in Taxation Research (ATR) is committed to maintaining the long-term accessibility, integrity, discoverability, persistence, and continuity of its published scholarly record. Archiving and digital preservation are essential components of responsible open-access scholarly publishing and support the availability, authenticity, and traceability of published research over time.
ATR preservation responsibilities encompass formally published articles and their authoritative Versions of Record, annual volumes and numbered issues, article titles, abstracts, keywords, author names and affiliations, references, bibliographic metadata, DOI records, supplementary materials where applicable, corrections, retractions, Expressions of Concern, and other records necessary to establish and maintain scholarly provenance.
The preservation framework seeks to support continued access to scholarly content in the event of technical failure, database corruption, server migration, domain changes, software updates, hosting transitions, institutional or publisher changes, journal transfer, or other circumstances affecting the availability or operation of the primary ATR journal website.
Long-Term Access: ATR seeks to preserve access to published scholarly content beyond the operational lifetime of any individual server, software installation, hosting provider, domain name, journal platform, or website configuration. Technical and organizational changes should not unnecessarily interrupt access to the journal's established scholarly record.
Scholarly Record Integrity: Published Versions of Record, bibliographic metadata, publication notices, and other authoritative scholarly records should be protected against undocumented alteration, misleading replacement, unauthorized manipulation, accidental loss, or changes that obscure the history and meaning of the published work.
Persistent Identification: Digital Object Identifiers (DOIs) and essential bibliographic metadata should continue to identify the correct published articles and direct readers to their authoritative scholarly records. Changes to technical infrastructure or website addresses should not unnecessarily disrupt the persistence, reliability, or traceability of published article identifiers.
Recoverability: Essential journal data, publication files, metadata, OJS configurations, and relevant technical information should remain recoverable after system failure, security incidents, hosting disruption, migration, or other significant technical events. Preservation planning should support continuity of journal operations and reconstruction of accurate publication records where recovery is necessary.
Content & Record Coverage: Preservation planning should account for published article files, article titles and abstracts, keywords, author and affiliation information, references, annual volumes and numbered issues, actual publication dates, DOI and licensing metadata, citation information, supplementary materials, and formally published editorial notices.
Post-Publication Traceability: Corrections, retractions, Expressions of Concern, and other relevant post-publication actions should preserve a transparent relationship between the original scholarly publication and subsequent editorial notices. Previously published content should remain identifiable and traceable whenever legally and ethically appropriate.
Preservation Transparency: ATR does not publicly claim active preservation coverage by the PKP Preservation Network (PKP PN), LOCKSS, CLOCKSS, Portico, or another external digital preservation service unless the journal's participation, content deposit, and operational preservation status have been successfully verified.
The journal recognizes the importance of independent long-term digital preservation infrastructure in supporting continued access to scholarly content beyond the operation of its primary publishing platform. ATR may adopt an appropriate external preservation mechanism when service eligibility, technical compatibility, applicable participation requirements, activation, content-deposit procedures, and operational arrangements have been confirmed.
Installation of a preservation plugin, registration for a service, creation of an account, submission of an application, technical configuration, or initiation of a preservation arrangement does not independently demonstrate that ATR content is being actively preserved by the relevant external network.
Similarly, DOI registration, indexing, abstracting, scholarly discovery, distribution of bibliographic metadata, ordinary website hosting, and the availability of article information through external platforms do not, by themselves, constitute verified independent long-term digital preservation of the journal's complete published content.
When an external preservation arrangement becomes operational and its coverage can be verified, the ATR Editorial Office may update this page to identify the relevant preservation service, describe the confirmed scope and period of preservation, and provide appropriate evidence or a supporting verification link. Planned, incomplete, or unverified arrangements must not be presented as established preservation coverage.
ATR operates through Open Journal Systems (OJS). The journal's publisher, Yayasan Pendidikan Bukhari Dwi Muslim, together with authorized technical management, is responsible for supporting the continuity of its journal infrastructure and should maintain recoverable copies of information reasonably necessary to restore the journal following a significant technical or operational incident.
OJS Database & Configuration: Backup and recovery planning should cover the OJS database, journal configurations, essential system settings, user and role information where operationally necessary, and technical information required to restore the functionality and publication records of the journal platform.
Published Files & Supplementary Materials: Recoverable copies should include published article files, issue files, and associated supplementary materials where applicable. Retained manuscript files and other submission-related materials may also require appropriate backup according to operational, confidentiality, retention, and data-protection requirements.
Metadata & Bibliographic Records: Essential backups should include article titles, abstracts, keywords, author names, institutional affiliations, volume and issue assignments, actual publication dates, DOI information, licensing details, references, and other metadata necessary to reconstruct or verify the published scholarly record accurately.
Policies & Editorial Records: The journal's preservation and recovery arrangements should account for published journal policies, essential static-page content, correction notices, retractions, Expressions of Concern, and other post-publication records. Relevant editorial and publication records should be retained and protected in accordance with applicable confidentiality, privacy, and record-retention requirements.
Backup Integrity & Access Control: Backup arrangements should provide reasonable safeguards against unauthorized access, accidental deletion, corruption, data loss, and misuse of confidential information. Access to sensitive journal records and technical recovery materials should be limited to appropriately authorized personnel according to their responsibilities.
Recovery & Restoration Planning: Backup and restoration arrangements should be reviewed before significant OJS upgrades, database changes, platform modifications, server migrations, domain changes, hosting transitions, or other major infrastructure changes. Recovery planning should account for file integrity, metadata consistency, access controls, and the ability to restore accurate publication records.
Where technical restoration is required, responsible personnel should seek to recover the journal's legitimate publication and editorial records without introducing misleading publication dates, unauthorized bibliographic changes, duplicate article records, or inconsistencies affecting DOI resolution and citation reliability.
The formally published article released through the official ATR journal platform constitutes the journal's authoritative Version of Record. It represents the published scholarly work and its associated publication metadata and must not be silently replaced, materially modified, or misrepresented in a manner that obscures the article's established scholarly history.
Necessary post-publication changes must be handled through an appropriate and documented scholarly-record mechanism, including correction, clarification, Expression of Concern, retraction, or another applicable editorial process under the journal's Policies & Publication Ethics. Where relevant, the original article and related post-publication notices should remain appropriately linked and traceable.
Exceptional Content Removal: Published scholarly content should not ordinarily be removed solely because questions or concerns arise after publication. Removal or restriction of access may be considered only in exceptional circumstances where continued availability would create serious legal, privacy, security, ethical, or other substantial risks. Where feasible and appropriate, the journal should retain sufficient bibliographic information or an explanatory notice to preserve scholarly-record traceability without perpetuating the identified risk.
DOI Continuity: ATR uses DOI prefix 10.60079. If the journal changes its domain, server, hosting provider, publishing platform, article URL, or other relevant technical infrastructure, DOI destination information and associated metadata should be updated through the appropriate registration or management procedures so persistent identifiers continue to resolve to the correct scholarly content.
Article titles, author names, institutional affiliations, publication years and dates, volume and issue identifiers, DOI information, licensing terms, and other essential metadata should remain consistent across the official ATR website, published Versions of Record, DOI-registration metadata, and relevant scholarly indexing or discovery services.
Continuous Publication & Metadata: ATR introduced continuous publication prospectively from 1 September 2026 within the applicable active numbered issue. Each formally published article must remain associated with its correct annual volume, numbered issue, actual publication date, DOI, and authoritative bibliographic record. Continuous publication does not eliminate the journal's issue structure or authorize artificial publication dates.
Persistent identification and accurate metadata support citation, scholarly discovery, interoperability, attribution, and reliable access to published research. These functions complement, but do not replace, appropriate backup, recovery, and independently verified long-term preservation arrangements.
ATR supports responsible author self-archiving in suitable institutional, disciplinary, funder-designated, personal academic, and other scholarly repositories. Authors retain copyright in their published scholarly work, and the published Version of Record is distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
The journal permits authors to archive the submitted manuscript, accepted manuscript, and published Version of Record, subject to accurate version identification and applicable confidentiality, copyright, third-party material, institutional, and repository requirements.
Submitted Manuscript: Authors may deposit or share an appropriately identified submitted or pre-publication version of their manuscript through a suitable scholarly repository or academic platform. The deposited material must comply with any applicable confidentiality, coauthor, copyright, third-party rights, and institutional requirements. A submitted manuscript must not be misrepresented as an accepted or formally published article.
Accepted Manuscript: Authors may deposit their accepted manuscript following final scientific-editorial acceptance. The repository record should identify the document as an accepted version and should not imply that copyediting, proofreading, final production, or formal publication has already been completed when those stages remain outstanding.
Published Version of Record: Following formal publication, authors may deposit and share the published Version of Record under its applicable CC BY 4.0 license. The shared record should include appropriate author attribution, the complete published citation, the article DOI or official ATR article URL, and identification of the applicable license. Third-party content not covered by the article's license remains subject to its own rights and permissions.
No Journal-Specific Embargo: ATR does not impose a journal-specific embargo on self-archiving of permitted manuscript versions. Authors remain responsible for observing applicable third-party rights, research-data confidentiality, repository requirements, and any other legally or ethically binding restrictions affecting the material being deposited.
Where an earlier manuscript version remains publicly accessible after formal publication, authors are encouraged to update the corresponding repository record with the complete published citation and a direct link to the authoritative ATR Version of Record. This helps readers distinguish preliminary or accepted versions from the final scholarly publication.
Technical or organizational changes involving journal servers, domains, hosting providers, publishing platforms, OJS installations, database environments, administrative arrangements, or publisher operations should preserve the continuity, accuracy, and accessibility of ATR's established scholarly publication records.
Migration arrangements should account for published article files, annual volumes and numbered issues, author and affiliation information, actual publication dates, article titles and abstracts, references, DOI resolution, bibliographic metadata, licensing information, supplementary materials where applicable, and formally published corrections, retractions, Expressions of Concern, or other notices affecting the scholarly record.
Where the primary journal URL or publishing platform changes, appropriate measures should be taken to update relevant DOI destination information, maintain access to authoritative Versions of Record, protect bibliographic integrity, and minimize unnecessary disruption to citation links, indexing records, repository references, and other scholarly discovery mechanisms.
If ATR transfers its publishing operations or ceases publication, reasonable measures should be undertaken to maintain access to previously published scholarly content through the existing journal platform, a successor platform, an appropriate scholarly repository, a verified preservation service, or another suitable mechanism capable of supporting continuing scholarly access.
Access Continuity: In the event of technical disruption, significant system maintenance, platform migration, domain changes, or other publishing-infrastructure changes, reasonable efforts should be made to restore public access and preserve essential article files, bibliographic records, persistent identifiers, and publication metadata.
Journal transfer or cessation does not authorize undocumented changes to authorship, publication dates, volume or issue assignments, DOI records, or other valid bibliographic details. Preservation and continued accessibility of the existing scholarly record should remain principal considerations in any transition arrangement.
ATR was established in 2023. The current harmonized Archiving & Digital Preservation framework applies prospectively to the journal's ongoing preservation and technical-management arrangements. No separate historical effective date for this updated preservation framework is asserted unless supported by an official ATR policy record.
Previously published volumes, numbered issues, article titles, authorship and affiliation details, actual publication dates, pagination, DOI records, bibliographic metadata, supplementary files where applicable, corrections, retractions, Expressions of Concern, and other valid publication records remain part of ATR's permanent historical scholarly record.
Historical Volume & Issue Protection: Historical records associated with Volume 1 (2023) through Volume 4 (2026) retain their original issue designations, article assignments, actual publication dates, DOI records, and established bibliographic metadata. The journal's official archives remain authoritative for these historical details.
Publication-Schedule Transition: ATR retains one annual volume and exactly three regular numbered issues. Beginning with Volume 5 (2027), the standardized schedule consists of No. 1 January–April, No. 2 May–August, and No. 3 September–December. The revised calendar applies prospectively and does not retrospectively redefine earlier publication periods or records.
Continuous Publication: Continuous publication was introduced prospectively from 1 September 2026 within the applicable active numbered issue. This publication method does not increase the number of annual issues, override the October–December 2026 publication-schedule transition, or authorize changes to previously published article records.
Preservation improvements, platform upgrades, changes in technical administration, revised journal policies, or implementation of new preservation services do not require retrospective alteration of legitimate historical publication records merely to align them with subsequently adopted arrangements.
Genuine bibliographic, DOI, metadata, or technical errors may be corrected transparently through appropriate editorial, publication-ethics, and technical procedures. Such corrections should preserve the historical authenticity, continuity, and traceability of the published scholarly record rather than obscure, overwrite, or reconstruct legitimate publication information.
The ATR Editorial Office, publisher, and authorized technical personnel should periodically review the adequacy of preservation planning, backup and recovery arrangements, DOI continuity, metadata accuracy, website accessibility, scholarly-record integrity, and the information publicly presented concerning the journal's preservation practices.
Any public statement concerning participation in an external preservation network should correspond to the journal's verifiable operational status. The presence of an installed plugin, service-registration record, account, application, or planned preservation arrangement is not sufficient evidence of confirmed content-preservation coverage.
Where a new preservation service is successfully activated and the relevant ATR content is demonstrably covered, the Editorial Office may publish accurate details concerning the service, extent of preservation, period of coverage, and appropriate verification source. Preservation information should be updated when material operational changes occur so that authors, readers, librarians, and indexing services are not misled about the protection afforded to the journal's published content.
Preservation Responsibility: The journal and publisher are responsible for maintaining reasonable editorial, administrative, technical, and publication-management practices that support preservation and continuity of ATR's scholarly content and publishing records. Operational arrangements may evolve as publishing technologies, repository services, metadata infrastructures, preservation networks, and digital archiving systems develop.
Responsible Public Communication: ATR distinguishes preservation objectives and planned technical measures from verified operational services. Public descriptions of the journal's preservation arrangements should accurately reflect the systems, responsibilities, records, and preservation coverage actually supported by the available evidence.
Publisher: ATR is owned and published by Yayasan Pendidikan Bukhari Dwi Muslim, which supports the institutional, administrative, technical, digital-publishing, and operational infrastructure of the journal. Preservation and infrastructure arrangements are coordinated with the relevant editorial and authorized technical personnel according to their respective responsibilities.
Editorial & Administrative Support: Questions concerning digital preservation, inaccessible published articles, missing publication files, broken DOI links, metadata inconsistencies, archive access, platform migration, technical disruption, or the integrity and continuity of the published scholarly record may be directed to Muslim Muslim, Managing Editor, at advancesresearch@gmail.com.
Principal Academic Editorial Contact: Matters involving substantive scientific, authorship, research-integrity, or post-publication editorial issues should be referred to the responsible academic editor or Taufiq Supriadi, Editor-in-Chief, through editor@advancesinresearch.id. Technical or administrative support personnel must not independently alter the scientific substance of an authoritative Version of Record.
Administrative WhatsApp: +62 821 9454 8786. Administrative messaging supports publication-related communication but does not replace formal scholarly editorial decisions, confidential OJS records, or authorized publication-metadata management procedures.