Article Processing Charge
Article Processing Charge
Advances in Taxation Research (ATR) administers Article Processing Charges (APCs) only after final scientific-editorial acceptance. Submission, screening, peer review, revision, post-revision verification, and all other pre-acceptance stages do not require payment.
APC Rates and Waivers
| Standard APC |
IDR 1,500,000 per accepted manuscript. Applicable when at least one author has an institutional affiliation in Indonesia, including mixed Indonesian and overseas institutional affiliations. |
| Full APC Waiver |
IDR 0. Applicable when all authors are institutionally affiliated exclusively outside Indonesia, subject to Editorial Office verification. A separate waiver application is not normally required after affiliation verification. |
Eligibility is determined by institutional affiliation, not nationality, citizenship, residence, passport, country of birth, or another personal characteristic.
Payment Procedure and Editorial Independence
After final acceptance, the Editorial Office verifies APC or waiver status. Where a charge applies, the corresponding author receives an official ATR invoice stating the amount and authorized payment instructions; verified full waivers follow the applicable administrative process.
Payment, ability to pay, non-payment before a charge is due, and waiver eligibility do not influence screening, reviewer selection, recommendations, revision requirements, scientific evaluation, acceptance, or rejection. Payment does not purchase favorable review, editorial preference, or expedited scientific treatment.
A Letter of Acceptance, where issued, follows genuine final scientific-editorial acceptance. Payment or waiver status does not create or determine acceptance, issue assignment, DOI registration date, publication date, production priority, or publication timing.
The normal post-acceptance sequence is APC or Waiver Verification → Post-Acceptance Administration → Copyediting → Proofreading & Production → Metadata Verification → Version of Record → Online Publication. These stages prepare an accepted manuscript for publication and do not continue ordinary peer review. Closed scientific matters should be reopened only for genuine integrity, ethical, legal, authorship, metadata, or publication blockers.
Other Fees, Withdrawal and Refunds
ATR does not impose separate mandatory submission, peer-review, page, color-figure, language-editing, or withdrawal fees. Authors need not purchase commercial services as a condition of manuscript consideration or acceptance.
Authors seeking withdrawal must formally contact the Editorial Office. Before APC payment, no APC or separate withdrawal fee is payable. The manuscript should not be submitted elsewhere until withdrawal has been confirmed.
After APC payment and commencement of substantive publication services, such as copyediting, production, DOI-related processing, or metadata preparation, the APC is normally non-refundable. Duplicate payments, overpayments, payment errors, or journal-attributable administrative problems are reviewed individually with supporting evidence.
Payment Security and Contact
Authors should not transfer funds in response to unofficial requests, unauthorized intermediaries, unverified personal-account requests, or promises of guaranteed acceptance. Payment is required only after formal acceptance and an authorized invoice. Bank or payment-account details are not published openly here.
The current standard APC replaces the former IDR 1,000,000 prospectively for applicable new arrangements. Previously issued official invoices, agreed payment terms, legitimate administrative records, and scholarly records are not retrospectively altered.
For APC, waiver, invoice, payment-verification, or refund queries, contact Muslim Muslim, Managing Editor, at advancesresearch@gmail.com.
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