Editorial Team
Academic Editorial Authority · Editorial Management · Publication Support

The Editorial Team of Advances in Taxation Research (ATR) supports independent scholarly evaluation, editorial governance, peer-review coordination, journal administration, copyediting, production, indexing, communication, and technical operations. Academic editorial authority is separated from administrative and publication-support functions to preserve scholarly independence, research integrity, transparent governance, and responsible academic editorial decision-making across taxation and related fiscal research.

 
Editorial Leadership
Editor-in-Chief
Sekolah Tinggi Perpajakan Indonesia, Indonesia
Academic Focus: Taxation, tax compliance, tax administration, and related fiscal issues
Managing Editor
Universitas Muslim Indonesia, Indonesia
Scopus ID: 57205121053
 
Academic Editors
Chalongphob Sussangkarn
Academic Editor — Tax Policy, Fiscal Economics & Development
Thailand Development Research Institute, Bangkok, Thailand
Scopus ID: 26533555100
Editorial Scope: Tax policy, fiscal economics, economic development, income distribution, and public-policy analysis.
Academic Editor — Auditing, Assurance & Corporate Governance
Universiti Utara Malaysia, Malaysia
Scopus ID: 36436704400
Editorial Scope: Audit quality, audit markets, assurance, corporate governance, accountability, and risk management.
Academic Editor — Financial Reporting, Auditing & Corporate Governance
Universiti Utara Malaysia, Malaysia
Scopus ID: 16024142900
Editorial Scope: Financial reporting, corporate governance, auditing, disclosure, and corporate accountability.
Academic Editor — Taxation, Corporate Governance & Tax Aggressiveness
Universitas Sebelas Maret, Indonesia
Scopus ID: 56028197800
Editorial Scope: Corporate taxation, tax aggressiveness, ownership structures, governance, financial reporting, and corporate accountability.
Academic Editor — Sustainability Accounting, Environmental Accounting & Green Fiscal Issues
Universitas Hasanuddin, Indonesia
Scopus ID: 57222329927
Editorial Scope: Sustainability accounting, environmental accounting, green accounting, environmental performance, and sustainability-related fiscal issues.
 
Publication & Technical Support
Michael Sinaga
Copy Editor
Universitas Tarumanagara, Indonesia
Aan Aswari
Indexer
Universitas Muslim Indonesia, Indonesia
Amar Sani
IT Support — OJS
Sekolah Tinggi Ilmu Ekonomi AMKOP, Indonesia
Scopus ID: 59469150600
Huzain Azis
IT Support — OJS
Universitas Muslim Indonesia, Indonesia
Scopus ID: 57211407624
 
Editorial Governance

Academic editorial decisions are based on scholarly merit, relevance to the current ATR Aims & Scope, originality, theoretical or conceptual quality, methodological or review-methodological rigor, research integrity, peer-review evidence, author responses, and applicable journal policies. All six recognized taxation-related core research areas have equal standing in scope assessment. Under the current framework, ATR accepts only Research Papers and Literature Review Papers for new submissions.

The Editor-in-Chief provides overall academic editorial leadership and governance. The Managing Editor coordinates editorial workflows, manuscript handling, author and reviewer communication, journal administration, and operational support under applicable ATR policies. Academic Editors undertake scholarly evaluation, peer-review oversight, and manuscript-handling responsibilities within their assigned authority and expertise.

Academic editorial decisions are independent of Article Processing Charge (APC) payment, waiver eligibility, sponsorship, advertising, publisher ownership, institutional relationships, marketing interests, and other non-scholarly considerations. Editors must disclose relevant conflicts of interest. Where a material conflict exists, manuscript responsibility must be transferred to another qualified and sufficiently independent academic editor.

Academic editors may conduct initial scholarly screening, evaluate alignment with the current taxation-centered Aims & Scope and accepted manuscript types, select or recommend independent reviewers, assess peer-review reports and author responses, verify substantive revisions, and make or recommend scientific-editorial decisions within their assigned authority and in accordance with applicable journal policies.

Editor-Authored Manuscripts & Peer Review

Editorial Team members may submit manuscripts to ATR but receive no preferential treatment. Editorial affiliation does not provide exemption from scholarly requirements, guaranteed acceptance, expedited scientific evaluation, or any other academic editorial advantage.

An editor must not participate in screening, reviewer selection, confidential reviewer-information access, review assessment, revision evaluation, or scientific-editorial decision-making for their own manuscript or for another manuscript where a relevant material conflict of interest exists. Such manuscripts must be assigned to another qualified and sufficiently independent academic editor.

Eligible manuscripts normally undergo double-anonymous peer review by at least two independent reviewers with appropriate subject or methodological expertise. Reviewer recommendations are advisory. The responsible academic editor evaluates the complete scholarly and editorial record, including reviewer reports, author responses, revisions, research-integrity considerations, and applicable journal policies, before reaching or recommending a final scientific-editorial decision.

Post-Acceptance Role Boundary

After final scientific-editorial acceptance, manuscripts enter post-acceptance administration, copyediting, proofreading, production, metadata verification, Version-of-Record preparation, and publication. Administrative, copyediting, indexing, production, communication, and technical-support personnel do not independently determine scientific acceptance or rejection.

Material scientific inconsistencies, unresolved scholarly concerns, and research-integrity issues identified during post-acceptance processing must be referred to the responsible academic editor. Editorial or production support must not introduce unsupported scientific claims, alter research findings, or independently resolve substantive scientific disputes.

Current Editorial Framework & Editorial Office

The current ATR editorial-governance framework applies prospectively to the journal's ongoing editorial operations. Editorial appointments and operational assignments may change over time without retrospectively altering valid historical editorial decisions, reviewer records, publication dates, DOI records, volume or issue assignments, or other established scholarly records.

Principal academic editorial leadership is provided by the Editor-in-Chief, Taufiq Supriadi. Editorial workflow coordination and administrative support are managed by the Managing Editor, Muslim Muslim. Official journal correspondence may be directed to editor@advancesinresearch.id or advancesresearch@gmail.com.

The Editorial Team operates within the journal's stated Aims & Scope, peer-review procedures, publication ethics, editorial-independence requirements, and applicable author and reviewer guidelines. Academic editorial responsibilities remain distinct from publication, administrative, indexing, and technical-support functions.

For editorial correspondence and journal-related inquiries, authors, reviewers, and readers may also contact the journal through its official WhatsApp channel at +62 821 9454 8786. Administrative communication does not replace formal editorial decisions recorded through the journal's submission and peer-review workflow.