Authors intending to submit a manuscript to Advances in Taxation Research (ATR) should ensure that the manuscript is relevant to the journal's Aims & Scope, academically rigorous, original, ethically prepared, and formatted according to the requirements below.
All manuscripts must be prepared in English and submitted through the ATR Online Journal System (OJS). ATR applies a double-blind peer-review process; therefore, author-identifying information must not appear in the blinded manuscript.
All manuscripts must be submitted electronically through the official ATR OJS platform.
Before submission, authors should confirm that all requirements below have been satisfied. Non-compliant manuscripts may be returned before editorial evaluation.
- The manuscript is written in academic English.
- The work has not been previously published and is not simultaneously under consideration by another journal.
- Two separate files are prepared: (1) blinded manuscript and (2) title page.
- The title page includes author names, affiliations, corresponding-author details, funding, acknowledgments, conflicts of interest, author contributions, and Generative AI declaration where applicable.
- The blinded manuscript contains no author names, affiliations, email addresses, acknowledgments, or other identifying information.
- Files are submitted in DOC or DOCX format, not PDF.
- The manuscript follows the official ATR formatting requirements.
- All citations correspond accurately with the reference list.
- Necessary ethical approval, informed consent, permissions, or instrument-use authorization has been obtained where applicable.
- Tables, figures, supporting materials, and research data disclosures are complete where relevant.
ATR applies a double-blind peer-review process. Manuscripts that proceed to external review are normally evaluated by at least two independent reviewers.
Authors must remove identifying information from the blinded manuscript. Author information should be entered in the OJS metadata and included only in the separate title page.
Authors are encouraged to use appropriate grammar-checking and reference-management tools before submission. The manuscript should use clear, professional, inclusive, and academically appropriate language.
Article Title: Calisto MT, 18 pt, maximum 20 words.
Abstract: Maximum 200 words using the following structured format:
Research Methodology— Summarize the research design, sample or participants, data collection, variables or constructs, and analytical techniques.
Results— Present the principal findings.
Research Limitations/Implications— State relevant limitations and theoretical, practical, managerial, policy, or research implications.
Originality— Explain the original contribution of the study.
Keywords: Approximately 5–6 relevant keywords.
Paper Type: Research Paper / Literature Review Paper / Conceptual Paper.
The Introduction should establish the scholarly context of the research, explain the problem being investigated, identify the gap in existing knowledge, demonstrate novelty, and clearly state the research objective.
Paragraph 1 — General Context and Importance. Introduce the broader research phenomenon or issue and explain why it is academically, economically, socially, professionally, or practically important.
Paragraph 2 — Specific Research Problem. Narrow the discussion to the specific issue addressed by the study. Relevant empirical facts, institutional conditions, policy developments, or documented phenomena may be used to demonstrate the importance of the problem.
Paragraph 3 — Prior Research and State of the Art. Discuss relevant previous studies to establish the current state of knowledge. The discussion should synthesize findings rather than merely list studies.
Paragraph 4 — Research Gap. Identify unresolved theoretical, empirical, methodological, contextual, or practical limitations in previous research. Authors should clearly explain what remains insufficiently understood.
Paragraph 5 — Novelty and Contribution. Explain how the present study addresses the identified gap and what new contribution it provides to taxation or related fiscal scholarship, including tax-related accounting, auditing, reporting, governance, administration, or taxpayer behavior where relevant.
Paragraph 6 — Research Objective. Conclude the Introduction by stating the specific objective or research question and, where appropriate, briefly indicating the expected theoretical, practical, or policy contribution.
The literature review should critically synthesize relevant theories, concepts, and empirical findings. It should establish the theoretical or conceptual basis of the research and demonstrate how the study relates to, extends, challenges, or integrates existing knowledge.
Authors should avoid preparing the literature review as a sequence of isolated summaries. Instead, prior studies should be compared, connected, evaluated, and organized around the concepts or relationships relevant to the research model or questions.
For hypothesis-testing studies, each hypothesis should be developed from an appropriate theoretical foundation and supported by relevant empirical literature. Authors should explain the logical mechanism linking the variables before presenting the hypothesis statement.
Prior studies suggest that stronger corporate governance may improve monitoring effectiveness and constrain opportunistic managerial behavior. From an agency-theory perspective, effective governance mechanisms can reduce information asymmetry and strengthen accountability. Accordingly, stronger governance mechanisms are expected to influence corporate tax behavior.
H1: Corporate governance has a significant effect on corporate tax aggressiveness.
The wording of each hypothesis should correspond directly with the research model, operational variables, analytical method, and interpretation of results.
The methodology section should provide sufficient information to evaluate the appropriateness, reliability, validity, and reproducibility of the research. Relevant elements may include research design, population, sample, sampling procedure, data sources, data-collection procedures, measurement, instruments, operational definitions, variables or constructs, analytical methods, software, robustness procedures, and ethical considerations where applicable.
The Results section should present findings clearly, systematically, and consistently with the research objectives, hypotheses, or research questions. Appropriate descriptive, inferential, qualitative, econometric, experimental, bibliometric, or other analytical results should be reported where relevant.
The Discussion should interpret the findings rather than simply repeat numerical results. Authors should relate findings to theory and previous research, explain agreements or contradictions with earlier evidence, discuss plausible mechanisms, and identify relevant theoretical, practical, or policy implications. For interdisciplinary manuscripts, implications relating to accounting, auditing, governance, sustainability, management, or other adjacent fields should be clearly connected to taxation, fiscal systems, tax administration, tax-related reporting, or another recognized ATR research domain.
The Conclusion should summarize the principal findings without repeating the abstract, answer the research objective, explain the study's contribution, present relevant theoretical, practical, or policy implications, acknowledge meaningful limitations, and identify appropriate directions for future research.
Tables and figures should be inserted near the relevant discussion and numbered consecutively as Table 1, Table 2, Figure 1, Figure 2, and so forth.
Each table and figure should have a clear title and, where appropriate, source information or explanatory notes. Reproduced or adapted material must comply with applicable copyright and permission requirements.
Figures should be clear and publication-ready, preferably at least 300 DPI.
ATR uses the American Psychological Association, 7th edition (APA 7) citation and reference style.
Single author: (Ward, 2012)
Two authors: (Tirdasari & Dhewanto, 2012)
Three or more authors: (Alias et al., 2016)
Multiple sources: (Ward, 2012; Tirdasari & Dhewanto, 2012)
Narrative citation: Ward (2012) argues that...
Direct quotation: (Ward, 2012, p. 25)
Authors are strongly encouraged to use reference-management software such as Mendeley, EndNote, or Zotero.
The reference list should primarily contain relevant scholarly literature. Authors are encouraged to prioritize journal articles published within the most recent 7 years, while older seminal or foundational references may be included where academically justified.
Every source cited in the manuscript must appear in the reference list, and every reference-list entry must be cited in the manuscript. DOI information should be included where available.
Where applicable, manuscripts involving human participants, personal data, confidential organizational information, animals, or other ethically sensitive research must report appropriate ethical approval, consent, permission, or exemption.
Authors should provide sufficient methodological and data transparency to enable readers and reviewers to evaluate the validity of the research. Data availability statements or explanations of legitimate access restrictions should be provided where relevant.
ATR does not charge a submission fee, editorial-screening fee, or peer-review fee. Where applicable, an Article Processing Charge (APC) is requested only after a manuscript has successfully completed the academic editorial process and received a final acceptance decision.
All authors affiliated exclusively with institutions outside Indonesia: Full APC Waiver (IDR 0).
Waiver eligibility is determined by institutional affiliation, not nationality, citizenship, birthplace, or residence.
APC status, waiver eligibility, or payment does not influence reviewer selection, peer-review outcomes, editorial evaluation, or acceptance decisions.
Detailed information concerning APC coverage, waivers, payment procedures, withdrawal, refunds, and payment security is maintained on the official APC Policy page.
VIEW APC POLICY →Authors should make payment only after receiving an official acceptance decision and official payment instructions or invoice from ATR or its publisher.
Bank or payment-account details are not published on this page. Authors should follow only the payment instructions contained in an official invoice or authorized journal communication.
Primary Email: editor@advancesinresearch.id
Alternative Email: advancesresearch@gmail.com
Official WhatsApp: +62 821 9454 8786
Before completing submission, authors should verify the manuscript's scope relevance, formatting, originality, ethical compliance, reference accuracy, declarations, and double-blind preparation.