Advances in Taxation Research (ATR) is represented across scholarly services supporting national journal accreditation, scholarly indexing and discovery, article-level citation visibility, persistent identification, bibliographic metadata registration, international serial identification, and the dissemination of scholarly research in taxation and related fiscal fields.
ATR seeks to maintain accurate, accessible, consistent, transparent, and discoverable information about its published scholarly work across relevant academic platforms. The journal recognizes that different services perform distinct functions and that the presence of a journal, article, citation, or metadata record in one service does not automatically establish equivalent coverage, accreditation, recognition, or formal indexing in another.
Indexing Transparency Principle: ATR distinguishes clearly between national accreditation, national scholarly indexing, research discovery, citation visibility, DOI registration, international journal identification, and formal source-journal indexing in selective databases. Each status is described according to the relevant service's actual function and verifiable coverage. The journal does not treat different forms of scholarly visibility or bibliographic recognition as interchangeable.
ATR is nationally accredited at SINTA 3, as identified in its official journal accreditation information through SINTA — Science and Technology Index, Indonesia's national platform supporting scholarly journal accreditation, research visibility, academic performance information, and access to related scholarly records.
SINTA provides information concerning accredited Indonesian journals and relevant scholarly indicators. National accreditation is distinct from inclusion as a source journal in international selective citation databases. Accreditation classification, applicable accreditation periods, institutional information, journal identifiers, and other official details should be interpreted according to the journal's authoritative SINTA record and supporting accreditation documentation.
Citation indicators, bibliometric measures, journal performance metrics, and other dynamic information displayed by SINTA may change as the platform updates its records. Authors, readers, researchers, and institutions should consult the official ATR SINTA profile for the current accreditation information rather than relying solely on secondary websites or historical summaries.
Accreditation Documentation: The journal provides access to its official SINTA profile and the accreditation-certificate document through the established ATR links below. The authoritative SINTA record and the applicable certificate should be consulted together when confirmation of accreditation classification, decision information, or validity period is required.
ATR journal and article information is represented in scholarly services supporting research discovery, bibliographic access, national scholarly indexing, academic search, citation visibility, and the identification of published research. These services are described according to their respective functions rather than being presented as interchangeable forms of formal source-journal indexing in selective international databases.
GARUDA — Garba Rujukan Digital: GARUDA provides national scholarly indexing and discovery for research publications in Indonesia. ATR has a journal record in GARUDA, supporting access to its journal identity, article information, bibliographic records, research dissemination, and the discovery of published scholarly content through the national platform.
Google Scholar: Google Scholar supports scholarly literature searches, academic discovery, citation visibility, and access to research publications. ATR provides a Google Scholar profile link through which its associated scholarly records and citation information may be consulted. Search visibility, article matching, citation counts, profile updates, and the inclusion of individual publications are determined independently by Google Scholar and may change over time.
Dimensions: Dimensions provides research discovery, bibliographic information, connections among scholarly publications, and citation-related analytics. ATR maintains a discovery link to the relevant Dimensions publication records. The visibility, classification, article-level coverage, citation information, and availability of records are subject to the service's own collection, matching, access, and data-update procedures.
Coverage & Data Updates: Each external scholarly service independently determines its collection methods, record matching, citation indicators, journal classifications, publication coverage, and update frequency. Differences in record counts, citation totals, article coverage, publication years, or metadata between services do not necessarily indicate an error in ATR's authoritative published scholarly record. External discovery coverage should not be interpreted as formal journal indexing unless confirmed by the relevant service.
Crossref — DOI Registration & Scholarly Metadata: ATR uses DOI prefix 10.60079 for applicable published articles. DOI registration through Crossref supports persistent scholarly identification, citation linking, bibliographic metadata registration, article discovery, and continuity of published research records.
Digital Object Identifiers provide persistent identification and linking for published ATR articles to which DOIs have been assigned. DOI records support accurate citation, metadata exchange, scholarly linking, research discovery, and continued identification of the authoritative published Version of Record.
Crossref provides persistent-identifier and scholarly-metadata infrastructure. DOI registration does not, by itself, establish national journal accreditation, journal-quality certification, preservation coverage, or formal source-journal indexing in selective international citation databases.
ISSN International Centre — International Journal Identification: The official journal title is Advances in Taxation Research, abbreviated as ATR, with E-ISSN 2985-7554. Established in 2023 and published online from Indonesia by Yayasan Pendidikan Bukhari Dwi Muslim, the journal is identified as a serial publication through the international ISSN system.
ISSN identification establishes the journal's bibliographic identity as a serial publication. It is distinct from citation performance, scholarly-impact indicators, accreditation status, DOI registration, discovery-service coverage, and formal indexing in selective databases.
Identification & Metadata Integrity: ATR seeks to maintain consistency among its official journal title, E-ISSN, DOI prefix, published articles, author information, article titles, publication years, actual publication dates, volume and issue assignments, DOI records, licensing information, and other bibliographic details so that scholarly works can be reliably identified, cited, linked, and retrieved.
ATR reports journal accreditation, identification, indexing, research discovery, citation visibility, DOI registration, and scholarly recognition according to the actual and verifiable function of each relevant external service. The journal seeks to avoid misleading equivalence between national accreditation, different types of bibliographic coverage, article-level discovery, and formal source-journal indexing.
Formal Source-Journal Indexing: ATR describes itself as formally indexed, abstracted, or covered by a selective database only when the journal's inclusion can be verified through that database's official journal, source, title, or coverage record. The actual scope, applicable dates, and extent of confirmed coverage should be accurately represented.
Applications, proposed submissions, ongoing evaluations, preliminary assessments, initial registration, individual article discoverability, citation records, references from indexed publications, scholarly metadata presence, or unverified third-party statements do not constitute confirmation that ATR is formally indexed as a source journal in a selective database.
ATR does not claim confirmed source-journal indexing or formal inclusion in Scopus, Web of Science, DOAJ, or another selective indexing or recognition service unless the corresponding journal-level status and relevant coverage have been verified directly through the official service. Any future verified inclusion should be identified separately from the journal's existing SINTA accreditation, national indexing, DOI registration, and discovery-service records.
Scopus Citedness vs. Scopus Source Indexing: An ATR article may be cited by an article published in a journal or other scholarly source indexed in Scopus. Such citations can demonstrate scholarly visibility and citedness. However, citation of ATR articles within Scopus-indexed publications does not establish that ATR itself is indexed as a source journal in Scopus. Formal source-journal coverage must be independently verified through the official Scopus Sources records.
Distinct Service Functions: SINTA accreditation, GARUDA national indexing, Google Scholar discovery and citation visibility, Dimensions research discovery and analytics, Crossref DOI registration, and ISSN serial identification perform different scholarly-information functions. Their roles should be described precisely without implying identical evaluation standards, indexing selectivity, accreditation status, or database coverage.
Citation counts, database coverage, bibliometric indicators, scholarly-performance measures, and related metrics are dynamic and may change as external platforms update their records. Temporary citation counts, citation visibility, research-discovery entries, or individual article records do not constitute permanent accreditation, formal source-journal indexing, or guaranteed future coverage.
ATR seeks to maintain complete, accurate, consistent, transparent, and traceable scholarly metadata across its official Open Journal Systems (OJS) platform, published articles, authoritative Versions of Record, DOI registration records, and relevant scholarly indexing and discovery services.
Authorship & Institutional Metadata: Essential information includes accurate author names and authorship order, institutional affiliations, corresponding-author information, ORCID identifiers where applicable, and other appropriate author and contributor information necessary for reliable attribution, academic identification, and bibliographic accuracy.
Article & Publication Metadata: Scholarly records should accurately identify article titles, abstracts, keywords, accepted manuscript types, publication language, actual publication dates, publication years, annual volumes, numbered issues, DOI information, pagination or article identifiers where applicable, and other bibliographic information required for accurate discovery and citation.
Research & Rights Metadata: Where applicable, published metadata may include funding information, acknowledgements, CRediT contributor roles where reported, copyright information, Open Access licensing details, supplementary-material information, and other appropriate publication declarations supporting transparent scholarly communication.
Version of Record Consistency: The formally published article serves as the authoritative Version of Record for scholarly content and publication information. Essential bibliographic metadata should remain consistent with the official published article, OJS article page, DOI registration record, and other relevant scholarly information systems.
Publication Frequency & Metadata: ATR maintains one annual volume with exactly three regular numbered issues. Beginning with Volume 5 (2027), the standardized issue periods are No. 1 January–April, No. 2 May–August, and No. 3 September–December. Continuous publication was introduced prospectively from 1 September 2026 within the applicable active numbered issue. Metadata must reflect actual publication dates and valid issue assignments rather than artificial dates or retrospective changes.
External Metadata Differences: Third-party services may independently harvest, classify, transform, merge, match, or update bibliographic records. As a result, temporary differences may occur between ATR's authoritative publication information and records maintained by external platforms. Such differences do not independently justify changing valid published journal metadata or established scholarly records.
Where a material metadata discrepancy is identified, ATR may initiate an appropriate correction through its editorial and technical procedures or request an update from the relevant external service when possible. Corrections should preserve the authenticity, traceability, and integrity of publication records, author information, DOI identifiers, issue assignments, actual publication dates, and established scholarly citations.
ATR continues to strengthen its taxation-centered scholarly publishing practices, academic quality, editorial governance, international participation, independent double-anonymous peer-review procedures, research-integrity safeguards, publication ethics, accurate DOI and metadata registration, responsible Open Access publishing, digital-preservation arrangements, and discoverability of published scholarly work.
The development of scholarly indexing and recognition is treated as an ongoing process of strengthening journal quality, transparency, discoverability, metadata reliability, scholarly contribution, and compliance with the relevant requirements of recognized services. Consideration of additional indexing, abstracting, accreditation, or discovery services does not independently establish journal inclusion or coverage.
ATR seeks to support accurate dissemination of taxation and fiscal research by maintaining consistent bibliographic records, appropriate journal and article identifiers, accessible scholarly content, transparent publication policies, reliable article metadata, and responsible communication about external indexing and discovery arrangements.
When ATR obtains confirmed journal-level coverage, formal recognition, or an appropriately verified change in status with an external service, the journal may update its public information to reflect the actual status, extent of coverage, applicable dates, and official supporting record. Planned applications, preliminary evaluations, anticipated recognition, or unverified third-party claims must not be presented as completed indexing achievements.
The current ATR Indexing, Discovery & Recognition framework reflects the journal's stated national accreditation, scholarly-discovery arrangements, journal identification, bibliographic metadata practices, and indexing-transparency policies. Changes to these policies or the journal's scholarly publishing practices should be applied prospectively, except where legitimate corrections are required to address an established error.
ATR was established in 2023. Historical journal records associated with Volume 1 (2023), Volume 2 (2024), Volume 3 (2025), and Volume 4 (2026) retain their original publication information. Subsequent editorial, publication-frequency, indexing, metadata, or discovery-policy changes do not automatically redefine the journal's valid historical article records.
External scholarly services may retain historical journal descriptions, article records, disciplinary classifications, subject categories, manuscript-type information, publication-frequency descriptions, accreditation records, indexing details, or other metadata created or harvested before a journal policy or publication arrangement was updated. Such records should be assessed according to their provenance, date, original context, and actual bibliographic purpose.
Current Aims & Scope: ATR is a taxation-centered scholarly journal. Its current main scholarly scope comprises six recognized taxation and fiscal research areas with equal standing. Under the current prospective manuscript framework, ATR accepts Research Papers and Literature Review Papers. Historical manuscript classifications and articles already published under earlier legitimate arrangements retain their established scholarly records.
Publication-Schedule Transition: ATR retains one annual volume and exactly three regular numbered issues. The standardized issue schedule beginning in 2027 does not retrospectively alter original historical issue descriptions, article assignments, publication dates, or bibliographic metadata. The October–December 2026 transition does not create an additional numbered issue.
Historical third-party descriptions do not automatically redefine the journal's current Aims & Scope, accepted manuscript types, publication-frequency policy, editorial governance, peer-review procedures, or other current requirements. Where an external description is materially inaccurate or obsolete, ATR may request an appropriate update through the relevant service.
Scholarly Record Protection: Previously published articles, actual publication dates, annual volume and numbered-issue assignments, author information, DOI records, bibliographic metadata, and valid historical citations remain part of ATR's permanent scholarly record. Current indexing, accreditation, discovery, or metadata policies do not authorize retrospective renumbering, artificial date changes, article reassignment, or undocumented alteration of valid published information.
Questions concerning ATR national accreditation, SINTA information, DOI registration, ISSN identification, scholarly indexing and discovery, citation visibility, bibliographic metadata discrepancies, journal identifiers, or potentially inaccurate external scholarly records may be directed to the official ATR Editorial Office.
Metadata & Indexing Correspondence: Muslim Muslim, Managing Editor, coordinates applicable administrative inquiries concerning article metadata, DOI records, ISSN information, national accreditation, scholarly discovery, indexing status, record corrections, and communication with relevant external scholarly services. Official correspondence may be sent to advancesresearch@gmail.com.
Principal Academic Editorial Contact: Taufiq Supriadi, Editor-in-Chief, provides principal academic editorial oversight. Requests involving scholarly decision-making, authorship disputes, material post-publication changes, scientific integrity, or corrections affecting the substantive published record should be referred to the responsible academic editor or Editor-in-Chief through editor@advancesinresearch.id.
Metadata maintenance, citation-monitoring activities, indexing administration, and technical support do not independently authorize changes to scientific-editorial decisions, substantive article content, the authoritative Version of Record, or valid historical scholarly information. Relevant changes must follow the journal's applicable academic editorial, publication-ethics, and metadata-verification procedures.
Administrative WhatsApp: +62 821 9454 8786. Administrative messaging supports journal correspondence but does not replace official OJS records, independent academic editorial decisions, formal indexing confirmations, or authorized bibliographic-metadata management.