Advances in Taxation Research (ATR) is a peer-reviewed, open-access scholarly journal established in 2023 and owned and published by Yayasan Pendidikan Bukhari Dwi Muslim.

This page explains the journal's ownership, governance structure, publisher responsibilities, academic editorial authority, financial independence, and official communication channels.

ATR is owned and published by Yayasan Pendidikan Bukhari Dwi Muslim. The publisher is responsible for maintaining the institutional and technical framework required for sustainable journal publication.

ATR separates publisher management, academic editorial authority, and operational support so that administrative or financial functions do not determine scholarly editorial outcomes.

Academic management is conducted through the Editor-in-Chief, Managing Editor, Academic Editors, and other academic editorial roles identified on the official Editorial Team page.

Academic editors are expected to protect manuscript confidentiality, disclose and manage conflicts of interest, apply journal policies consistently, and base editorial decisions on scholarly and ethical considerations.

Academic editorial decisions are made independently from the journal's commercial, administrative, institutional, promotional, or financial interests.

Manuscripts are evaluated according to scholarly relevance, originality, methodological quality, research integrity, peer-review evidence, author responses, and compliance with ATR policies.

Where applicable, publication revenue supports legitimate scholarly publishing activities such as journal administration, copyediting, production, DOI-related services, metadata management, website maintenance, preservation, and dissemination.

ATR does not charge submission, editorial-screening, peer-review, or revision fees. Where an APC applies, it is requested only after a final editorial acceptance decision.

Advertising, sponsorship, partnerships, institutional cooperation, or other financial relationships remain separate from manuscript evaluation and editorial decision-making.

ATR may collaborate with universities, research institutions, scholarly organizations, and other appropriate partners to support academic cooperation, scholarly communication, and journal development.

Such collaboration does not provide preferential publication treatment, guaranteed acceptance, exemption from peer review, or authority over independent academic editorial decisions unless a specific governance role is publicly disclosed.

ATR requires authors, reviewers, editors, and relevant journal personnel to disclose actual, potential, or perceived conflicts of interest that may affect scholarly judgment.

Publication ethics, misconduct investigations, peer-review standards, complaints, appeals, corrections, retractions, withdrawals, authorship, and research-integrity procedures are governed by the journal's Publication Ethics & Editorial Policies.

Authors, reviewers, editors, institutions, and other stakeholders should use the journal's official communication channels for editorial, administrative, ethical, or payment-related matters.

ATR seeks to maintain accurate and publicly accessible information concerning its ownership, publisher, editorial governance, policies, publication fees, licensing, publication frequency, preservation, journal contacts, and indexing or discovery status.