Advances in Taxation Research (ATR) is an international, peer-reviewed, open-access scholarly journal established in 2023 and owned and published by Yayasan Pendidikan Bukhari Dwi Muslim, Indonesia. The publisher provides the institutional and operational framework necessary for the journal's continuing publication, accessibility, administration, academic quality support, and dissemination of scholarly research in taxation and related fiscal fields.
ATR separates publisher responsibility, independent academic editorial authority, and operational journal support. These functions have distinct responsibilities intended to promote transparent governance, scholarly independence, research integrity, accountability, appropriate conflict-of-interest management, and responsible publication practices.
Academic editorial decisions are made through the journal's designated academic editorial structure according to scholarly merit, the current taxation-centered Aims & Scope, manuscript eligibility, research or review methodology, independent peer-review evidence, research integrity, and applicable journal policies. Publisher ownership, financial administration, institutional relationships, and technical publishing responsibilities do not independently determine scientific-editorial outcomes.
The official journal title is Advances in Taxation Research, abbreviated as ATR. Established in 2023, the journal is owned and published by Yayasan Pendidikan Bukhari Dwi Muslim, Indonesia.
ATR is identified by its electronic International Standard Serial Number, E-ISSN 2985-7554. Published scholarly articles use DOI prefix 10.60079 for applicable digital-object identification, persistent scholarly linking, and bibliographic registration.
The publisher supports the journal's institutional continuity, website operation, Open Journal Systems (OJS) infrastructure, manuscript-management services, editorial administration, production activities, DOI-related administration, scholarly metadata preparation, digital preservation planning, financial administration, journal communication, and other essential operational requirements.
The publisher may also facilitate appropriate institutional cooperation, academic communication, journal development, technical support, and other legitimate activities necessary to maintain the continuity and quality of scholarly publishing. Such activities must respect the journal's independent academic editorial authority.
Ownership Principle: Journal ownership establishes institutional and publishing responsibility. It does not transfer independent academic editorial decision-making authority to financial, commercial, administrative, promotional, production, or technical personnel. Scientific-editorial evaluation remains under the responsibility of qualified academic editors acting in accordance with ATR policies and applicable scholarly standards.
ATR maintains distinct institutional, academic editorial, managerial, and operational responsibilities. Each function supports the journal's continuing scholarly publishing activities while remaining accountable for its assigned duties, applicable journal policies, confidentiality obligations, scholarly independence, and potential conflicts of interest.
Publisher — Yayasan Pendidikan Bukhari Dwi Muslim: The publisher provides institutional, administrative, financial, technical, digital-publishing, website, production, scholarly-metadata, DOI-related, digital-preservation, and operational infrastructure. It supports responsible journal governance, continuity of publication, access to published research, scholarly dissemination, and the sustainability of the journal's publishing operations.
Editor-in-Chief — Taufiq Supriadi: The Editor-in-Chief provides principal academic editorial leadership and oversight of the journal's scholarly standards, taxation-centered Aims & Scope implementation, manuscript evaluation, independent peer review, research-integrity procedures, academic editorial responsibilities, and scientific-editorial decision-making. Academic editorial authority is exercised independently of improper financial, institutional, personal, commercial, or other non-scholarly influence.
Managing Editor — Muslim Muslim: The Managing Editor coordinates editorial workflows, journal administration, manuscript tracking, author and reviewer communication, OJS-related coordination, editorial-record management, post-acceptance administration, publication preparation, and other applicable operational processes. Administrative responsibilities are performed under the journal's academic editorial governance and publication policies.
Academic Editors & Responsible Academic Editors: Qualified academic editors may oversee assigned manuscripts according to their recognized subject expertise, theoretical or conceptual competence, methodological qualifications, the current ATR Aims & Scope, independent scholarly judgment, assigned editorial responsibilities, applicable procedures, and conflict-of-interest requirements. Manuscript assignments should correspond to the actual academic editorial structure and authorized OJS responsibilities.
Operational Support: Copyediting, proofreading, language and technical editing, manuscript production, metadata preparation, DOI administration, indexing and discovery support, digital preservation, journal correspondence, financial administration, website maintenance, and OJS technical personnel contribute to the publication process. These functions support scholarly publishing but do not independently determine scientific acceptance, rejection, or substantive scholarly conclusions.
Institutional Collaboration: ATR may cooperate with universities, research institutions, scholarly organizations, academic networks, and other appropriate partners to support research dissemination, scholarly communication, journal development, and responsible academic cooperation. Such cooperation does not grant preferential publication treatment, guaranteed acceptance, exemption from independent peer review, or authority over scientific-editorial decisions. Any formally assigned institutional governance role should be disclosed appropriately.
Governance Separation: Publisher accountability, academic editorial leadership, manuscript administration, financial processing, institutional cooperation, and technical publication support must remain clearly distinguishable. Where responsibilities overlap operationally, decisions requiring independent scholarly judgment must remain under the appropriate academic editorial authority.
Scientific-editorial decisions at ATR are based on scholarly merit, relevance to the journal's current taxation-centered Aims & Scope, eligibility under an accepted manuscript type, originality, theoretical or conceptual quality, methodological or review-methodological rigor, research integrity, independent peer-review evidence, author responses, and applicable editorial and publication policies.
ATR accepts two manuscript types only: Research Paper and Literature Review Paper under its current framework. Manuscripts are evaluated according to the scholarly standards appropriate to their stated manuscript type, actual research or review design, and substantive taxation-related field. Research methods, analytical techniques, data sources, software, review approaches, and theoretical, conceptual, or methodological contributions do not constitute separate manuscript categories.
Equal Main Scholarly Scope Principle: All six research areas expressly included in the current ATR Aims & Scope constitute the journal's main scholarly scope and have equal standing: Tax Policy & Fiscal Systems; Tax Administration & Governance; Tax Compliance & Taxpayer Behavior; Accounting, Reporting & Taxation; Auditing, Assurance & Tax Accountability; and Taxation, Sustainability & Development.
Their order of presentation does not establish a priority ranking, disciplinary hierarchy, preferential treatment, or secondary classification. A manuscript may qualify through a substantive contribution to any one recognized ATR research area without being required to incorporate additional taxation-related fields. Interdisciplinary manuscripts must establish a meaningful taxation or fiscal research contribution rather than an incidental connection.
Editorial Independence Principle: Publisher ownership, institutional relationships, Article Processing Charges, payment status, ability to pay, APC waiver eligibility, sponsorship, advertising, academic partnerships, marketing interests, commercial considerations, or other financial and non-scholarly arrangements do not determine reviewer selection, independent peer-review recommendations, scholarly evaluation, acceptance, rejection, or formal publication decisions.
Editors, reviewers, and other individuals involved in scholarly assessment must disclose relevant financial, professional, institutional, academic, collaborative, competitive, supervisory, or personal conflicts of interest. Disclosures should be evaluated and managed according to ATR's applicable editorial and publication-ethics procedures.
Where a responsible academic editor has a material conflict of interest, the manuscript must be reassigned to another suitably qualified and sufficiently independent academic editor. Editorial responsibility must not remain with a conflicted individual when that conflict prevents impartial scholarly evaluation.
Editor-Authored Manuscripts: Editors who submit or coauthor manuscripts to ATR must not conduct editorial screening, select reviewers, manage the peer-review process, evaluate author revisions, or make scientific-editorial decisions concerning their own manuscripts. The submission must be managed by another appropriately qualified and independent academic editor. Editorial-team membership provides no preferential review, acceptance, publication, or APC treatment.
Publisher ownership, institutional cooperation, financial arrangements, or personal interests must not improperly influence manuscript evaluation, reviewer selection, scholarly editorial outcomes, research-integrity investigations, authorship decisions, complaints, appeals, or appropriate post-publication actions. The responsible academic editorial authority must safeguard the independence, fairness, credibility, and integrity of the scholarly record.
ATR applies double-anonymous peer review. Submitted manuscripts undergo initial editorial screening for relevance to the taxation-centered Aims & Scope, manuscript-type eligibility, originality, scholarly contribution, research or review methodology, research integrity, anonymization, and compliance with applicable submission requirements.
Authors prepare a Blinded Manuscript separately from the Title Page & Author Information Form. Author identities are not disclosed to reviewers, and reviewer identities are not disclosed to authors. Confidential author information, review reports, and editorial correspondence must be protected through authorized journal procedures.
Manuscripts that proceed beyond initial editorial screening are normally evaluated by at least two independent reviewers with appropriate taxation-related subject, theoretical, conceptual, and/or methodological expertise. Reviewer assignments should be based on scholarly relevance, competence, independence, availability, and appropriate conflict-of-interest management.
The normal scientific-editorial pathway is Submission → Editorial Screening → Independent Peer Review → Revision → Post-Revision Verification → Final Editorial Decision. Each applicable stage should be documented through the journal's authorized editorial procedures.
Reviewer recommendations are advisory. They inform academic editorial evaluation but do not determine the final decision through simple reviewer voting. The responsible academic editor considers the manuscript, independent reviewer reports, author responses, revised files, research-integrity concerns, scholarly contribution, and applicable ATR policies when assessing whether the manuscript meets the requirements for publication.
Where reviewer assessments materially disagree, the responsible academic editor may request clarification, obtain a further independent review, consult a qualified specialist, or evaluate the reasons for disagreement according to scholarly evidence and the manuscript's specific requirements.
Final Decision Authority: Scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief, Taufiq Supriadi. Administrative, financial, production, marketing, commercial, or technical personnel do not independently approve scientific acceptance, rejection, or changes to the scholarly conclusions of an editorial evaluation.
After a manuscript has completed the necessary independent peer-review and scientific-editorial evaluation and has received a final editorial decision of acceptance, it enters the controlled post-acceptance publication-preparation process. Scientific acceptance must be established independently before applicable APC or waiver administration begins.
The normal publication-preparation sequence is Final Editorial Acceptance → APC or Waiver Verification → Post-Acceptance Administration → Copyediting → Proofreading & Production → Metadata Verification → Version of Record → Online Publication.
Post-acceptance activities may include verification of author identities and institutional affiliations, confirmation of the separate Title Page, completion of applicable CRediT contributions and publication declarations, ORCID verification where required, applicable APC or waiver administration, language and technical copyediting, proofreading, typesetting, DOI-related processing, publication metadata verification, and preparation of the authoritative Version of Record.
Separation from Peer Review: Post-acceptance processing prepares a scientifically accepted manuscript for accurate, ethical, and technically reliable publication. It is not a replacement for independent peer review or a continuation of ordinary scientific evaluation. Operational personnel must not fabricate, infer without evidence, or silently change substantive research content, analytical results, scholarly interpretations, citations, authorship, or other material scientific information.
Material scientific inconsistencies, unresolved research-integrity concerns, unverified essential evidence, ethical or legal issues, authorship disputes, significant metadata conflicts, or genuine publication blockers identified after acceptance must be referred to the responsible academic editor for appropriate investigation, clarification, or resolution.
Scientific-editorial responsibility continues where necessary to resolve genuine integrity or publication concerns. Routine production, proofreading, formatting, administrative verification, and metadata preparation should otherwise remain distinct from scientific acceptance and independent academic editorial decision-making. Publication takes place only after the applicable administrative, production, quality-control, and publication-record requirements have been completed.
ATR separates financial and administrative responsibilities from independent scholarly evaluation. Article Processing Charge (APC) or waiver administration begins only after a manuscript has received a final scientific-editorial decision of acceptance. The journal does not require APC payment during submission, editorial screening, independent peer review, revision, post-revision verification, or any other pre-acceptance stage.
Standard APC — IDR 1,500,000: For an accepted manuscript where at least one author is institutionally affiliated with an institution in Indonesia, the current standard ATR Article Processing Charge is IDR 1,500,000 per accepted manuscript.
Full APC Waiver — IDR 0: Where all authors are institutionally affiliated exclusively with institutions outside Indonesia, the accepted manuscript receives a full APC waiver. The waiver is based on the declared and verified institutional affiliations of the manuscript's authors.
Affiliation-Based Eligibility: APC or waiver eligibility is determined by institutional affiliation rather than nationality, citizenship, country of birth, residence, passport, or other personal characteristics. Where at least one author has an institutional affiliation in Indonesia, the standard APC applies under the current policy, including in manuscripts involving both Indonesian and non-Indonesian institutional affiliations.
Post-Acceptance Invoicing: Where the APC applies, the ATR Editorial Office verifies the relevant author-affiliation information and issues an official invoice following final editorial acceptance. Authors must not make APC payments based solely on unofficial requests, unauthorized intermediaries, personal assurances, or promises of favorable editorial treatment or manuscript acceptance.
No Additional Mandatory Fees: ATR does not impose mandatory submission, editorial-screening, peer-review, revision, page, color-figure, language-editing, or separate manuscript-withdrawal fees. External commercial language, formatting, consulting, or editorial-assistance services are not mandatory purchases for scholarly consideration or acceptance.
Financial Independence: APC payment, ability to pay, invoice status, waiver eligibility, or approval of a full waiver does not guarantee manuscript acceptance, favorable reviewer assignment, preferential scholarly evaluation, accelerated scientific treatment, issue assignment, or publication. Financial administration must remain independent of the responsible academic editor's scholarly judgment.
Historical Financial Arrangements: Previously issued official invoices, agreed payment terms, and legitimate historical administrative records are not retrospectively changed merely because the current standard APC differs from an earlier arrangement. Applicable withdrawal, refund, payment-verification, and payment-security procedures are governed by the journal's published APC Policy.
Publication Revenue & Operational Support: Legitimate publication revenue may support journal administration, copyediting, proofreading, production, website maintenance, DOI-related services, metadata management, preservation arrangements, and scholarly dissemination. Advertising, sponsorship, institutional cooperation, partnerships, and other financial or commercial relationships must remain separate from the independent scholarly editorial process.
APC Transparency: The current standard ATR APC is IDR 1,500,000 for an accepted manuscript with at least one author institutionally affiliated with an institution in Indonesia. A full waiver applies when all authors are affiliated exclusively with institutions outside Indonesia. No APC is due before final editorial acceptance, and neither payment nor waiver status determines the scientific-editorial outcome.
ATR and its publisher seek to maintain accurate, accessible, and transparent public information concerning journal ownership, editorial leadership, academic responsibilities, peer-review procedures, accepted manuscript types, research integrity, publication policies, APC and waiver arrangements, copyright and licensing, publication frequency, journal identification, scholarly indexing and discovery, digital preservation, and official communication channels.
The journal and its publisher support the integrity, accessibility, accuracy, traceability, and appropriate long-term preservation of the published scholarly record. Academic editorial personnel, administrative staff, production personnel, and technical management remain accountable for their respective responsibilities and applicable ethical, professional, technical, and operational standards.
ATR supports responsible institutional collaboration with appropriate academic and research partners, provided that such relationships are consistent with scholarly integrity, transparent governance, equal treatment of manuscripts, independent peer review, and protection of legitimate author and publication rights. Institutional collaboration must not become a mechanism for influencing editorial decisions or bypassing established scientific evaluation procedures.
Legitimate changes involving editorial appointments, academic editorial responsibilities, administrative personnel, publisher operations, institutional cooperation, APC policies, technical arrangements, manuscript procedures, or governance documentation should be recorded and communicated appropriately. Such changes apply prospectively where applicable and do not automatically invalidate earlier legitimate editorial decisions, accepted financial arrangements, or completed publication records.
Historical Scholarly Record Protection: ATR was established in 2023. Valid historical editorial decisions, article publication dates, author information, annual volume and numbered-issue assignments, DOI records, bibliographic metadata, corrections, retractions, Expressions of Concern, and other formally established publication records remain part of ATR's permanent scholarly record. Governance changes do not authorize undocumented retrospective alterations to legitimate scholarly information.
Publication-Frequency Integrity: ATR retains one annual volume containing exactly three regular numbered issues. The standardized issue schedule beginning with Volume 5 (2027) is applied prospectively. Previously published articles and historical issues retain their actual publication dates, established issue assignments, DOI information, and official bibliographic records.
Version-of-Record Integrity: Material corrections to published articles must follow appropriate scholarly-record and publication-ethics procedures. Technical, administrative, financial, and operational personnel must not independently alter research findings, scholarly interpretations, authorship information, scientific claims, or other substantive elements of the published Version of Record.
Governance Accountability: Concerns involving journal administration, academic editorial conduct, conflicts of interest, financial practices, institutional relationships, research integrity, publication ethics, author rights, or the accuracy of the scholarly record should be assessed through applicable ATR policies, appropriate academic editorial authority, and official journal communication channels.
The current ATR Ownership & Management framework defines the respective responsibilities of Yayasan Pendidikan Bukhari Dwi Muslim as owner and publisher; Taufiq Supriadi as Editor-in-Chief; Muslim Muslim as Managing Editor; the journal's Academic Editors and responsible academic editors; and personnel providing technical, financial, administrative, metadata, indexing, preservation, and production support.
Independent academic editorial authority, consistent application of the taxation-centered Aims & Scope, appropriate conflict-of-interest management, transparent financial administration, research integrity, ethical peer review, accountable publication operations, and protection of the permanent scholarly record remain essential principles of ATR governance.
The current manuscript framework recognizes Research Paper and Literature Review Paper as the two accepted manuscript types. Manuscripts proceeding beyond editorial screening normally undergo double-anonymous peer review by at least two independent reviewers. Scientific-editorial decisions remain under the authority of qualified academic editors and are not determined by publisher ownership, financial considerations, or administrative personnel.
The current APC framework provides a standard charge of IDR 1,500,000 for accepted manuscripts meeting the Indonesian institutional-affiliation criteria and a full APC waiver for manuscripts whose authors are all affiliated exclusively with institutions outside Indonesia. APC or waiver administration is conducted after final scientific-editorial acceptance under the journal's published APC Policy.
Updates to journal management, editorial appointments, operational responsibilities, institutional cooperation, financial policies, or administrative procedures should be implemented with due regard to applicable policies and existing commitments. Legitimate historical editorial decisions, accepted payment arrangements, publication dates, author records, volume and issue information, DOI metadata, and other established scholarly records must remain authentic and traceable.
The current governance framework should be interpreted in conjunction with ATR's official Aims & Scope, Editorial Team, Policies & Publication Ethics, APC Policy, Publication Frequency, Archiving & Digital Preservation, Indexing & Discovery, and other applicable journal information. No unsupported general implementation date is assigned to the current governance arrangements.
Owner & Publisher: Yayasan Pendidikan Bukhari Dwi Muslim, Indonesia. The publisher provides the journal's institutional and operational framework, including publishing infrastructure, financial administration, technical support, website services, metadata management, and publication continuity, while respecting independent academic editorial decision-making.
Principal Academic Editorial Contact: Taufiq Supriadi, Editor-in-Chief, provides principal academic editorial leadership. Questions requiring scientific-editorial attention, independent academic judgment, research-integrity evaluation, authorship consideration, or assessment of material scholarly and publication-integrity concerns may be directed to editor@advancesinresearch.id.
Editorial & Administrative Support: Muslim Muslim, Managing Editor, coordinates editorial workflow administration, author and reviewer communication, manuscript tracking, OJS-related matters, post-acceptance administration, publication-process support, APC or waiver administration, and other applicable operational responsibilities. Official correspondence may be directed to advancesresearch@gmail.com.
Administrative WhatsApp: +62 821 9454 8786. WhatsApp may be used for appropriate administrative communication but does not replace formal manuscript submission, confidential reviewer reports, official OJS editorial records, authorized APC invoicing, or final scientific-editorial decisions.
Official Communication Principle: ATR does not authorize unofficial intermediaries, agents, consultants, or other third parties to guarantee manuscript acceptance, favorable peer review, editorial preference, accelerated scientific evaluation, publication, indexing, citation, or APC waivers in exchange for payment. Authors and other stakeholders should verify unusual editorial, administrative, payment, or publication-related requests through the journal's official communication channels.
Questions concerning journal ownership, governance, editorial independence, institutional cooperation, publication policies, financial administration, or related journal information should be directed to the appropriate official contact. Matters requiring academic editorial judgment must remain under the responsibility of the authorized academic editor or Editor-in-Chief.