Advances in Taxation Research (ATR) is committed to transparent, independent, ethical, rigorous, and accountable scholarly publishing. Its editorial and publication practices are informed by internationally recognized publication-ethics principles, including relevant guidance and Core Practices of the Committee on Publication Ethics (COPE).

These principles apply to authors, reviewers, academic editors, editorial and production personnel, and the journal's publisher, Yayasan Pendidikan Bukhari Dwi Muslim. All participants in scholarly publication are expected to uphold intellectual honesty, research integrity, confidentiality, appropriate attribution, procedural fairness, transparency, and accountability.

Editorial decisions are based on scholarly merit, relevance to the current ATR Aims & Scope, eligible manuscript type, originality, theoretical or conceptual quality, methodological or review-methodological rigor, research integrity, independent peer-review evidence, author responses, and applicable journal policies.

Equal Main Scholarly Scope Principle: All six core research areas expressly recognized in the current ATR Aims & Scope constitute its main scholarly scope and have equal standing. These areas are Tax Policy & Fiscal Systems; Tax Administration & Governance; Tax Compliance & Taxpayer Behavior; Accounting, Reporting & Taxation; Auditing, Assurance & Tax Accountability; and Taxation, Sustainability & Development. A manuscript may establish scholarly relevance through a substantive contribution to any one recognized taxation or fiscal research area without being required to integrate multiple areas.

Editorial Independence: Academic editorial decisions must not be influenced by nationality, institutional affiliation, personal characteristics, publisher relationships, commercial considerations, advertising, sponsorship, ability to pay an Article Processing Charge, or eligibility for an APC waiver. Financial and administrative arrangements remain separate from independent scholarly evaluation.

ATR does not tolerate practices that compromise the accuracy, reliability, authenticity, transparency, or integrity of scholarly research and publication. Prohibited conduct includes plagiarism, inappropriate appropriation of ideas or text, substantial unattributed reproduction, fabrication or falsification of research data, evidence, procedures, analyses, or findings, and misleading manipulation of photographs, figures, images, tables, or other research materials.

The journal also prohibits duplicate or redundant publication, undisclosed overlapping publication, simultaneous submission of the same manuscript to multiple journals, ghost or gift authorship, inappropriate guest authorship, undisclosed material conflicts of interest, citation manipulation, coercive citation, peer-review manipulation, fabricated reviewer identities, and improper interference with independent editorial evaluation.

False or misrepresented ethics approvals, consent statements, research permissions, institutional authorizations, and supporting compliance records are unacceptable. Fictitious, hallucinated, materially inaccurate, fabricated, or unverifiable citations and references are likewise prohibited, as is misrepresentation or undisclosed substantive misuse of Generative AI or automated tools.

Suspected misconduct may be investigated before or after publication. ATR may request explanations, supporting documentation, underlying research data, relevant permissions, institutional confirmation, or independent expert advice. Editorial action takes account of the available evidence, seriousness of the concern, procedural fairness, research-integrity requirements, and applicable journal policies.

Authorship must reflect genuine and substantial intellectual participation. To qualify as an author, an individual should make a substantial contribution to the conception or design of the work or to the acquisition, analysis, interpretation, or synthesis of relevant data or evidence; participate in drafting the manuscript or critically revising important intellectual content; approve the final version intended for publication; and accept accountability for the accuracy, integrity, and scholarly reliability of the work.

Individuals who contribute to a research or review project without satisfying authorship criteria should be acknowledged appropriately. Ghost, guest, and gift authorship are not permitted. Authorship must not be assigned solely because of institutional position, financial support, administrative involvement, supervision without qualifying intellectual contribution, or another non-scholarly consideration.

Each submission must report author contributions using the CRediT Contributor Roles Taxonomy. The contribution information must accurately describe the work performed by each author and be documented in the separate Title Page & Author Information Form.

A corresponding author must be identified, and a valid ORCID iD is required for the corresponding author. Other authors should provide ORCID identifiers where available. The corresponding author is responsible for coordinating accurate author information, required declarations, communications, and confirmation of the submitted work.

Title Page & Author Confirmation: The separate Title Page contains authorship information, institutional affiliations, CRediT contributions, author approvals, accountability statements, originality confirmation, concurrent-submission declarations, and other required publication information. A separate author statement letter is not normally required unless specifically requested by the ATR Editorial Office.

Requests to add, remove, or reorder authors after submission must be justified and supported by written agreement from all affected authors. The responsible academic editor may approve or decline such a request after considering the evidence, manuscript stage, scholarly accountability, and potential research-integrity implications.

Justified authorship changes after formal publication must be documented transparently through an appropriate linked correction or scholarly-record notice. Author information must not be silently modified in a manner that obscures the published record.

ATR accepts two manuscript types only: Research Paper and Literature Review Paper. The selected manuscript type must accurately represent the article's scholarly purpose and actual research or review design. The journal's editorial evaluation is based on the relevant taxation or fiscal research field, research or review question, scholarly contribution, and appropriate methodological requirements.

ATR applies double-anonymous peer review. Authors submit a Blinded Manuscript separately from the Title Page & Author Information Form. Author identities are concealed from reviewers, and reviewer identities are concealed from authors. Author-identifying declarations and other confidential information must be handled through appropriate editorial procedures.

Manuscripts undergo initial editorial screening for relevance to the current taxation-centered Aims & Scope, eligible manuscript type, scholarly contribution, originality, compliance with submission requirements, research integrity, methodological suitability, and readiness for independent external review. A manuscript may be declined during initial screening when essential requirements are not met.

The normal scientific-editorial sequence is Submission → Editorial Screening → Independent Peer Review → Revision → Post-Revision Verification → Final Editorial Decision. Manuscripts proceeding to external review are normally evaluated by at least two independent reviewers with appropriate disciplinary, theoretical, conceptual, methodological, or review-methodological expertise.

Research Paper Review: Reviewers assess the scholarly problem, research objectives, theoretical or conceptual foundation, research design, data sources, sampling or selection procedures, measurement, analytical validity, evidence, results, interpretation, discussion, methodological transparency, limitations, and contribution. Evaluation must be appropriate to the actual research method and taxation-related disciplinary context.

Literature Review Paper Review: Reviewers examine the review question, methodological transparency, information sources, literature-selection procedures where applicable, evidence appraisal, analytical or synthesis approach, scholarly integration, theoretical or conceptual contributions, discussion, limitations, and the strength of conclusions supported by the reviewed literature.

Authors must not claim systematic, PRISMA-based, scoping, bibliometric, meta-analytic, or another specialized review procedure unless the stated procedure was genuinely conducted and sufficiently documented. Bibliometric mapping alone does not replace substantive scholarly synthesis or critical interpretation.

Reviewer recommendations may include Accept, Minor Revision, Major Revision, or Reject as scientific-editorial assessment categories. Within the existing ATR OJS review interface, these recommendations may be expressed through the available options Accept Submission, Revisions Required, Resubmit for Review, and Decline Submission, respectively. Reviewer recommendations remain advisory rather than binding. The final scientific-editorial decision remains with the authorized academic editor, subject to Editor-in-Chief oversight and the applicable journal governance framework.

Where reviewer reports differ substantially, the responsible editor may examine the basis of disagreement, request clarification, or obtain an additional independent review. Editorial decisions are not determined through simple reviewer voting.

Reviewer Confidentiality: Reviewers must protect manuscript confidentiality, disclose relevant conflicts of interest, provide objective and constructive scholarly evaluation, avoid unauthorized direct contact with authors, refrain from attempting to identify anonymized authors, and not delegate review responsibilities without editorial authorization.

Submitted manuscripts must represent original scholarly work. Ideas, text, data, figures, tables, methods, instruments, analytical approaches, and other materials derived from earlier publications or external sources must be appropriately attributed and cited. Direct quotations must be clearly identified, and paraphrased materials must acknowledge their sources.

Similarity Screening: ATR applies a maximum overall similarity threshold of 15% as an editorial screening requirement. Similarity-detection software, including Turnitin or another appropriate system, may be used to identify potential textual overlap and areas requiring closer editorial examination.

A similarity percentage is a screening indicator rather than automatic proof of plagiarism. Editors consider the source, nature, location, extent, quotation status, and context of overlapping material. An apparently acceptable percentage does not excuse plagiarism, and a similarity report does not replace substantive editorial judgment.

Inappropriate text recycling, undisclosed redundant publication, misleading textual or evidentiary overlap, unauthorized reproduction, and other material originality concerns may lead to clarification requests, manuscript revision, rejection, or appropriate post-publication action.

Reference Integrity: Authors must independently verify all in-text citations, reference-list entries, publication metadata, and DOI information. Fabricated, fictitious, hallucinated, materially inaccurate, or unverifiable references are unacceptable. Manuscripts must follow the journal's required APA 7th edition reference style.

A conflict of interest may arise when financial, professional, institutional, academic, collaborative, competitive, supervisory, or personal relationships could influence, or reasonably appear to influence, independent scholarly judgment. Material relationships and interests must be disclosed and appropriately managed throughout manuscript evaluation and publication.

Authors: Authors must disclose relevant financial and non-financial conflicts of interest, as well as applicable funding sources, in the separate Title Page & Author Information Form. An explicit declaration of no relevant conflicts is required when no material conflict exists. Identifying declarations must not compromise the anonymization of the Blinded Manuscript during review.

Reviewers: Reviewers must disclose actual or potential conflicts promptly and decline or withdraw from an assignment when their independence or ability to provide an objective scholarly assessment cannot reasonably be maintained.

Editors: Academic editors must disclose relevant conflicts and recuse themselves from handling a manuscript where a material conflict exists. The manuscript must be reassigned to an appropriately qualified and independent academic editor who can oversee a fair evaluation and decision-making process.

Editor-Authored Manuscripts: An editor must not participate in editorial screening, reviewer selection, peer-review assessment, author-revision evaluation, or scientific-editorial decision-making regarding a manuscript they authored or co-authored. Editorial-team membership provides no preferential treatment, guaranteed acceptance, accelerated scientific evaluation, or APC advantage.

Generative AI systems and automated tools cannot be listed as authors or co-authors because they cannot assume responsibility or accountability for scholarly work. Human authors remain fully responsible for the originality, accuracy, research integrity, interpretation, citations, references, analyses, conclusions, and final content of submitted manuscripts.

Relevant use of Generative AI or AI-assisted technologies beyond routine spelling, grammar, formatting, or straightforward language correction must be disclosed in the separate Title Page & Author Information Form. The disclosure should identify the tool or service used and the purpose of its application.

Where AI or automated systems form part of the actual research or review methodology, data analysis, evidence-generation procedure, intervention, or another scientifically relevant process, sufficient non-identifying methodological information must also be included in the Blinded Manuscript so that reviewers can evaluate the reported procedures appropriately.

Authors must independently verify AI-assisted factual claims, analytical outputs, data interpretations, quotations, citations, references, methods, and substantive scholarly statements. Unverified or fabricated AI-generated outputs must not be presented as authentic scientific evidence or independently established facts.

Images & Scientific Evidence: AI-assisted explanatory graphics may be used where appropriate, transparently disclosed, and independently verified. AI-generated or substantially altered material must not be misrepresented as authentic empirical, photographic, experimental, or scientific evidence.

Confidentiality & Scholarly Judgment: Reviewers and editors must not upload confidential manuscripts, unpublished data, author information, reviewer reports, or editorial correspondence to external AI systems where confidentiality, privacy, copyright, or data protection cannot be assured. Automated tools must not replace independent academic editorial or reviewer judgment.

Research involving human participants, identifiable personal information, sensitive data, confidential organizational information, vulnerable populations, animal research where applicable, or other activities requiring ethical oversight must comply with applicable institutional, disciplinary, legal, and regulatory requirements.

Where required, authors must accurately disclose ethics approval, the approving research ethics committee or equivalent authority, informed consent, organizational authorization, data-use permissions, confidentiality arrangements, and other applicable approvals in the separate Title Page & Author Information Form.

During double-anonymous peer review, the Blinded Manuscript should contain sufficient non-identifying information about ethical procedures, participant protection, consent, and research permissions for scholarly assessment without unnecessarily disclosing author identities or institutional details.

Consent for publication must be obtained where publication may reveal identifiable personal information or images. Research involving vulnerable participants requires particular attention to participant welfare, confidentiality, voluntariness, risk assessment, appropriate informed consent, and applicable safeguards.

Ethics Integrity: Ethics approvals, consent statements, institutional permissions, authorization numbers, and related documentation must never be fabricated. Where formal ethical approval is not required under applicable rules, authors should accurately explain the basis for that determination when requested. ATR may require supporting documentation where reasonably necessary.

ATR supports transparent research reporting, responsible data management, appropriate methodological documentation, and reproducibility where relevant to the actual research or literature-review design. Authors are expected to provide sufficient information for scholarly evaluation of their research procedures, evidence, analyses, interpretations, and conclusions.

Authors should retain appropriate research records, supporting evidence, datasets, analytical materials, instruments, and review documentation and be prepared to provide information reasonably necessary to address questions concerning accuracy, validity, reproducibility, or research integrity.

Where legally, ethically, and contractually permissible, authors are encouraged to make supporting data, code, instruments, literature-review search strategies, review datasets, and other suitable research materials accessible through an appropriate scholarly repository with adequate documentation and citation information.

Legitimate restrictions involving taxpayer confidentiality, participant privacy, confidential organizational information, commercial sensitivity, legal obligations, research ethics, intellectual property, or third-party rights must be respected and explained where applicable. Transparency requirements do not authorize disclosure of protected information without appropriate permission.

Data Availability Statement: Authors must complete the applicable availability declaration in the separate Title Page, identifying whether supporting data or materials are openly accessible, available on reasonable request, included in the article or supplementary files, restricted, unavailable for a legitimate stated reason, or not applicable. Statements must accurately reflect the actual availability of the underlying research materials.

Authors must accurately disclose relevant funding sources, funding organizations, grants, awards, and other forms of financial or institutional support in the separate Title Page & Author Information Form, where applicable. Funding declarations must accurately reflect the support received and must not include fabricated sponsors, grant numbers, or institutional endorsements.

Individuals, organizations, institutions, facilities, technical contributors, or other parties that provided assistance but do not satisfy the journal's authorship criteria may be acknowledged appropriately. Acknowledgements must accurately represent the nature of the contribution and comply with applicable confidentiality and consent requirements.

Funding or acknowledgement information that may reveal author identities should not appear in the Blinded Manuscript during double-anonymous peer review. Applicable funding and acknowledgement declarations may be incorporated into the final publication record through authorized post-acceptance editorial and production procedures.

Authors are responsible for ensuring that third-party materials used in their submissions comply with applicable copyright, licensing, intellectual-property, data-access, and permission requirements. Such materials may include research instruments, measurement scales, questionnaires, figures, photographs, tables, datasets, software outputs, copyrighted excerpts, and other protected or licensed resources.

Where permission, attribution, acknowledgement, or disclosure of licensing terms is required, authors must provide accurate information in the separate Title Page or other applicable publication documentation. Necessary authorization must be obtained before material is reproduced, adapted, or included in the published work.

Authors must be prepared to provide reasonable supporting evidence of the relevant permissions or licenses when requested by the ATR Editorial Office. The journal's Open Access license does not remove third-party rights attached to material excluded from that license.

ATR accepts legitimate complaints and appeals concerning editorial decisions, peer-review procedures, conflicts of interest, publication ethics, confidentiality, administrative conduct, research integrity, or published scholarly content. The journal seeks to assess concerns fairly, objectively, and with appropriate consideration of confidentiality and independent academic editorial responsibility.

An editorial appeal should identify the manuscript, the disputed decision, and the specific factual, procedural, ethical, or evidentiary grounds for reconsideration. A significant factual misunderstanding, procedural error, unmanaged conflict of interest, or overlooked material evidence may provide grounds for further editorial examination.

Disagreement with a reviewer recommendation alone does not automatically justify reversal of an editorial decision. Appeals are considered in light of the complete scholarly and procedural record, applicable journal policies, relevant evidence, and the independence of the responsible academic editor.

Ethics, Complaints & Appeals Contact: The Managing Editor coordinates the receipt and administrative handling of relevant correspondence through advancesresearch@gmail.com. Matters requiring independent academic editorial judgment must be referred to the appropriately authorized editor.

ATR considers credible misconduct allegations through an appropriate, documented, proportionate, confidential, and procedurally fair editorial process. The receipt of an allegation does not automatically establish that misconduct has occurred.

Receipt & Preliminary Assessment: The Editorial Office receives and records an allegation and the available supporting information. A preliminary assessment determines whether the matter falls within the journal's responsibility and whether additional examination is warranted.

Conflict-of-Interest Management: Relevant conflicts of interest must be identified and managed before substantive evaluation. Individuals with material conflicts should not independently direct an investigation or determine its outcome.

Evidence Collection & Author Clarification: Relevant authors or other involved parties may be asked to provide explanations, original documentation, underlying research data, permissions, approval records, or other material evidence needed for a fair assessment of the concern.

Independent Consultation: Where appropriate, the journal may consult independent scholarly experts, affiliated institutions, research-integrity offices, research ethics committees, funders, publishers, other journals, or relevant external bodies. Such consultation should respect confidentiality and appropriate procedural safeguards.

Editorial Assessment & Response: The available evidence is evaluated fairly and proportionately. Depending on the findings and publication stage, the response may include clarification, manuscript revision, rejection, correction, Expression of Concern, retraction, or another appropriate scholarly-record measure.

Procedural Fairness: ATR seeks to protect research integrity while respecting confidentiality, evidence, the rights of affected parties, and the distinction between an allegation and a substantiated finding. Editorial responses should be appropriately documented and consistent with the seriousness of the issue.

ATR seeks to maintain the accuracy, transparency, permanence, and traceability of formally published Versions of Record. Appropriate post-publication action may be necessary when material errors, ethical concerns, or research-integrity issues affect the reliability of the published scholarly record.

Correction: A correction may be issued when an otherwise reliable article contains an error, omission, or material inaccuracy that requires clarification but does not invalidate its principal findings. The correction should accurately identify the affected publication information and remain traceable to the original article.

Expression of Concern: An Expression of Concern may be issued where serious questions arise concerning a publication, but the available evidence remains inconclusive or an investigation is ongoing. The notice should accurately communicate the unresolved nature of the concern without presenting an unconfirmed allegation as a completed finding.

Retraction: Retraction may be appropriate when published findings are seriously unreliable, serious plagiarism or misconduct is established, research was conducted unethically, substantial undisclosed duplicate publication occurred, or another major integrity problem materially compromises the scholarly record.

Version-of-Record Integrity: Substantive post-publication changes must not be made through undocumented replacement or silent alteration. Corrections, Expressions of Concern, retractions, and other appropriate editorial notices should be transparently linked to the relevant original article and bibliographic record.

Manuscript Withdrawal: Authors may formally request withdrawal before publication while a manuscript remains under consideration. The request must be submitted to the ATR Editorial Office. Authors should not submit the same manuscript elsewhere until the journal confirms that the submission is no longer under consideration. ATR does not impose a separate withdrawal fee.

Post-publication actions should be considered in accordance with the applicable research-integrity evidence, procedural fairness, scholarly-record requirements, and relevant guidance, including the COPE Retraction Guidelines.

ATR provides immediate Open Access without an embargo. Readers may access and download published articles without subscription fees or mandatory registration, supporting broad scholarly dissemination, access to research findings, and the responsible reuse of published knowledge.

Authors retain copyright in their published scholarly work. Publication in ATR does not transfer copyright ownership to the journal or its publisher. Authors grant the journal the right of first publication and the necessary non-exclusive permissions to publish, distribute, identify, and preserve the authoritative scholarly Version of Record.

Published articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license permits users to copy, redistribute, adapt, transform, and build upon licensed content, including for commercial purposes, provided appropriate attribution is given, the applicable license is identified, and modifications are indicated where required.

Submitted Manuscript: Authors may deposit or share a submitted manuscript through an appropriate scholarly repository, provided that its pre-publication status is accurately identified and applicable confidentiality, copyright, and third-party requirements are respected.

Accepted Manuscript: Authors may deposit an accepted manuscript after final editorial acceptance. The deposited file must be identified as the accepted version and must not be misrepresented as the final published Version of Record.

Published Version of Record: Following formal publication, authors may deposit and share the authoritative published article under its CC BY 4.0 license. Appropriate attribution, the complete article citation, the DOI or official ATR article URL, and applicable license information should accompany the deposited publication.

Self-Archiving Without Embargo: ATR permits self-archiving of the submitted manuscript, accepted manuscript, and published Version of Record without imposing a journal-specific embargo. Authors remain responsible for applicable copyright, confidentiality, third-party material, institutional, and repository requirements.

Where an earlier manuscript version remains accessible online after publication, authors are encouraged to update its repository record with a link to the authoritative Version of Record. Third-party materials that are not included within the article's CC BY 4.0 license remain subject to their own rights and permissions.

ATR may permit limited appropriate advertising or receive income from legitimate journal-related activities. Advertising, sponsorship, publisher support, APC revenue, and other financial arrangements must remain administratively separate from independent academic editorial evaluation and scientific-editorial decision-making.

Financial or commercial relationships must not determine manuscript selection, reviewer assignment, reviewer recommendations, peer-review timing or outcomes, manuscript acceptance or rejection, interpretation of scholarly findings, or the presentation and publication of research.

Advertising Transparency: Advertisements, where present, must be distinguishable from editorial and scholarly content. The appearance of advertising does not imply that ATR endorses a particular product, commercial service, conference, institution, organization, or other advertised activity.

ATR supports responsible, evidence-based, professional, constructive, and respectful scholarly discussion of research published in the journal. Scientific debate, methodological scrutiny, and good-faith post-publication correspondence are important components of accountable scholarly communication.

Readers, researchers, authors, reviewers, and other interested parties may notify the ATR Editorial Office of potential errors, methodological concerns, ethical issues, missing evidence, inaccurate publication metadata, or other matters that may require appropriate editorial attention.

Where appropriate, ATR may seek clarification from authors, consult independent experts, examine supporting information, or undertake other proportionate editorial steps. Outcomes may include an author response, formal correction, editorial notice, Expression of Concern, retraction, or another suitable measure to preserve the accuracy and integrity of the scholarly publication record.

ATR does not require Article Processing Charge payment during submission, initial editorial screening, independent peer review, author revision, or another pre-acceptance evaluation stage. APC or waiver administration begins only after the manuscript has received a final scientific-editorial acceptance decision.

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 APC 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. Eligibility is evaluated according to the applicable institutional-affiliation information rather than nationality, citizenship, birthplace, residence, or other personal characteristics.

Detailed APC and waiver verification, official invoicing, payment arrangements, refunds, and applicable administrative procedures are governed by the official ATR APC Policy. Previously issued official invoices and agreed payment terms are not changed retroactively merely because current charges or administrative arrangements differ from earlier legitimate agreements.

Following final scientific-editorial acceptance, 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. Applicable payment verification is completed within the authorized post-acceptance administrative process.

Post-acceptance processing prepares scientifically accepted manuscripts for accurate, ethical, and technically reliable publication. It does not replace or restart ordinary independent peer review. Material scientific contradictions, serious research-integrity concerns, legal or ethical problems, authorship issues, significant metadata inconsistencies, or genuine publication blockers must be referred to the responsible academic editor for appropriate resolution.

Financial Independence: APC payment, ability to pay, invoice status, waiver eligibility, or approval of a full waiver must not influence editorial screening, reviewer selection, scholarly evaluation, revision recommendations, acceptance, rejection, or other independent scientific-editorial decisions. Payment or waiver arrangements do not constitute a guarantee of publication.

ATR applies its current editorial and publication policies prospectively, taking account of the relevant policy-specific effective dates, the nature of any revisions, legitimate administrative arrangements, established author and journal commitments, and the integrity of the published scholarly record.

Aims & Scope Policy: The current ATR Aims & Scope framework applies prospectively to new manuscripts submitted after implementation of the updated policy. All six core taxation and fiscal research areas explicitly recognized in that policy constitute the journal's main scholarly scope and have equal standing in editorial assessment. A manuscript may establish scope relevance through a substantive contribution to any one recognized area. Historical manuscripts and published articles are not retrospectively reclassified merely because the current scope framework differs from earlier arrangements.

Accepted Manuscript Types: The current framework recognizes Research Paper and Literature Review Paper for new submissions. Manuscripts legitimately processed or published under earlier manuscript classifications retain their valid historical records. Any necessary administrative transition must respect existing editorial commitments and the integrity of the scholarly publication record.

Continuous Publication: The ATR continuous-publication model applies prospectively from 1 September 2026, within the applicable active numbered issue and subject to the journal's official publication-frequency and transitional arrangements. Continuous publication does not reduce scientific-editorial standards, create an additional regular numbered issue, or authorize alteration of legitimate historical records.

Publication Frequency: ATR publishes one volume annually with exactly three regular numbered issues. Beginning with Volume 5 (2027), the standardized publication periods are No. 1 January–April, No. 2 May–August, and No. 3 September–December. The revised schedule applies prospectively, while valid historical issue assignments and actual publication dates remain unchanged.

These dates concern their respective policies and must not be interpreted as a common effective date for every provision of this Policies & Publication Ethics page. Other policy revisions should be interpreted according to their relevant published requirements, implementation arrangements, and legitimate existing commitments.

Historical Scholarly Record: Previously published annual volumes, numbered issues, articles, actual publication dates, author information, DOI records, legitimate editorial decisions, valid financial-administration arrangements, and other established bibliographic information remain part of ATR's permanent scholarly record. Later policy revisions do not automatically invalidate or retrospectively rewrite historical editorial or publication records.

Publication Ethics & Administrative Support: Muslim Muslim, Managing Editor, coordinates applicable administrative communication concerning publication ethics, editorial workflows, complaints, appeals, and journal procedures. Correspondence may be directed to advancesresearch@gmail.com.

Principal Academic Editorial Contact: Taufiq Supriadi, Editor-in-Chief, provides senior academic editorial leadership and oversight of scholarly evaluation, editorial governance, research-integrity decisions, and other matters requiring independent academic editorial authority. Correspondence may be directed to editor@advancesinresearch.id.

Administrative WhatsApp: +62 821 9454 8786. Administrative messaging does not replace formal OJS submissions, confidential editorial records, independent scholarly evaluations, or authorized scientific-editorial decisions.

ATR maintains transparent, independent, ethical, and accountable editorial and publication practices to protect research participants, authors, reviewers, editors, readers, institutions, and the integrity, reliability, accessibility, and permanence of the scholarly record.

The journal's publication-ethics framework emphasizes scholarly merit, fair and independent peer review, responsible authorship, accurate reporting, verifiable evidence, appropriate disclosure, protection of confidential information, transparent handling of concerns, editorial independence from financial interests, and responsible correction of the published scientific record.