Advances in Taxation Research (ATR) is committed to maintaining high standards of research integrity, editorial independence, transparency, accountability, and responsible scholarly publishing.

ATR follows the principles and guidance of the Committee on Publication Ethics (COPE) when addressing authorship, peer review, conflicts of interest, research misconduct, complaints and appeals, corrections, retractions, and other matters affecting the integrity of the scholarly record.

Authors, reviewers, editors, editorial staff, and the publisher are expected to comply with these policies throughout the submission, review, publication, and post-publication process.

Authorship should be limited to individuals who have made substantial scholarly contributions to the work and who accept responsibility for the published article.

ATR does not permit ghost authorship, guest authorship, or gift authorship. Individuals who contributed to the work but do not qualify for authorship should be appropriately acknowledged.

All manuscripts must include an author contribution statement. Authors are encouraged to use the CRediT taxonomy where appropriate.

• Submit original work that has not been published previously and is not simultaneously under consideration elsewhere.
• Report methods, data, analyses, and findings accurately and transparently.
• Cite and acknowledge relevant sources appropriately.
• Disclose funding and actual, potential, or perceived conflicts of interest.
• Obtain ethical approval, institutional permission, informed consent, or other authorization where required.
• Ensure that all listed authors meet ATR authorship requirements.
• Maintain relevant supporting research records and materials where appropriate.
• Inform ATR promptly of significant errors discovered in a submitted or published article.
• Cooperate with legitimate editorial investigations and post-publication actions.

ATR operates a double-blind peer-review process. The identities of authors and reviewers are concealed from each other during external review.

Manuscripts that pass initial editorial screening are normally evaluated by at least two independent reviewers with relevant subject or methodological expertise.

Reviewer recommendations inform, but do not independently determine, the final editorial decision. The Editor-in-Chief or authorized academic editor makes the final decision based on scholarly merit, reviewer reports, journal scope, methodological quality, research integrity, and compliance with journal policies.

• Confidentiality: Manuscripts and editorial materials must be treated as confidential.
• Objectivity: Reviews should be impartial, evidence-based, constructive, and professionally expressed.
• Conflicts of Interest: Reviewers must disclose relevant conflicts and decline assignments where impartiality could reasonably be compromised.
• Research Integrity: Reviewers should report suspected plagiarism, duplicate publication, inappropriate citation practices, unreliable data, or other significant integrity concerns.
• Timeliness: Reviewers unable to complete an assessment within the requested period should promptly notify the editorial office.
• Responsible Use of Information: Unpublished information obtained through peer review must not be used for personal, academic, professional, financial, or competitive advantage.

Editors are responsible for maintaining the integrity, confidentiality, fairness, and independence of the editorial process.

• Evaluate manuscripts on scholarly grounds without inappropriate discrimination.
• Protect confidential manuscript and peer-review information.
• Declare and appropriately manage conflicts of interest.
• Assign conflicted manuscripts to another qualified and independent editor where necessary.
• Ensure that financial or institutional considerations do not determine editorial outcomes.
• Respond appropriately to credible allegations of research or publication misconduct.
• Maintain the integrity of the scholarly record through corrections, retractions, or other notices when necessary.

Yayasan Pendidikan Bukhari Dwi Muslim, as the publisher, provides administrative and publishing support while respecting the independence of academic editorial decisions.

Submitted manuscripts must represent original scholarly work. Text, ideas, data, images, tables, figures, or other materials derived from other sources must be appropriately cited or acknowledged.

A similarity percentage is an initial screening indicator and does not replace editorial judgment. Confirmed plagiarism, duplicate submission, redundant publication, or serious unattributed overlap may result in rejection or appropriate post-publication action.

Authors, reviewers, editors, and relevant journal personnel must disclose financial, personal, professional, academic, institutional, or other relationships that could reasonably be perceived as influencing scholarly judgment.

Authors must disclose relevant financial support, grants, sponsorship, or other funding received for the research and, where relevant, describe the role of the funder.

Research involving human participants, animals, vulnerable populations, confidential information, personal data, or other ethically sensitive materials must comply with applicable institutional, national, and international requirements.

Where required, authors must identify the relevant ethics committee, institutional review board, or approving authority and provide sufficient approval information in the manuscript.

Informed consent, organizational authorization, data-use permission, or other appropriate approval must be obtained where applicable. ATR may request supporting documentation when necessary.

ATR supports transparent and reproducible scholarly research, subject to legitimate ethical, legal, contractual, commercial, or confidentiality restrictions.

• Data sources should be clearly identified and appropriately cited.
• Methods should be reported with sufficient detail to allow scholarly evaluation.
• Authors should preserve relevant data, code, instruments, documentation, and supporting materials where appropriate.
• A data availability statement is encouraged where relevant.
• Confidential, proprietary, sensitive, and personally identifiable information must be appropriately protected.

Research or publication misconduct may include, but is not limited to:

Credible concerns may be investigated by the editorial team. Where appropriate, ATR may contact authors, reviewers, institutions, employers, research organizations, funders, or other relevant authorities in accordance with appropriate publication-ethics procedures.

Authors, reviewers, readers, and other stakeholders may submit complaints concerning editorial procedures, peer review, ethical concerns, administrative conduct, research integrity, or published content.

Authors may appeal a substantive editorial decision by providing a clear explanation and relevant scholarly evidence. Appeals are considered on their academic and procedural merits and do not guarantee reversal of the original decision.

ATR is committed to maintaining an accurate and trustworthy scholarly record. Appropriate editorial action may be taken when significant errors, unreliable findings, ethical concerns, misconduct, or other serious issues are identified.

Post-publication notices will be clearly identified and, where applicable, linked to the affected Version of Record.

ATR provides immediate open access to published articles without subscription barriers.

Articles are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0) . The license permits sharing, redistribution, adaptation, remixing, transformation, and reuse for lawful purposes, including commercial use, provided appropriate attribution is given, a link to the license is supplied, and changes are indicated.

Copyright remains with the author(s). Authors grant ATR the right of first publication and the permissions necessary to publish, distribute, preserve, identify, and maintain the Version of Record.

Where ATR permits advertising, sponsorship, promotional content, or institutional cooperation, such activities must remain separate from scholarly editorial decision-making.

Advertisers, sponsors, partners, or collaborating institutions have no authority over manuscript selection, reviewer assignment, peer-review outcomes, editorial decisions, or the interpretation of published research. The appearance of promotional material does not constitute endorsement by ATR or its publisher.

ATR supports responsible scholarly discussion after publication. Readers, authors, or other researchers who identify substantive errors, ethical concerns, methodological issues, or matters affecting the reliability of the scholarly record may contact the editorial office. Where appropriate, ATR may publish a correction, response, expression of concern, retraction, or other editorial notice.

Questions or concerns relating to publication ethics, research integrity, misconduct, complaints, appeals, corrections, copyright, licensing, or other editorial policies may be directed to the ATR Editorial Office.