Reviewer Team

ATR acknowledges the scholarly contribution recorded in its supplied reviewer directory. Assignments depend on relevant taxation or fiscal expertise, methodological competence, independence, availability, and conflicts of interest; directory inclusion does not establish a current assignment.

Public Reviewer Directory

Siti Rosyafah Universitas Bhayangkara Surabaya, Indonesia
Relevant ATR Area: Taxation & Tax Compliance
Scopus ID: 57220131071 →
Darwis Lannai Universitas Muslim Indonesia, Indonesia
Relevant ATR Area: Taxation & Tax Compliance
Moh. Cholid Mawardi Universitas Islam Malang, Indonesia
Relevant ATR Area: Taxation & Tax Compliance
Tutty Nuryati Universitas Bhayangkara Jakarta Raya, Indonesia
Relevant ATR Area: Taxation & Tax Compliance
Syamsuri Rahim Universitas Muslim Indonesia, Indonesia
Relevant ATR Area: Taxation & Tax Compliance
Scopus ID: 57213153982 →
Hamzah Ahmad Universitas Muslim Indonesia, Indonesia
Relevant ATR Area: Auditing, Assurance & Governance
Scopus ID: 57201812050 →
Ratna Septiyanti Universitas Lampung, Indonesia
Relevant ATR Area: Auditing, Assurance & Governance
Scopus ID: 58487654700 →
Tuti Dharmawati Universitas Halu Oleo, Indonesia
Relevant ATR Area: Auditing, Assurance & Governance
Scopus ID: 57214666352 →
Cris Kuntadi Universitas Bhayangkara Jakarta Raya, Indonesia
Relevant ATR Area: Auditing, Assurance & Governance
Scopus ID: 57217226917 →
Muhammad Suun Universitas Muslim Indonesia, Indonesia
Relevant ATR Area: Auditing, Assurance & Governance
Zaitul Universitas Bung Hatta, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57203401171 →
Oktavianus Pasoloran Universitas Atma Jaya Makassar, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57973874900 →
Yoremia Lestari Ginting Universitas Mulawarman, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57209024322 →
Novi Darmayanti Universitas Islam Darul 'Ulum, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57200410478 →
Masnawaty Sangkala Universitas Negeri Makassar, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57210759730 →
Muh. Rum Universitas Muhammadiyah Makassar, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57211257292 →
Tri Handayani Amaliah Universitas Negeri Gorontalo, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 58036312900 →
Anisa Kusumawardani Universitas Mulawarman, Indonesia
Relevant ATR Area: Accounting & Financial Reporting
Scopus ID: 57245599000 →
Rochman Marota Universitas Pakuan, Indonesia
Relevant ATR Area: Public Sector Accounting & Information Systems
Scopus ID: 57194700113 →
Djamshid Sultanov Seoul National University, Republic of Korea
Relevant ATR Area: Public Sector Accounting & Information Systems
Scopus ID: 57222279425 →
Tanvir Rahman Akash Trine University, United States
Relevant ATR Area: Public Sector Accounting & Information Systems
Dian Widiyati Universitas Pamulang, Indonesia
Relevant ATR Area: Sustainability & Behavioral Accounting
Asriani Junaid Universitas Muslim Indonesia, Indonesia
Relevant ATR Area: Sustainability & Behavioral Accounting
Muhammad Faisal AR Pelu Universitas Muslim Indonesia, Indonesia
Relevant ATR Area: Sustainability & Behavioral Accounting
Scopus ID: 57205114829 →
Andi Ina Yustina President University, Indonesia
Relevant ATR Area: Sustainability & Behavioral Accounting
Khalid Eltayeb Elfaki University of Gezira, Sudan
Relevant ATR Area: Fiscal Economics & Development
Scopus ID: 57203807123 →
Chia Siow Yue National University of Singapore, Singapore
Relevant ATR Area: Fiscal Economics & Development
Scopus ID: 7102350331 →
Disman Universitas Pendidikan Indonesia, Indonesia
Relevant ATR Area: Research Methodology
Scopus ID: 57727072600 →
Muhammad Ridwan Manulusi Universitas Sam Ratulangi, Indonesia
Relevant ATR Area: Research Methodology
Scopus ID: 59772867300 →

Reviewer Standards and Independence

Eligible manuscripts normally undergo double-anonymous assessment by at least two independent reviewers. Reports must be objective, constructive, confidential, evidence-based, and proportionate. Reviewer recommendations are advisory; academic editors retain decision responsibility.

Reviewers must disclose relevant conflicts, avoid coercive citations, protect unpublished information, and refrain from uploading confidential content to insecure external AI systems. An editor acting as a reviewer must not assess their own or another materially conflicted manuscript.

The names, affiliations, and identifiers above are retained from the supplied ATR directory. PERLU VERIFIKASI: current availability, active directory status, and current affiliations require administrative confirmation. Public profiles do not by themselves confirm an active review appointment.

Reviewer Guidelines → · Editorial Team → · Reviewer Correspondence →