Reviewer Team
Independent Scholarly Reviewers
The reviewers of Advances in Taxation Research (ATR) contribute independent scholarly evaluation across taxation, accounting, auditing, fiscal policy, governance, sustainability, public-sector accounting, information systems, economics, and research methodology.
Reviewer assignments are based on subject expertise, methodological competence, independence, availability, and conflict-of-interest considerations. Inclusion on this page does not mean that every reviewer evaluates every manuscript submitted to ATR.
Taxation & Tax Compliance
Taxation, taxpayer behavior, tax compliance, tax administration & related fiscal issues
Siti Rosyafah
Universitas Bhayangkara Surabaya, Indonesia
Scopus ID: 57220131071
Darwis Lannai
Universitas Muslim Indonesia, Indonesia
Moh. Cholid Mawardi
Universitas Islam Malang, Indonesia
Tutty Nuryati
Universitas Bhayangkara Jakarta Raya, Indonesia
Syamsuri Rahim
Universitas Muslim Indonesia, Indonesia
Scopus ID: 57213153982
Auditing, Assurance & Governance
Audit quality, assurance, governance, accountability & internal control
Hamzah Ahmad
Universitas Muslim Indonesia, Indonesia
Scopus ID: 57201812050
Ratna Septiyanti
Universitas Lampung, Indonesia
Scopus ID: 58487654700
Tuti Dharmawati
Universitas Halu Oleo, Indonesia
Scopus ID: 57214666352
Cris Kuntadi
Universitas Bhayangkara Jakarta Raya, Indonesia
Scopus ID: 57217226917
Muhammad Suun
Universitas Muslim Indonesia, Indonesia
Accounting & Financial Reporting
Financial reporting, corporate accounting, disclosure & accounting research
Zaitul
Universitas Bung Hatta, Indonesia
Scopus ID: 57203401171
Oktavianus Pasoloran
Universitas Atma Jaya Makassar, Indonesia
Scopus ID: 57973874900
Yoremia Lestari Ginting
Universitas Mulawarman, Indonesia
Scopus ID: 57209024322
Novi Darmayanti
Universitas Islam Darul 'Ulum, Indonesia
Scopus ID: 57200410478
Masnawaty Sangkala
Universitas Negeri Makassar, Indonesia
Scopus ID: 57210759730
Muh. Rum
Universitas Muhammadiyah Makassar, Indonesia
Scopus ID: 57211257292
Tri Handayani Amaliah
Universitas Negeri Gorontalo, Indonesia
Scopus ID: 58036312900
Anisa Kusumawardani
Universitas Mulawarman, Indonesia
Scopus ID: 57245599000
Public Sector Accounting & Information Systems
Public accountability, governmental accounting, digital systems & accounting information
Rochman Marota
Universitas Pakuan, Indonesia
Scopus ID: 57194700113
Djamshid Sultanov
Seoul National University, Republic of Korea
Scopus ID: 57222279425
Tanvir Rahman Akash
Trine University, United States
Sustainability & Behavioral Accounting
Sustainability, environmental accounting, behavioral accounting & related reporting issues
Dian Widiyati
Universitas Pamulang, Indonesia
Asriani Junaid
Universitas Muslim Indonesia, Indonesia
Muhammad Faisal AR Pelu
Universitas Muslim Indonesia, Indonesia
Scopus ID: 57205114829
Andi Ina Yustina
President University, Indonesia
Fiscal Economics & Development
Economics, fiscal policy, development & broader economic consequences of taxation
Khalid Eltayeb Elfaki
University of Gezira, Sudan
Scopus ID: 57203807123
Clement Allan Tisdell
The University of Queensland, Australia
Scopus ID: 7005255174
Chia Siow Yue
National University of Singapore, Singapore
Scopus ID: 7102350331
Quantitative, qualitative, mixed-method & applied research methodology
Disman
Universitas Pendidikan Indonesia, Indonesia
Scopus ID: 57727072600
Muhammad Ridwan Manulusi
Universitas Sam Ratulangi, Indonesia
Scopus ID: 59772867300
Reviewer Standards & Independence
Manuscripts proceeding to external peer review are normally evaluated by at least two independent reviewers under ATR's double-blind peer-review process.
Reviewers are expected to provide objective, constructive, evidence-based, and confidential scholarly assessments and to disclose relevant conflicts of interest before accepting an assignment.
Confidentiality: Submitted manuscripts, supplementary materials, review reports, and editorial correspondence must remain confidential. Reviewers must not upload confidential manuscript materials to publicly accessible Generative AI systems or external services where confidentiality or data security cannot be assured.
Reviewer invitations are issued according to manuscript subject matter, methodological requirements, availability, independence, and editorial needs. Inclusion on this page does not constitute employment by ATR or guarantee regular review assignments.
ATR acknowledges the scholarly contribution of reviewers who support independent, constructive, rigorous, confidential, and responsible peer review.