https://advancesinresearch.id/index.php/ATR <p><strong>Advances in Taxation Research (ATR)</strong> is an international, peer-reviewed, open-access scholarly journal published by <strong>Yayasan Pendidikan Bukhari Dwi Muslim</strong>. The journal publishes rigorous scholarship in taxation and fiscal studies, including tax policy, tax administration, tax compliance, taxpayer behavior, tax-related accounting and reporting, auditing and tax accountability, fiscal systems, sustainability-related taxation, and other interdisciplinary areas in which taxation or fiscal issues constitute a clear and substantive scholarly focus.</p> en-US