ATR (from my experience, which is not recent) don't count, mainly as they are not a local force but supra-system (i.e. they cover a superpower / indie space).
Jmanis is right in that its the
action that counts. From my own (old) tests one murder bounty is equal to four assault bounties- so in effect by slapping a load of ships, run away and do it again you are being just as effective as killing outright. The major upside is that you incur no huge murder bounties (which quickly go into the billions). Also assaults do not trigger ATR (or never did with me) so you can stay in system.
One bug / caveat- interdiction (the act)
does count toward ATR. I used to rack up 'failed' interdiction attempts by finding a security ship already chasing an NPC and trying to interdict them (and getting the 'interdiction failed' message). Spam this too much and from my limited tests (because it was so rare) ATR treated it like a murder
This is why surface bases (Horizon bases, not tested EDO) are such a liability, because they can be farmed. Again, this is old (so change might have happened) but trespass counts, destroying parts of bases counts as assault
and you can pop local defence
without ATR.
Bear in mind too that murder has been nerfed into the floor, has been made much more difficult (due to 'hot ships' being binned) and bounties being so high.
This manifests strangely in Archons R5 PP bonus, which (when active) negates all BGS effects from murder by zeroing the bounty when you jump out.