Editorial Team

EDITOR IN CHIEF

Prof. Dr. H. Rajindra, S.E., M.M.
Universitas Muhammadiyah Palu, Indonesia
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EDITORIAL BOARD

          Prof. Naoyuki Yoshino
       Keio University Japan & Adjunct National Graduate Institute for Policy Studies, Japan 
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Victor van Kommer
International Bureau of Fiscal Documentation, Netherlands
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Damith Gangodawilage
Sri Lanka Institute of Taxation, Sri Lanka
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Dr. Ahmaf Omar Nafi Hardan
Univeristy Malaysia Terengganu, Malaysia
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Tirta Yoga
Universitas Tribhuwana Tunggadewi, Indonesia
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Saut Maruli Tua Pandiangan
Politeknik Unggulan Cipta Mandiri, Indonesia
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Dr. Naveed Ahmad Lone
Department of Higher Education J & K, India 
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Dr. Badamasi Sani Mohammed
Department of Economics AL-Qalam Universitas Katsina, Nigeria
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Dr. Yeong Sheng Tey
Universiti Putra Malaysia, Malaysia
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Dr. Lizawati Abdullah
Universiti Teknologi MARA, Malaysia
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Dr. Kabiru Hannafi Ibrahim
Federal University Birnin Kebbi, Nigeria
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PEER REVIEWERS

Mawih Kareem Al Ani
Dhofar University, Oman
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Dr. Jaratin bin Lily
Universiti Malaysia Sabah, Malaysia
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Dr. Sadaf Khan
Sunway Business School, Sunway University Malaysia, Malaysia
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Dr. Yeni Priatna Sari
Politeknik Harapan Bersama, Indonesia
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Dr. Ibrahim Abubakar
Abubakar Tatari Ali Polytechnic, India
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Dr. Maisarah Mohamet Saat
Universiti Teknologi Malaysia, Malaysia
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Dr. Atul Bansal
Universiti Teknologi Malaysia, Malaysia
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Tien Phat Pham
Can Tho University, Viet Nam
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Essia Ries Ahmed
Karabuk University, Turkiye
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Helena Maria Costa Oliveira 
Polytechnic of Porto, Portugal
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Daiva Tamulevičiene
Vilnius University, Lithuania
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Zulnaidi Yaacob
Universiti Sains Malaysia, Malaysia
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William Alejandro Pacheco-Jaramillo
Monterrey Institute of Technology and Higer Educations, Mexico
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Dr. Raquel M. Balanay
Caraga State University, Nigeria
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Dr. Mark Buda
Universiti Putra Malaysia, Malaysia
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