
Editorial Team
EDITOR IN CHIEF
Prof. Dr. H. Rajindra, S.E., M.M. , Universitas Muhammadiyah Palu, Indonesia,
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,
Dr. Ahmaf Omar Nafi Hardan , University 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,
Dr. Yeong Sheng Tey, Universiti Putra Malaysia, Malaysia,
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Dr. Lizawati Abdullah , Universiti Teknologi MARA, Malaysia,
Dr. Kabiru Hannafi Ibrahim , Federal University Birnin Kebbi, Nigeria,
PEER REVIEWERS
Mawih Kareem Al Ani , Dhafar University, Oman,
Dr. Jaratin bin Lily , Universiti Malaysia Sabah, Malaysia,
Dr. Sadaf Khan , Sunway Business School, Sunway University Malaysia, Malaysia,
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,
Dr. Atul Bansal, Universiti Teknologi Malaysia, Malaysia,
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Tien Phat Pham , Can Tho University, Viet Nam,
Essia Ries Ahmed , Karabuk University, Turkiye,
Helena Maria Costa Oliveira, Polytechnic of Porto, Portugal,
Daiva Tamulevičiene , Vilnius University, Lithuania,
Zulnaidi Yaacob , Universiti Sains Malaysia, Malaysia,
William Alejandro Pacheco-Jaramillo , Monterrey Institute of Technology and Higher 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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