Editorial Team

EDITOR IN CHIEF
Muhammad Sofyan Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia \|\|\|\|

EDITORIAL BOARD
Prof. Naoyuki Yoshino Keio University Japan & Adjunct National Graduate Institute for Policy Studies, Japan \|\|\|\|					Victor van Kommer International Bureau of Fiscal Documentation, Netherlands \|\|\|\|
Damith Gangodawilage Sri Lanka Institute of Taxation, Sri Lanka \|\|\|\|					Dr. Ahmaf Omar Nafi Hardan Univeristy Malaysia Terengganu, Malaysia \|\|\|\|
Tirta Yoga Universitas Tribhuwana Tunggadewi, Indonesia \|\|\|\|					Saut Maruli Tua Pandiangan Politeknik Unggulan Cipta Mandiri, Indonesia \|\|\|\|
Dr. Naveed Ahmad Lone Department of Higher Education J & K, India \|\|\|\|					Dr. Badamasi Sani Mohammed Department of Economics AL-Qalam Universitas Katsina, Nigeria \|\|\|\|

PEER REVIEWERS
Mawih Kareem Al Ani Dhofar 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 \|\|\|\|
Dr. Ibrahim Abubakar Abubakar Tatari Ali Polytechnic, India \|\|\|\|					Dr. Maisarah Mohamet Saat Universiti Teknologi Malaysia, Malaysia \|\|\|\|
Dr. Atul Bansal Universiti Teknologi Malaysia, Malaysia \|\|\|\|					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 Higer Educations, Mexico \|\|\|\|