Editorial Team

EDITOR IN CHIEF
Muhammad Sofyan, SE, MM 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, SP., MP Universitas Tribhuwana Tunggadewi, Indonesia \|\|\|\|					Saut Maruli Tua Pandiangan, S.E., M.Si. Politeknik Unggulan Cipta Mandiri, Indonesia \|\|\|\|

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, MSi.Ak.CA 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 \|\|\|