Editorial Team

EDITOR IN CHIEF
Prof. Naoyuki Yoshino Keio University Japan & Adjunct National Graduate Institute for Policy Studies, Japan \|\|\|\|

EDITORIAL BOARD
Dr. Novianita Rulandari Universitas Muhammadiyah Palangkaraya, Indonesia \|\|\|\|					Prof. 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 \|\|\|\|
Dr. Md. Kausar Alam BRAC University, Bangladesh \|\|\|\|					Soliha Sanusi, PhD Universiti Kebangsaan Malaysia, Malaysia \|\|\|\|
Dr. Efeeloo Nangih Department of Accountancy, Kenule Beeson Sarowiwa Polytechnic, Nigeria \|\|\|\|

PEER REVIEWERS
Prof. Naoyuki Yoshino Keio University Japan & Adjunct National Graduate Institute for Policy Studies, Japan \|\|\|\|					Prof. Victor van Kommer International Bureau of Fiscal Documentation, Netherlands \|\|\|\|
Dr. Novaira Junaid Government of Punjab, Pakistan \|\|\|\|					Dr. Ahmaf Omar Nafi Hardan Univeristy Malaysia Terengganu, Malaysia \|\|\|\|
Dwiyanjana Santyo Nugroho Universitas Media Nusantara Citra, Indonesia \|\|\|\|					Janven A. Granfon, CPA, MBA Jose Rizal Memorial State University, Phillipines \|\|\|\|