Reviewers

Edy Wahyudi (SINTA ID : 6652055) Study Program of Business Administration, University of Jember, Indonesia

Ashari Sofyaun (SINTA ID : 5987808) Study Program of Management, University of Balikpapan, Indonesia

Yuslinda Dwi Handini (SINTA ID : 6781927) Study Program of Taxation, University of Jember, Indonesia

Ahmad Yunani (SINTA ID : 6013806) Study Program of Taxation, Lambung Mangkurat University, Indonesia

Muzdalifah (SINTA ID : 6013762) Study Program of Taxation, Lambung Mangkurat University, Indonesia

Ali Sadikin (SINTA ID : 6013768) Study Program of Taxation, Lambung Mangkurat University, Indonesia

Mellani Yuliastina (SINTA ID : 6683794) Study Program of Taxation, Lambung Mangkurat University, Indonesia