Editorial Team
Editor in Chief
Rita Helbra Tenrini, S.E., M.E.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Associate Editors in Chief
Dr. Yogi Vidyattama
University of Canberra, Australia
Andriansyah, Ph.D.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Editorial Board Members
Prof. Dr. Adrianus Amheka, S.T., M.Eng.
Politeknik Negeri Kupang, Indonesia
Asst.Prof. Suthin Wianwiwat, Ph.D.
Khon Kaen University, Thailand
Dr. Futu Faturay
Fiscal Policy Agency, Ministry of Finance, Indonesia
Dhani Setyawan, S.E., M.P.P., Ph.D.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Tri Mulyaningsih S.E., M.Si., PhD
Universitas Sebelas Maret, Indonesia
Dr. Rahadian Zulfadin
Fiscal Policy Agency, Ministry of Finance of Indonesia, Indonesia
Dr. Suska Suska
Fiscal Policy Agency, Ministry of Finance, Indonesia
Bondi Arifin, Ph.D.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Kok Fong See
Universiti Sains Malaysia, Malaysia
Dr. Rakhmindyarto
Fiscal Policy Agency, Ministry of Finance, Indonesia
Editorial Assistants
Hadi Setiawan, S.E., M.Acc.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Sofia Arie Damayanty, S.E., M.E.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Nugraheni Kusumaningsih M.Sc, M.A.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Copy Editors
Mr. Afif Hanifah
Fiscal Policy Agency, Ministry of Finance, Indonesia
Andi Yoga Trihartanto
Fiscal Policy Agency, Ministry of Finance, Indonesia
Muhamad Zakiyudin
Fiscal Policy Agency, Ministry of Finance, Indonesia
Poniman
Fiscal Policy Agency, Ministry of Finance, Indonesia
Layout Editors
Marcellino Eman
Fiscal Policy Agency, Ministry of Finance, Indonesia
Patria Yoga Asmara
Fiscal Policy Agency, Ministry of Finance, Indonesia
Arif Taufiq Nugroho
Fiscal Policy Agency, Ministry of Finance, Indonesia
Reviewers
Maxensius Tri Sambodo, Ph.D.
Indonesian Institute of Science, Indonesia
Dr. Djoni Hartono
University of Indonesia, Indonesia
Andi M. Alfian Parewangi
Fundamental Asia, Indonesia
Arifin Rosid
Directorate General of Taxes, Indonesia
Salim Darmadi
Indonesia Financial Services Authority (OJK), Indonesia
Prof. Dr. Heru Subiyantoro
University of Borobudur, Indonesia
Dr. Tety Elida S
Gunadarma University, Indonesia
Maman Setiawan, Ph.D.
Padjajaran University, Indonesia
Akhmad Akbar Susamto, Ph.D.
Universitas of Gadjah Mada, Indonesia
Dr. Alin Halimatussadiah
University of Indonesia, Indonesia
Khoirunurrofik, Ph.D.
University of Indonesia, Indonesia
Amrie Firmansyah
Polytechnic of State Finance STAN, Indonesia
Yasir Niti Samudro, Ph.D.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Evy Mulyani, S.E., Ak., M.B.A., Ph.D.
Polytechnic of State Finance STAN, Indonesia
Ir. Syahrir Ika, M.M.
Fiscal Policy Agency, Ministry of Finance, Indonesia
Riza Azmi
Directorate General of Budget Financing and Risk Management, Ministry of Finance, Indonesia