Authors
Prianto Budi Saptono
Department of Fiscal Administration, University of Indonesia, Depok, Indonesia
Gustofan Mahmud
Economic Research Department, Pratama Kreston Tax Research Institute, Jakarta, Indonesia
Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi (STIE) Swadaya, Jakarta, Indonesia
Li-Fen Lei
Department of Agricultural Economics, National Taiwan University, Taipei, Taiwan