Editorial Team

Editor in Chief

Hidayat Amir, Ph.D.

Fiscal Policy Agency, Ministry of Finance, Indonesia

Associate Editors in Chief

Rita Helbra Tenrini, S.E., M.E.

Fiscal Policy Agency, Ministry of Finance, Indonesia

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

Yoopi Abimanyu, Ph.D.

Fiscal Policy Agency, Ministry of Finance, 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