Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik

Farisa Noviyanti,  Directorate General of Fiscal Balance, Ministry of Finance of Indonesia,  Indonesia

Jalaludin Al Mahali,  Universitas Ibn Khaldun, Bogor,  Indonesia

Irfan Syauqi Beik,  IPB University, Bogor,  Indonesia

Ahmad Juwaini,  Universitas Ibn Khaldun, Bogor,  Indonesia

Qurroh Ayuniyyah,  Universitas Ibn Khaldun, Bogor,  Indonesia

Yass Andria,  Sekolah Tinggi Ilmu Ekonomi KBP, Padang, Indonesia,  Indonesia

Dyah Poespita Ernawati,  Institut Pemerintahan Dalam Negeri, Sumedang, Indonesia,  Indonesia

Norbertus Purnomolastu,  Politeknik Ubaya,  Indonesia

Dian Anita Nuswantara,  Universitas Negeri Surabaya,  Indonesia

Lintang Venusita,  Universitas Negeri Surabaya,  Indonesia

Nirma Kurriwati,  Universitas Trunojoyo Madura,  Indonesia

Yuni Khoirotul Abdiyah,  Universitas Airlangga,  Indonesia

Binti Mutafarida,  UIN Syekh Wasil Kediri,  Indonesia

Zulmi Ramdani,  Sosyal Bilimler Enstitüsü, Bursa Uludağ Üniversitesi,  Turkey

Moh. Farih Fahmi,  State University of Surabaya,  Indonesia

Yopi Yudha Utama,  UIN Syekh Wasil Kediri,  Indonesia

Ning Purnama Sariati,  UIN Syekh Wasil Kediri,  Indonesia

Widya Ratna Sari,  UIN Syekh Wasil Kediri,  Indonesia

Revi Majiza Putra,  Institute of Home Affairs Governance (IPDN),  Indonesia

Hadi Prabowo,  Institute of Home Affairs Governance (IPDN),  Indonesia

Hyronimus Rowa,  Institute of Home Affairs Governance (IPDN),  Indonesia

Udaya Madjid,  Institute of Home Affairs Governance (IPDN),  Indonesia

Putri Alia Sakina,  Universitas Brawijaya,  Indonesia

Agus Suryono,  Universitas Brawijaya,  Indonesia

I Gede Eko Putra Sri Sentanu,  Universitas Brawijaya,  Indonesia

Mohamad Deni Zakaria,  Institut Pemerintahan Dalam Negeri,  Indonesia

Nurliah Nurdin,  Institut Pemerintahan Dalam Negeri,  Indonesia

Marja Sinurat,  Institut Pemerintahan Dalam Negeri,  Indonesia

Tjahjo Suprajogo,  Institut Pemerintahan Dalam Negeri,  Indonesia

Alifia Ainun Nisa,  Department of Accounting, Faculty of Economics and Business, Universitas Mercu Buana, Jakarta,  Indonesia

Agustin Fadjarenie,  Department of Accounting, Faculty of Economics and Business, Universitas Mercu Buana, Jakarta,  Indonesia

Ronny Andesto,  Department of Accounting, Faculty of Economics and Business, Universitas Mercu Buana, Jakarta,  Indonesia

Deden Tarmidi,  Department of Accounting, Faculty of Economics and Business, Universitas Mercu Buana, Jakarta,  Indonesia

Dyah Rizkyan Dewi,  Department of Accounting, Faculty of Economics, Universitas Bung Karno, Jakarta,  Indonesia

R. Ait Novatiani,  Department of Accounting, Faculty of Economics and Business, Universitas Widyatama, Bandung,  Indonesia

Rima Rachmawati,  Department of Accounting, Faculty of Economics and Business, Universitas Widyatama, Bandung,  Indonesia

Evi Octavia,  Department of Accounting, Faculty of Economics and Business, Universitas Widyatama, Bandung,  Indonesia

Suwondo,  Master's Program in Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Malang, East Java, 65145,  Indonesia

Kadarisman Hidayat,  Master's Program in Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Malang, East Java, 65145,  Indonesia

Ari Darmawan,  Master's Program in Business Administration, Faculty of Administrative Science, Universitas Brawijaya, Malang, East Java, 65145,  Indonesia