Reviewers (to be confirmed)

• Prof. Harry Suharman – Universitas Padjadjaran (UNPAD), Indonesia
• Prof. Anantawikrama Tungga Atmadja – Universitas Pendidikan Ganesha (UNDHIKSA), Indonesia
• Dr. Amrie Firmansyah – UPN "Veteran", Indonesia
• Dr. Henry Darmanto Pardamean Sinaga – Directorate General of Taxes (DJP), Indonesia
• Dr. Abdel-Nasser Sharkawy – South Valley University, Egypt
• Furizal – Universitas Islam Riau, Indonesia
• Herry Laksito – Universitas Diponegoro, Indonesia
• Rizky Trinanda Akhbar, S.E., Ak., M.S.M., CA, CDIF, CertDA. – Politeknik Digital Boash, Indonesia
• Yuannisa Aisanafi, S.E., M.S.Ak. – Universitas Siber Asia, Indonesia
• Primandita Fitriandi – Politeknik Keuangan Negeri STAN, Indonesia
• Nurul Huda Purbaya, S.S.T., M.Ak., CA – Finance Minister, Indonesia