Reviewers
Agus Sumanto, Faculty of Economics and Business Wijaya Kusuma Surabaya University, Indonesia, Indonesia
Akhmad Zainuddin, Badan Pendapatan Propinsi Jawa Timur, Indonesia
Erna Hendrawati, Faculty of Economics and Business Wijaya Kusuma Surabaya University, Indonesia
Tarjo Tarjo, Universitas Trunojoyo Madura, Indonesia
Andreas Lako, Soegijapranata Catholic University, Indonesia
Kurnia Kurnia, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia
Siti Asiah Murni, Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya, Indonesia