Andreas - Tan⁽¹⁾, Arumega - Zarefar⁽²⁾,
(1) Universitas Riau
(2) Universitas Riau

Ivena Natalia⁽¹⁾, Felizia Arni Rudiawarni⁽²⁾,
(1) University of Surabaya
(2) University of Surabaya

Niswah Baroroh⁽¹⁾, Indah Anisykurlillah⁽²⁾, Heri Yanto⁽³⁾, Fajri Kusumaningrum⁽⁴⁾,
(1) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
(2) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
(3) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
(4) Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Stephania Eryn Liemmuel⁽¹⁾, Rizky Eriandani⁽²⁾,
(1) Universitas Surabaya
(2) Universitas Surabaya

Frida Fanani Rohma⁽¹⁾, Rahayu Dewi Zakiyah⁽²⁾,
(1) Universitas Trunojoyo Madura
(2) Universitas Trunojoyo Madura

Prianto Budi Saptono⁽¹⁾, Ismail Khozen⁽²⁾,
(1) Department of Fiscal Administration, Faculty of Administrative Science, University of Indonesia
(2) Pratama-Kreston Tax Research Institute

Ary Zalaza Ceradhina Rahmadhani⁽¹⁾, Heru Tjaraka⁽²⁾,
(1) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia
(2) Accounting Department, Faculty of Economics and Business, Universitas Airlangga, Indonesia

Mukhlasin Mukhlasin⁽¹⁾,
(1) Master of Accounting, Faculty Of Economics and Business, Atmajaya Catholic University of Indonesia