Peer Reviewers
Prof.Dr. Yetti Supriyati, M.Pd., UNIVERSITAS NEGERI JAKARTA, Indonesia
Prof. H. Imam Ghozali, M.Com, Ph.D., UNIVERSITAS DIPONEGORO
Prof. Dr. Wiwik Utami, Ak., M.Si., CA., CMA, UNIVERSITAS MERCU BUANA
Mr Rudy Rahmaddi, PhD, MINISTRY OF FINANCE OF THE REPUBLIC OF INDONESIA
DIRECTORATE GENERAL OF CUSTOMS AND EXCISE, Indonesia
Dr. Nurdin Sobari, S.E., M.M., UNIVERSITAS INDONESIA, Indonesia
Muhammad Sofjan, S.Sos., M.E., PhD, Indonesia
Drs.Ahmad Dimyati, M.M., PUSDIKLAT BEA DAN CUKAI, Indonesia
Dr Alin Halimatussadiah S.E., M.E, FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS INDONESIA (FEB UI), Indonesia
Prof. Dr. Muhammad Firdaus, S.P., M.Si., INSTITUT PERTANIAN BOGOR