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Graha, Vina Satya, Malangkuçeçwara School of Economic Directorate General of Taxation (Indonesia)
Gunardi, Ardi, Universitas Pasundan (Indonesia)
Gunawan, Ade, Universitas Muhammadiyah Sumatera Utara (Indonesia)
Gunawan, Juniati, Universitas Trisakti (Indonesia)
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