Pangastuti, Dyah Ani, University of Merdeka Malang (Indonesia)
Parawiyati, Parawiyati, University of Merdeka Malang (Indonesia)
Peilouw, Christian Timotius, Universitas Brawijaya Malang (Indonesia)
Permatasari, Ditya, Universitas Islam Negeri Maulana Malik Ibrahim Malang (Indonesia)
Permatasari, Meirna Puspita, Universitas Brawijaya (Indonesia)
Pertiwi, Dinda Mega, University of Mataram (Indonesia)
Pornamasari, Irene Rani
Prakoso, Dimas Bagus
Prasetianingtias, Enggar, University of Merdeka Malang (Indonesia)
Pratama, Lazuardi Widyanto, Directorate Of General Taxes
Pratiwi, Hania Galuh, University of Merdeka Malang (Indonesia)
Purwanti, Lilik
Purwatiningsih, Anggraeni, University of Merdeka Malang (Indonesia)
Puspitasari, Garin