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Pamungkas, Dewi Bayu, Department of Public Administration, Faculty of Administrative Science, Brawijaya University (Indonesia)
Prasetyo, Imam Try, University of Bengkulu (Indonesia)
Putra, I Made Arie Widyasthana Wartana, University of Merdeka Malang (Indonesia)
Putra, Ringga Ananta, Taxation Study Program, Faculty of Administrative Sciences, University of Brawijaya Malang (Indonesia)

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