Amelia Cahyadini, Universitas Padjadjaran, Indonesia, (Scopus ID: 57209028195), (Google Scholar ID: b-V9x1wAAAAJ)

Damos Dumoli Agusman, The Ministry of Finance of the Republic of Indonesia, (Google Scholar ID: LqBWq_wAAAAJ&hl)

Emre Üşenmez, The University of Aberdeen, Scotland, United Kingdom (Scopus Id: 56528369500), (Google Scholar ID: Ze0jahAAAAAJ) 

Emmy Latifah, Sebelas Maret University, Indonesia

Garry Gumelar Pratama, Universitas Padjadjaran, Indonesia, (Scopus ID: 57215535613), (Google Scholar ID: 4RapD9QAAAAJ)

Hadiyanto, The Ministry of Finance of the Republic of Indonesia

Hamza Hameed, Unidroit, Rome, Italy

Imam Mulyana, Universitas Padjadjaran, Indonesia, (Scopus ID: 58540541000), (Google Scholar ID: 2bzSwCAAAAAJ)

John Lumbantobing, Parahyangan Catholic University, Indonesia, (Google Scholar ID: aht5GzoAAAAJ&hl)

Laina Rafianti, Universitas Padjadjaran, Indonesia, (Scopus ID: 57213166795), (Google Scholar ID: Sfrq6xsAAAAJ)

Muhammad Amirulloh, Universitas Padjadjaran, Indonesia (Scopus ID: 57205350705), (Google Scholar ID: y8gvhC4AAAAJ&hl)

Nella Sumika Putri, Universitas Padjadjaran, Indonesia, (Scopus ID: 57205349083), (Google Scholar ID: YcXgNlsAAAAJ)

Ridha Aditya Nugraha, Air and Space Law Studies, Universitas Prasetiya Mulya, Indonesia, (Scopus ID: 57193773076), (Google Scholar ID: ATj5hYoAAAAJ)

Sinta Dewi R., Universitas Padjadjaran, Indonesia (Scopus ID: 57215280653), (Google Scholar ID: QSZQ37gAAAAJ)

Razeen Sapideen, Western Sydney University, Australia (Scopus Id: 14041008300), (Google Scholar ID: DVL7m0AAAAJ)