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(1) Department of Public Administration, Faculty of Social Sciences, Yogyakarta State University, Indonesia ,

(2) Department of Public Administration, Faculty of Social Sciences, Yogyakarta State University, Indonesia ,

(3) Department of Public Administration, Faculty of Social Sciences, Yogyakarta State University, Indonesia ,

(4) Department of Public Administration, Faculty of Social Sciences, Yogyakarta State University, Indonesia ,

(5) Department of Public Administration, Faculty of Social Sciences, Yogyakarta State University, Indonesia

(1) Faculty of Administrative Science, University of Indonesia, Indonesia ,

(2) Faculty of Administrative Science, University of Indonesia, Indonesia ,

(3) Fiscal Policy Agency, Ministry of Finance, Indonesia

(1) Department of Public Administration, Universitas Serang Raya, Indonesia ,

(2) Department of Public Administration, Universitas Serang Raya, Indonesia ,

(3) Department of Communication Studies, Universitas Serang Raya, Indonesia ,

(4) Department of Public Administration, Universitas Serang Raya, Indonesia

(1) Institute of Learning Development and Profession, State University of Surabaya ,

(2) Institute of Learning Development and Profession, State University of Surabaya ,

(3) Institute of Learning Development and Profession, State University of Surabaya ,

(4) Institute of Learning Development and Profession, State University of Surabaya

(1) Fakultas Geografi UGM Yogyakarta ,

(2) Fakultas Geografi UGM

(1) Parahyangan Catholic University & Tunghai University, Indonesia

(1) Fakultas Ilmu Administrasi University of Indonesia, Indonesia ,

(2) Fakultas Ilmu Administrasi University of Indonesia, Indonesia