Matondang Elsa Siburian Directorate General of Taxes - Indonesia Ministry of Finance   Jalan. Jend. Gatot Subroto Kav. 40-42 Gedung B Lt.15 Jakarta, Jakarta 12190 Indonesia   mes1701@fuji.waseda.jo             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H3 : Fiscal Policies and Behavior of Economic Agents: General