Prianto Budi Saptono Faculty of Administrative Science, Universitas Indonesia   Prajudi Atmosudirdjo Building 2th Floor Prof. DR. Selo Soemardjan Road Depok, West Java 16424 Indonesia   prianto.saptono@ui.ac.id   fia.ui.ac.id           JEL Areas: A1 : General Economics: General H2 : Taxation, Subsidies, and Revenue: General