Mara Maheresmi Faculty of Economics and Business, Sebelas Maret University   Jl. Ir Sutami No.36A Kentingan Jebres Surakarta, Central Jawa 57126 Indonesia   mara.maheresmi@student.uns.ac.id   https://uns.ac.id/en           JEL Areas: M4 : Accounting and Auditing: General H2 : Taxation, Subsidies, and Revenue: General