Gustofan Mahmud Pratama Kreston Tax Research Institute   8th Floor 8th Floor T.B. Simatupang Road South Jakarta, Jakarta 12530 Indonesia   gustofan@pratamaindomitra.co.id   news.pratamaindomitra.co.id           JEL Areas: A1 : General Economics: General. H2 : Taxation, Subsidies, and Revenue: General