The authors acknowledge financial support from the School of Business and Management, Institut Teknologi Bandung through Penelitian, Pengabdian Masyarakat dan Inovasi (PPMI) research program 2022. The authors also thank to all the parties who have participated in data collection and Indonesia’s Ministry of Finance for supported the data. This paper was presented at: the SIBR 2022 (Osaka) Conference on Interdisciplinary Business and Economics Research, 30th June – 1st July 2022, Osaka, Japan.

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