"LAWSUIT" Jurnal Perpajakan was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. with registered number ISSN XXXX-XXXX (online), Published twice a year, April and October, "LAWSUIT" is a communication media and a reply forum for scientific work, especially regarding taxion. The paper presented in "LAWSUIT" is solely from the author. Editorial staff can edit paper, as long as it doesn't change the meaning.