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Kawulur, Hisky Ryan, Universitas Negeri Manado (Indonesia)
Kholilah, Kholilah, UIN Maulana Malik Ibrahim, Malang (Indonesia)
Khozen, Ismail, Pratama-Kreston Tax Research Institute, Indonesia (Indonesia)
Koeswandi, Tika Annisa, Universitas Pendidikan Indonesia (Indonesia)
Kostini, Nenden, Padjadjaran University (Indonesia)
Kostini, Nenden, Universitas Padjadjaran (Indonesia)
Kurniawan, Asep, Management, Economic and Business, Jenderal Achmad Yani University, Bandung, Indonesia (Indonesia)