Dear authors, congratulations on completing the manuscript. My suggestion for improvement is as follow:

Abstract: The justification/ need of the study is not clear in this section. They are suggested to add one sentence to justify the need for the study. Besides that, the authors need to consider adding one sentence about the significance of the main finding.

Introduction: Overall, this section is well written. However, I suggested removing the last paragraph that explains the manuscript structure.

Literature review: Ok. the development of the hypothesis is straightforward.

Methodology: The sampling method used is the random sampling method. Suggested to clarify the difference between probability and non-probability sampling. Because random sampling is one of the probability sampling methods, stratified sampling or convenience sampling is more suitable based on the sampling applied in this study.

Results and Discussion: The results section is well written and easy to follow. It is suggested to separate the discussion and conclusion sections.

General comment: Authors need to clarify the word "impact". Suggested to use alternate word "benefit" or "effect" etc. that more suitable. The word "impact" reflects the measurement of the changes before (pre-test) and after (post-test) the tax reform.