Skip OnTriggerEnter isn't working at all

I’m following this tutorial:
https://unity3d.com/learn/tutorials/projects/space-shooter-tutorial/extending-space-shooter-enemies-more-hazards?playlist=17147

In summarize my problem, when enemy fires bullet, it blew up itself because the bullet hits it’s collider.

The funny thing is that enemy has “Enemy” tag, and I skipped every hit related logic inside of OnTriggerEnter of enemy bullet like this:

void OnTriggerEnter(Collider other) {
	if(other.CompareTag("Boundary") || other.CompareTag("Enemy")) return;

	if(explosion != null) {
		Instantiate(explosion, transform.position, transform.rotation);	
	}
	
	// if(other.tag == "Player") {
	if(other.CompareTag("Player")) {
		Instantiate(playerExplosion, other.transform.position, other.transform.rotation);
		gameController.GameOver();
	}
	else {
		gameController.AddScore(scoreValue);
	}

	Destroy(other.gameObject);
	Destroy(gameObject);
}

But it still blowing up itself. I couldn’t find any problem in my code, seems fine. I manually printed that what was hit, and it saids it was “Enemy”.

What is happening here? Am I missing something? Why bullet doesn’t follow my code and blew the enemy ship?

Any help will be very thanksful.

I’m assuming that this is the script attached to the bullet gameObject.
In line 16, Destroy(other.gameObject); will destroy whatever the bullet collides with because it’s not in the IF-statement.
Move line 16 to be inside the IF-statement and then it should only destroy the

if(other.CompareTag("Player")) {
       Instantiate(playerExplosion, other.transform.position, other.transform.rotation);
       Destroy(other.gameObject);
       gameController.GameOver();
}