aaa a curriculum vitae -...

12
Page 1 of 12 Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE FORMAL TAX EDUCATION: INTERNATIONAL TAX COURSES AND SEMINARS: OCCUPATIONS: POSITION IN TAX PROFESSIONS: Master’s degree in Tax Policy and Administration from University of Indonesia, 2000; Master’s degree in European Tax Law and International Tax Law from European Tax College (Katholieke Universiteit Leuven, Belgium and Tilburg University, the Netherlands), 2006. “European Tax Seminar”, held by Katholieke Universiteit Leuven, Belgium (2006); “Tax Consolidation”, held by Tilburg University, the Netherland (2006); “Transfer Pricing Specialist”, held by Thomas Jefferson School of Law, San Diego, California, United States of America (2009); “Asia Pacific Transfer Pricing Summit 2011”, held by IBC Legal Conference, Hong Kong (2011); “European Tax Law Seminar”, held by Tax Academy of Singapore and the Institute for Austrian and International Tax Law, Vienna University of Economics and Business Administration, Singapore (2011); “Summer School of Value Added Tax Programme”, held by Universidade Católica Portuguesa, Lisbon, Portugal, (2012); “Jubilee Conference 1995 - 2015”, held by Foundation for International Taxation, Mumbai, India, (2015). Managing Partner of DANNY DARUSSALAM Tax Center. Chairman of Tax Magazine “InsideTax”. Deputy Head of Indonesia International Tax Society (IITS). Head of Research & Development Department, the Taxpayers Association of Indonesia (Indonesian Taxpayers Association, a member of the World Taxpayers Association and Asia-Pacific Taxpayers Union). Head of Fiscal Policy Studies, Indonesia Fiscal Association (AFI). Vice Secretary of Indonesian Fiscal and Tax Administration Association (IFTAA). Head of Tax Development, Tax Accountant Compartment, the Indonesian Institute of Accountant (IAI).

Upload: dokhuong

Post on 24-Mar-2019

214 views

Category:

Documents


0 download

TRANSCRIPT

Page 1 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

FORMAL TAX EDUCATION:

INTERNATIONAL TAX COURSES AND SEMINARS:

OCCUPATIONS:

POSITION IN TAX PROFESSIONS:

• Master’sdegreeinTax Policy and Administration from University of Indonesia,2000;

• Master’sdegreeinEuropean Tax Law and International Tax Law from European Tax College(KatholiekeUniversiteitLeuven,BelgiumandTilburgUniversity,theNetherlands),2006.

• “European Tax Seminar”,heldbyKatholiekeUniversiteitLeuven,Belgium(2006);

• “Tax Consolidation”,heldbyTilburgUniversity,theNetherland(2006);

• “Transfer Pricing Specialist”,heldbyThomasJeffersonSchoolofLaw,SanDiego,California,UnitedStatesofAmerica(2009);

• “Asia Pacific Transfer Pricing Summit 2011”,heldbyIBCLegalConference,HongKong(2011);

• “European Tax Law Seminar”,heldbyTaxAcademyofSingaporeandtheInstituteforAustrianandInternationalTaxLaw,ViennaUniversityofEconomicsandBusinessAdministration,Singapore(2011);

• “Summer School of Value Added Tax Programme”,heldbyUniversidadeCatólicaPortuguesa,Lisbon,Portugal,(2012);

• “Jubilee Conference 1995 - 2015”,heldbyFoundationforInternationalTaxation,Mumbai,India,(2015).

• ManagingPartnerofDANNYDARUSSALAMTaxCenter.

• ChairmanofTaxMagazine“InsideTax”.

• DeputyHeadofIndonesiaInternationalTaxSociety(IITS).

• HeadofResearch&DevelopmentDepartment,theTaxpayersAssociationofIndonesia(IndonesianTaxpayersAssociation,amemberoftheWorldTaxpayersAssociationandAsia-PacificTaxpayersUnion).

• HeadofFiscalPolicyStudies,IndonesiaFiscalAssociation(AFI).

• ViceSecretaryofIndonesianFiscalandTaxAdministrationAssociation(IFTAA).

• HeadofTaxDevelopment,TaxAccountantCompartment,theIndonesianInstituteofAccountant(IAI).

Page 2 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

PUBLICATION

• BOOKS

1. DarussalamandDannySeptriadi,Membatasi Kekuasaan untuk Mengenakan Pajak: Tinjauan Akademis terhadap Kebijakan, Hukum, dan Administrasi Pajak di Indonesia,(Grasindo,2006).

2. JohnHutagaol,Darussalam,andDannySeptriadi,Kapita Selekta Perpajakan,(SalembaEmpat,2006).

3. DarussalamandDannySeptriadi,Cross-border Transfer Pricing untuk Tujuan Perpajakan,(DANNYDARUSSALAMTaxCenter,2008).

4. Darussalam,JohnHutagaol,DannySeptriadi,Konsep dan Aplikasi Perpajakan Internasional,(DANNYDARUSSALAMTaxCenter,2010).

5. Darussalam,DannySeptriadiandB.BawonoKristiaji,Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional,(DANNYDARUSSALAMTaxCenter,2013).

• ARTICLES

1. Darussalam,“Perlakuan Pajak Penghasilan atas Reorganisasi Divisif yang berupa Spin-Off, Split-Off, dan Split-Up,”Jurnal Kipas,VolumeIIINo027(October2001).

2. Darussalam,“Perpajakan Internasional atas Penghasilan Electronic Commerce,”Berita Pajak,No1450/yearXXXIV/1(September2001).

3. DarussalamandDannySeptriadi,“Kerancuan dalam Perumusan Bentuk Usaha Tetap,”Indonesian Tax Review Magazine,VolumeIV,16thedition(2005).

4. DarussalamandDannySeptriadi,“Sistem Pemajakan atas Perseroan dan Orang Pribadi Sebagai Pemegang Sahamnya-Bagian I,”Indonesian Tax Review Magazine,VolumeIV,19thedition(2005).

5. DarussalamandDannySeptriadi,“Sistem Pemajakan atas Perseroan dan Orang Pribadi Sebagai Pemegang Sahamnya-Bagian II,”Indonesian Tax Review Magazine,VolumeIV,20thedition(2005).

6. DarussalamandDannySeptriadi,“Demokratisasi Pengesahan Perjanjian Penghindaran Pajak Indonesia (P3B) Indonesia,”Indonesian Taxation Journal,ISSN1414-0518,Volume4No10(July2005).

7. DarussalamandDannySeptriadi,“Kedudukan Surat Keterangan Domisili dalam Menentukan Hak Mendapatkan Fasilitas P3B,”Indonesian Tax Review Magazine,ISSN1412-1727,VolumeIV,48thedition(2005).

8. DarussalamandDannySeptriadi,“Membatasi Kekuasaan untuk Mengenakan Pajak,”Bisnis Indonesia Newspaper,Nov.14,2005.

9. DarussalamandDannySeptriadi,“Upaya Menangkal Praktik Penghindaran Pajak,”Bisnis Indonesia Newspaper,Dec.122005.

10. DarussalamandDannySeptriadi,“Sudah Jatuh Tertimpa Tangga,”Bisnis Indonesia Newspaper,Dec.26,2005.

11. DarussalamandDannySeptriadi,“Ketidakadilan Pemajakan Penghasilan Karyawan,”Bisnis Indonesia Newspaper,Jan.22006.

12. DarussalamandDannySeptriadi,“Proses Legislasi UU Pajak, Bagaimana Seharusnya,”Bisnis Indonesia Newspaper,Feb.13,2006.

13. DarussalamandDannySeptriadi,“Constitutional Law 1945 & Taxation: A Proposal for Amendment,”TheProceedingsofInternationalSeminaron “Harmonious Society and Judicial Tax Reform,”China,May2006.

14. DarussalamandDannySeptriadi,“Tax Tribunal,”TheProceedingsofInternationalSeminaron“HarmoniousSocietyandJudicialTaxReform”,China,May2006.

Page 3 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

15. DarussalamandDannySeptriadi,“Tax Collection Enforcement,”TheProceedingsofInternationalSeminaron“Harmonious Society and Judicial Tax Reform,”China,May2006.

16. DarussalamandDannySeptriadi,“Settlement of Tax Dispute Mechanism,”TheProceedingsofInternationalSeminaron “Harmonious Society and Judicial Tax Reform,”China,May2006.

17. DarussalamandDannySeptriadi,“Menyoal Denda atas Keberatan dan Banding yang Ditolak,”Bisnis Indonesia Newspaper,Apr.23,2007.

18. DarussalamandDannySeptriadi, “UU PPh Perlu Mengatur Anti Penghindaran Pajak,”Bisnis Indonesia Newspaper,May.21,2007.

19. DarussalamandDannySeptriadi,“Withholding Tax di Indonesia Masih Jauh dari Pakem,”Indonesian Tax Review Magazine,(2007).

20. DarussalamandDannySeptriadi,“Pemajakan atas Illusory Gain di Indonesia,”Ortax Online,2007.

21. DarussalamandDannySeptriadi,“When Bad Things Happen to Good Taxpayer,”Ortax Online,2007.

22. DarussalamandDannySeptriadi,“Beda Negara Beda Pandangan dalam hal Tax Avoidance,”InsideTax Magazine,Introductionedition(September2007).

23. DarussalamandDannySeptriadi, “Tax Treaty Shopping dan Anti Penghindaran Pajak,”InsideTax Magazine,Introductionedition(September2007).

24. DarussalamandDannySeptriadi, “Dampak Jika Pasal Independent Personal Services dalam P3B Indonesia diasimilasikan dalam Pasal Permanent Establishment,”InsideTax Magazine,Introductionedition(September2007).

25. DarussalamandDannySeptriadi,“Kapan Saat Terutang PPh Pasal 26 atas Bunga?”InsideTax Magazine,Introductionedition(September2007).

26. DarussalamandDannySeptriadi,“Abuse of Transfer Pricing di Indonesia: Real or Myth?” InsideTax Magazine,1stedition(November2007).

27. DarussalamandDannySeptriadi, “Advance Pricing Agreement (APA) sebagai Alternatif Pemecahan Sengketa Transfer Pricing,”InsideTax Magazine,1stedition(November2007).

28. Darussalam,DannySeptriadi,andIndrayagusSlamet,“Abuse of Transfer Pricing melalui Tax Haven Countries,”InsideTax Magazine,1stedition(November2007).

29. DarussalamandDannySeptriadi,“Peran Putusan Pengadilan Negara Lain dan Pendapat Akademisi dalam Tax Treaty Interpretation,”InsideTax Magazine,1stedition(November2007).

30. DarussalamandDannySeptriadi,“Menunggu Lahirnya Ombudsman Pajak di Indonesia dalam rangka Peningkatan Kualitas Sistem Perpajakan,” InsideTax Magazine,2ndedition(December2007).

31. DarussalamandDannySeptriadi,“Pentingnya Advance Ruling dalam Self-Assessment System,”InsideTax Magazine,2ndedition(December2007).

32. DarussalamandDannySeptriadi,“Kapan suatu Agen Dianggap Sebagai Permanent Establishment?”InsideTax Magazine,3rdedition(January2008).

33. DarussalamandDannySeptriadi,“Perlunya Pembatasan Withholding Tax atas Penghasilan Usaha dalam RUU PPh,”Ortax Online,January2008.

34. Darussalam,“Sisi Lain Perseteruan Ditjen Pajak dan BPK,” Bisnis Indonesia Newspaper,Feb.5,2008.

35. DarussalamandDannySeptriadi,“Indonesian Transfer Pricing Documentation: Quo Vadis?”InsideTax Magazine,4thedition(February2008).

36. DarussalamandDannySeptriadi,“Catatan Tentang Ketentuan Kuasa Wajib Pajak Sejak UU KUP 2000 sampai UU KUP 2007”. InsideTax Magazine,4thedition(February2008).

37. DarussalamandDannySeptriadi,“Ada Apa Dibalik Ketentuan Kuasa Wajib Pajak?”InsideTax Magazine,5th

edition(March2008).

38. DarussalamandDannySeptriadi,“Transfer Pricing, Pemegang Saham Minoritas, dan Akuntan Publik,”InsideTax Magazine,5thedition(March2008).

39. DarussalamandDannySeptriadi,“Hubungan antara PP No. 80 Tahun 2007 dan PMK No. 22/PMK.03/2008: Suatu Kajian Hukum,”InsideTax Magazine,6thedition(April2008).

40. DarussalamandDannySeptriadi,“PMK No. 43/KMK.03/2008: Ketentuan Tentang Anti Penghindaran Pajak atas Pengambilalihan Kompensasi Kerugian,” InsideTax Magazine,6thedition(April2008).

41. DarussalamandDannySeptriadi, “Cross-border Intra Group Service,” InsideTax Magazine,7thedition(May2008).

Page 4 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

42. DarussalamandDannySeptriadi,“PMK No. 22/PMK.03/2008: Tax Community Friendly atau Tax Profession Friendly?”InsideTax Magazine,9thedition(July2008).

43. Darussalam,“The Application and Interpretation of Article III:2, III:4, and XX(d) of GATT on the WTO Panel Ruling on Mexico-Tax Measures on Soft Drinks and Other Beverages,” InsideTax Magazine,9thedition(July2008).

44. DarussalamdanDannySeptriadi,“Pembagian Hak Pemajakan atas Suatu Jenis Penghasilan Berdasarkan OECD Model Tax Treaty,”InsideTax Magazine,12thedition(October2008).

45. Darussalam,“Pengampunan Pajak dan Pemilu 2009,”Bisnis Indonesia Newspaper,Oct.312008.

46. Darussalam,“Tax Avoidance, Tax Planning, Tax Evasion, dan Anti-Tax Avoidance Rule,”Ortax Online,January2009.

47. Darussalam,“Pajak dan Peran Negara dalam Penyelenggaraan Pendidikan,”Ortax Online,February2009.

48. Darussalam,“Pajak, Isu yang Terabaikan dalam Pemilu,”Kontan Newspaper,Apr.9,2009.

49. DarussalamdanDannySeptriadi,“Rugi Derivatif untuk Tujuan Spekulasi: Deductible or Not?,”Ortax Online,May2009.

50. Darussalam,“Kedudukan Pengadilan Pajak di Berbagai Negara,”Ortax Online,August2009.

51. DarussalamandDannySeptriadi,”Menghindari Pembonceng Pajak Gratis,”Bisnis Indonesia Newspaper,Jan.11,2010.

52. Darussalam,”Kisruh Soal Tunggakan Pajak,”Jawa Pos,Headline,Mar.1,2010.

53. Darussalam, ”Meningkatkan Penerimaan Pajak Melalui Komite Pengawas Perpajakan,”Ortax,25March2010.

54. Darussalam,”Sistem Perpajakan butuh Reformasi Total,”Bisnis Indonesia Newspaper,Headline,Mar.292010.

55. Darussalam,”Reformasi Total Sistem Perpajakan,”Liputan6.com,10March2010.

56. Darussalam,”Mengurai Benang Kusut Perpajakan,”Kompas.com,5April2010.

57. Darussalam,”Absolutisme Kekuasaan Direktorat Jenderal Pajak,”Suara Pembaruan Newspaper,Headline,Apr.5,2010.

58. Darussalam,”Membasmi Kejahatan Perpajakan,”Investor Daily Newspaper,Headline,Apr.12,2010.

59. Darussalam,”Advance Ruling,”Kontan Weekly Tabloid ,(October2010).

60. Darussalam,”Pajak Warteg,” Kontan Weekly Tabloid ,(13December2010).

61. Darussalam,”Dirjen Pajak Baru, DPR, dan Mafia Pajak,”Investor Daily Newspaper,Headline,Jan.24,2011.

62. Darussalam,”Polemik atas Pajak Film Impor,” Opinion Column, Bisnis Indonesia Newspaper, Feb.28,2011.

63. Darussalam, ”Insentif PPh,” Kontan Weekly Tabloid ,(28February2011).

64. DarussalamdanDannySeptriadi,”Making Taxation Everybody’s Business,”dalamIndonesia Economic Almanac 2011,PustakaBisnisIndonesia,2011.

65. Darussalam, ”Pemajakan UKM,”Kontan Weekly Tabloid ,Editionof25-31,(July2011).

66. Darussalam,”Kisruh Bea Masuk Film Impor,”Suara Merdeka Newspaper,Headline,Aug.22,2011.

67. Darussalam,”Pajak untuk Para Investor,” Harian Kontan Newspaper,Jan2012.

68. Darussalam, ”Compliance Cost dan Target Pajak,”Harian Kontan Newspaper,Jan.31,2012.

69. Darussalam,”Pemajakan atas Usaha Mikro,”Harian Kontan Newspaper,Mar.20,2012.

70. DarussalamandFreddyKaryadi, ”Tax Treatment of Derivatives,”Bulletin Derivatives & Financial Instruments-Special Issue,IBFD,theNetherlands,August2012.

71. DarussalamdanGandaChristianTobing,”Pajak Internasional atas Penghasilan dari Kegiatan Keartisan,”InsideTax Magazine,15thEdition(May-June2013).

72. Darussalam,B.BawonoKristiaji,danHiyashintaKlise,”Desain Kelembagaan Administrasi Perpajakan: Perlukah Ditjen Pajak Terpisah dari Kementerian Keuangan?,”InsideTax Magazine,16thEdition(July-August2013).

73. Darussalam,”Intelijen Pajak dan Pencapaian Target,”Harian Kontan Newspaper,Nov.14,2013.

74. Darussalam,”PBB Milik Daerah,”Kontan Weekly Tabloid ,(2-8December2013).

75. Darussalam,”Mendongkrak Penerimaan Pajak 2014,” Investor Daily Newspaper,Headline,Dec.23,2013.

76. Darussalam,”Akses Perbankan untuk Tujuan Pajak,”Investor Daily Newspaper,Mar.17,2014.

Page 5 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

77. Darussalam,”Saatnya Capres Bicara Pajak,”Investor Daily Newspaper,Jun.9,2014.

78. DarussalamdanBBawonoKristiaji,”Tax Expenditure atas Pajak Penghasilan: Rekomendasi bagi Indonesia,”Working Paper: Tax Law Design and Policy Series,NoWP-0814(June2014).

79. Darussalam,B.BawonoKristiaji,ToniFebriyanto,”Menakar Agenda Pasangan Capres di Bidang Pajak,”InsideTax Magazine,21stEdition(July2014).

80. Darussalam,”Kewajiban Pengungkapan Aggressive Tax Planning,”Akuntan Indonesia Magazine,(July-August2014).

81. Darussalam,“Dirjen Pajak Hasil Lelang, Jangan Dibebani Target Tinggi,”InsideTax Magazine,25thEdition(November2014).

82. Darussalam,“Tax Amnesty dalam Rangka Rekonsiliasi Nasional,” InsideTax Magazine,26thEdition(December2014).

83. Darussalam,“Vitamin Penggenjot Pajak,”Sindo Weekly Newspaper,Feb.26-Mar.4,2015.

84. Darussalam,“Strategi Memacu Penerimaan Pajak,”Investor Daily Newspaper,Mar.9,2015.

85. Darussalam, “Tax Amnesty: Upaya Transisi Menuju Era Transparansi Perpajakan Global,”InsideTax Magazine 29thEdition(March2015).

86. Darussalam,“Globalisasi dan Beberapa Catatan Mengenai Kebijakan Pajak Internasional Indonesia,”InsideTax Magazine,30thEdition(May2015).

87. Darussalam,“Efektivitas Penghapusan Pajak Barang Mewah,”Investor Daily Newspaper,Jun.15,2015.

88. Darussalam,B.BawonoKristiajiandAwwaliatulMukarromah,“Dilema Tax Holiday,”InsideTax Magazine,34thEdition(September2015).

89. Darussalam,“Reformasi Pendidikan Pajak sebagai Kunci Keberhasilan Penerimaan Pajak yang Berkesinambungan,”InsideTax Magazine,35thEdition(October2015).

90. Darussalam,“Tax Amnesty, Babak Baru Perpajakan Indonesia,”Investor Daily Newspaper,Nov16,2015.

91. DarussalamandR.HejunoWahyuAji,“Perlakuan Khusus PPh atas Permohonan Revaluasi Aktiva Tetap untuk Tujuan Pajak di Tahun 2015 dan 2016,”Akuntan Indonesia Magazine,(December2015-January2016).

92. Darussalam,“Urgensi Pengampunan Pajak,”Bisnis Indonesia Newspaper,Feb29,2016.

93. Darussalam,“Tax Amnesty, Salahkah?”DDTCNewshttp://bit.ly/salahkahta,Jun19,2016.

94. Darussalam,“Melawan Perencanaan Pajak Agresif”DDTCNewshttp://bit.ly/melawanper,Jun24,2016.

95. Darussalam,“Revitalisasi Kurikulum Pajak”DDTCNewshttp://bit.ly/revitalisasikur,Jul7,2016.

Page 6 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

Aspeakerorguestspeakerinvariousseminars,workshops,in-housetraining,discussions,andtraininginthefieldoftaxation(morethan100)whichheld,amongothers,by:

1. DANNYDARUSSALAMTaxCenter.

2. FacultyofEconomics,UniversityofIndonesia.

3. FacultyofSocialandPoliticalScience,UniversityofIndonesia.

4. DemographicInstituteofFacultyofEconomics,UniversityofIndonesia.

5. UniversityofTarumanagara,Jakarta.

6. UniversityofParahyangan,Bandung.

7. UniversityofSebelasMaret,Solo.

8. UniversityofTrisakti,Jakarta.

9. UniversityofBrawijaya,Malang.

SPEAKERS:

96. Darussalam,“Tax Amnesty, Apakah Inkonstitusional?”DDTCNewshttp://bit.ly/inkonstitusional,Jul11,2016.

97. Darussalam,“OPINI: Fakta Seputar Tax Amnesty,”Liputan6.com,Sep5,2016.

98. Darussalam,“Pajak Internasional suatu Pengantar”DDTCNewshttp://bit.ly/pajakint,Sep10,2016.

99. Darussalam,“Perkembangan dan Model P3B”DDTCNewshttp://bit.ly/modelp3b,Sep11,2016.

100.Darussalam,“Penerapan P3B dan Persyaratan Administratif”DDTCNewshttp://bit.ly/penerap3b,Sep12,2016.

101.Darussalam,“Interpretasi P3B”DDTCNewshttp://bit.ly/interpretp3b,Sep13,2016.

102.Darussalam,“Apple, Perebutan Investasi, dan Perencanaan Pajak,”GATRA Weekly Magazine,Sep14,2016.

103.Darussalam,“Subjek Pajak yang Dicakup dalam P3B”DDTCNewshttp://bit.ly/subjekp3b,Sep14,2016.

104.Darussalam,“Bentuk Usaha Tetap (BUT)”DDTCNewshttp://bit.ly/bentukbut,Sep15,2016.

105.Darussalam,“Pemajakan atas Laba Usaha BUT”DDTCNewshttp://bit.ly/labausahabut,Sep16,2016.

106.Darussalam,“Penghasilan Perkapalan dan Penerbangan”DDTCNewshttp://bit.ly/perkapenerb,Sep17,2016.

107.Darussalam,“Penghasilan Dividen”DDTCNewshttp://bit.ly/phdividen,Sep18,2016.

108.Darussalam,“Penghasilan Bunga”DDTCNewshttp://bit.ly/phbunga,Sep19,2016.

109.Darussalam,“Penghasilan Royalti”DDTCNewshttp://bit.ly/phroyalti,Sep20,2016.

110.Darussalam,“Beneficial Owner”DDTCNewshttp://bit.ly/benowner,Sep21,2016.

111.Darussalam,“Harta Tak Bergerak”DDTCNewshttp://bit.ly/hartatakber,Sep12,2016.

112.Darussalam,“Capital Gain”DDTCNewshttp://bit.ly/kapitalgain,Sep23,2016.

113.Darussalam,“Penghasilan Pekerjaan Bebas”DDTCNewshttp://bit.ly/phkerjbebas,Sep24,2016.

114.Darussalam,“Antara Otoritas Pajak dan Wajib Pajak”DDTCNewshttp://bit.ly/pengadilpajak,Sep24,2016.

115.Darussalam,“Penghasilan Karyawan”DDTCNews http://bit.ly/penghasilan-karyawan, Sep25,2016.

116.Darussalam,“Penghasilan Direktur”DDTCNews http://bit.ly/penghasilandirektur, Sep26,2016.

117.Darussalam,“Globalisasi, Investasi, dan Pajak”DDTCNews http://bit.ly/globalisasiinvestasipajak, Sep26,2016.

118.Darussalam,“Penghasilan Entertainer dan Olahragawan”DDTCNews http://bit.ly/penghasilanentertainer, Sep27,2016.

119.Darussalam,“Penghasilan Pensiun”DDTCNews http://bit.ly/penghasilanpensiun, Sep28,2016.

120.Darussalam,“Penghasilan Pegawai Pemerintah”DDTCNews http://bit.ly/penghasilanpegpem, Sep29,2016.

121.Darussalam,“Penghasilan Akademisi”DDTCNews http://bit.ly/penghasilanakademisi, Sep30,2016.

122.Darussalam,“Penghasilan Pelajar dan Magang”DDTCNews http://bit.ly/penghasilanpelajarmagang, Okt1,2016.

123.Darussalam,“Penghasilan Pejabat Diplomatik”DDTCNews http://bit.ly/penghasilanpejabatdiplomat, Okt3,2016.

124.Darussalam,“Penghasilan Lain”DDTCNews http://bit.ly/penghasilanlain, Okt4,2016.

125.Darussalam,“Metode Eliminasi Pajak Berganda Yuridis”DDTCNews http://bit.ly/pajakint25, Okt5,2016.

126.Darussalam,“Prinsip Non-Diskriminasi”DDTCNews http://bit.ly/prinsipnondiskriminasi,Okt6,2016.

127.Darussalam,“Pertukaran Informasi untuk Tujuan Pajak”DDTCNews http://bit.ly/pajakint27,Okt7,2016.

Page 7 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

10. UniversityofAugust17,Surabaya.

11. UniversityofBinaNusantara(BINUS),Jakarta.

12. Ortax(IndonesiaTaxMediaCommunity).

13. IndonesiaTaxCourt:“Tax Treaty”.

14. FiscalPolicyAgency(BKF),MinistryofFinance:“Tax Treaty, Transfer Pricing, and ASEAN Multilateral Tax Treaty”.

15. DirectorateofObjectionsandAppeals,DirectorateGeneralofTaxes(DGT).

16. RegionalLargeTaxOffice(LTO)ofDGT.

17. DirectorateofIntelligentandTaxInvestigationsofDGT.

18. RegionalofficeofDGT,WestJavaII.

19. MediumTaxpayerOffice(MTO)StateEnterprises.

20. MediumTaxpayerOffice(MTO)ListedCompany.

21. MediumTaxpayerOffice(MTO)CentralJakarta.

22. MediumTaxpayerOffice(MTO)SouthJakarta.

23. SmallTaxpayerOffice(STO)ForeignInvestmentI.

24. SmallTaxpayerOffice(STO)Tebet.

25. MediumTaxpayerOffice(MTO)Bekasi.

26. RegionalTaxOfficeofDGT,EastJavaII.

27. IndonesianInstituteofAccountants(IAI)Headquarter.

28. IndonesianInstituteofAccountants(IAI)JakartaRegional.

29. PTBankMandiri.

30. PTGarudaIndonesia(Persero).

31. PTPerusahaanGasNegara(Persero).

32. PTIndosat.

33. ToyotaAstraMotor.

34. ToyotaMotorManufacturingIndonesia.

35. ABNRLawFirm.

36. PrimeConsult.

37. StandardCharteredBank.

38. TaxConsultingPB&Co.

39. DoniBudionoTaxConsultantFirm,Surabaya.

40. LemdiklatKeuangan.

41. HouseofRepresentativeRepublicofIndonesia:“Drafting statute of VAT”.

42. KOMPASDailyNewspaper:“Taxation of Educational Institutions in Indonesia”.

43. MinistryofFinance:“How to Structure the Tax Court in Indonesia’s Court System?”.

44. IndonesiaCentralBank.

45. MinistryofFinance:“Critical Analysis on Tax Budget 2010”.

46. FiscalPolicyAgency(BKF),MinistryofFinance:“Comparison of Income Tax System”.

47. DirectoratGeneralofTaxes(DGT):“Penalize the Tax Decision”.

48. TVOne:KabarPagi.

49. TVOne:KabarPasar.

50. TVOne:KabarPetang.

51. TVOne:KabarMalam.

52. TVOne:JakartaLawyer’sClub.

Page 8 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

53. MetroTV:“Democrazy: Tax Crime”.

54. MetroTV:“The Benefit of Tax”.

55. MetroTV:“Economic Challenges: Duty on Imported Film”.

56. MetroTV:“Special Dialogue: Indonesian Tax Census”.

57. MetroTV:“Managing Nation: Directorate General of Taxes and Its Problems”.

58. MetroTV: “Economic Challenges: Tax Revenue Target”.

59. SCTV:“Barometer: Gayus Tax Case”.

60. SCTV:“Barometer: Tax Crime”.

61. SCTV:Liputan6.

62. RCTI:SeputarIndonesia.

63. ANTV:“Tax Investigation”.

64. ANTV:“The Benefit of Tax”.

65. MNCBusinessTV:“Tax Ratio”.

66. MNCBusinessTV:“Allocation of Tax”.

67. TempoTV:“Tax Crime”.

68. TempoTV:“Tax Money”.

69. KompasTV:“DW Tax Case”.

70. JakTV:“Tax Case of Gayus Tambunan”.

71. TVRI:“Tax Census”.

72. TVRI:“Where Does Tax Money Go?”.

73. BeritaSatuTV:“Taxation of Small Enterprises”.

74. BeritaSatuTV:“Revenue and Tax Ratio”.

75. BeritaSatuTV:“The Problem of DGT Body”.

76. BeritaSatuTV:“Does DGT has elements of Modern Tax Administration System?”

77. Trans7TV:“Taxation of Small Restaurant”.

78. BloombergTV:“The Extent of DGT Autonomy”.

79. Radio103,8FM:“The Inquiry Right of Representative House on Tax Crime”.

80. RadioPassFM: “Customs Valuation of Movies Imported into Indonesia”.

Page 9 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

81. RadioBBCIndonesia.

82. RadioSindo.

83. TaxCentreFISIPUI.

84. FEUI-MediaTalkShow:“Gayus Tax Case”.

85. CorruptionEradicationCommission(KPK):“Tax Due and Tax Collection,”September2012.

86. TheSecretariatandtheRegistraroftheTaxCourt:“International Taxation,”1and7November2012.

87. DirectorateTaxAuditandCollectionofDGT:“Taxation on Derivative Transaction,”6December2012.

88. DirectorateTaxAuditandCollectionofDGT: “Beneficial Owner,”27December2012.

89. SpecificRegionalTaxOffice: “Tax Avoidance Schemes by Multinational Companies,”1July2013.

90. HarmonizationTeamofDirectorateGeneralofTaxes:“Design of Tax Revenue Body,”3October2013.

91. MinistryofReseachandTechnology:“How Effective are Fiscal Incentives for R&D?,”11October2013.

92. FiscalPolicyAgency(BKF),MinistryofFinance:“Tax Incentive for R&D in Indonesia,”October2013.

93. DGTRegionalTaxOfficeofWestJavaII,thespeakerofTaxOfficerandTaxpayerGathering,November2013.

94. MinistryofReseachandTechnology:“Comparison of R&D Tax Incentives in Selected Countries,”October2013.

95. PrakarsaInstitute,“Equitable Tax Advocacy for Civil Society,”23January2014.

96. FacultyofSocialandPoliticalScience,UniversityofIndonesia,“Tax Outlook 2014,”14February2014.

97. TheIndonesianInstituteofAccountants(IAI), “IFRS and Transfer Pricing,”13March2014.

98. OpenIndonesiaForum:“Bank Secrecy vs Tax Ratio,”18March2014.

99. RegionalTaxOfficeofWestJakarta,TaxpayerGathering,16April2014.

100.DirectorateGeneralofTaxes,“The Role of Tax for Budgeting,”18June2014.

101.FiscalPolicyAgency(BKF),MinistryofFinance,“Tax Expenditure,”19June2014.

102.TaxSeminarandTraining(TST)FEUI,“The Overview of BEPs Action Plan and Related Regulations,”24June2014.

103.CorruptionEradicationCommission(KPK), “Tax Court Institution viewed from the Aspect of Securing Tax Revenue,”6Oktober2014.

104.DirectorateofTaxationRegulationII, “Legal Perspective regarding Authority to Adjudicate the Tax Disputes,”16October2014.

105.BrawijayaUniversity, “Critical Analysis on Jokowi’s Tax Platforms,”8November2014.

106.SmallTaxpayerOffice(STO)Singosari, “Tax: from and for the People of Indonesia,”13November2014.

107.KridaWacanaChritianUniversity(UKRIDA), “Tax Implication on ASEAN Economic Community 2015”,20November2014.

108.IndonesianFiscalandTaxAdministrationAssociation(IFTAA),“Development of Tax Network,”25November2014.

109.TheIndonesianInstituteofAccountant(IAI),“How to Achieve Tax Target 2015,”27November2014.

110.BeritaSatuTV:“The Selection of the Director General of Taxes: Is it Effective,”2December2014.

111.BeritaSatuTV: “The Performance of Directorate General of Taxes,”7December2014.

112.ForumPajakBerkeadilan(TaxJusticeForum),“Evaluate the Profile of the Candidates of Director General of Taxes,”10December2014.

113.RakyatMerdekaOnline(RMOL),“Who is the Credible to Become the Director General of Taxes?”16December2014.

114.TheIndonesianInstituteofAccountant(IAI), “Tax Amnesty,”17December2014.

115.JournalistForumonMacroeconomics(FORKEM),“What Challenging will be faced by the Candidates of Director General of Taxes?”23December2014.

116.BeritaSatuTV:“Debates on the Disclosure of Bank Deposit Account for Tax Purposes,”18February2015.

117.TheIndonesianInstituteofAccountant(IAI),“Neccesity of Tax Amnesty in the National Reconciliation,”10March2015.

Page 10 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

118.TheIndonesianProfessionalFootballers’Association,“Taxation for Football Club and Players,”20March2015.

119.PublicHearing(RapatDengarPendapatUmum),theHouseofRepresentativesoftheRepublicIndonesia(DPRRI),“Pursuing Potential Tax Revenue,” 09April2015.

120.TheIndonesianInstituteofAccountant(IAI),“Introducing and Understanding Reinventing Policy ”5May2015.

121.BrawijayaUniversity(UNIBRAW),“Transfer Pricing Policy in Indonesia,” 21May2015.

122.BeritaSatuTV:“Realization of Tax Revenue 2015,”1June2015.

123.BravaRadio:“Tax Amnesty,”3June2015.

124.FacultyofEconomicsandBusiness,GadjahMadaUniversity,“Tax Amnesty,”9June2015.

125.FacultyofEconomicsandBusiness,UniversityofIndonesia,“Tax Amnesty,”26June2015.

126.RegionalLargeTaxOffice(LTO),“Tax Aspect of Hedging Transaction,” 30June2015.

127.InstituteforDevelopmentofEconomicsandFinance(INDEF),“Strategy to Optimize the Tax Revenue,”6July2015.

128.BankofIndonesia,“Impact of the Draft of Stamp Duty Law on Central Bank Activities,”28July2015.

129.GeneralSecretariatoftheHouseofRepresentativesofRepublicofIndonesia,“Effect of Tax Holiday on Investment and State Revenue,”19August2015.

130.IndonesiaFinancialServicesAuthority(OJK),“Disclosure of Foreign Account Information Related to Taxation,”31August2015.

131.GadjahMadaUniversity,“Strategy to Optimize the Tax Revenue,”3October2015.

132.ParahyanganUniversity,“Readiness of Financial Institutions and Business to Encounter Automatic Exchange of Information for Tax Purposes,” 21October2015.

133.TheIndonesianInstituteofAccountant(IAI), “Debt to Equity Ratio,”22October2015.

134.MediumTaxOffice(MTO)EastJakarta,“Taxpayers Gathering,”4November2015.

135.TarumanagaraUniversity,“Tax Guidance for Taxpayers in Indonesia through Tax Intensification and Extensification,” 18November2015.

136.PASFM,“Tax Amnesty: What’s an Objective and How it Should be?,” 18November2015.

137.SouthJakartaIIRegionalOfficeDirectorateGeneralofTaxation,“PMK No 191/PMK.010/2015 and 197/PMK.03/2015 Socialization,” 23November2015.

138.TheIndonesianInstituteofAccountant(IAI),“Revaluation of Assets: Tax Implications, Accounting and Performance Management,” 24November2015.

139.HouseofRegionalRepresentativesofRepublicofIndonesia,“Identifying Tax Collection Procedures,” 25November2015.

140.InstituteforDevelopmentofEconomicsandFinance(INDEF),“State Revenue Optimalization Strategy,”3December2015.

141.IndonesianYoungEntrepreneursAssociation,“Tax Amnesty and Tax Justice,”15December2015.

142.SMART,PendidikandanPelatihan,“Proceedings in the Tax Court,”23January2016.

143.TheIndonesianInstituteofAccountant(IAI),PelantikanWilayahSumateraUtara,“Revaluasion of Assets,”30January2016.

144.SMART,FocusGroupDiscussion,“Tax Outlook 2016,”4February2016.

145.FiscalPolicyAgency(BKF),MinistryofFinance,“Revision of Income Tax Policy for the Tax Base Expansion,”11February2016.

146.TaxOversightCommitteeofIndonesia,MinistryofFinance,“Welcoming Taxation Era with Fraught Rule of Law and Justice for Indonesian,”23February2016.

147.DirectorateGeneralofTaxes(DGT),“Synergies with Media to Increase Tax Awareness,” 25February2016.

148.SocialScienceandManagementInstituteSTIAMI,“National Tax Rate in the ASEAN Business Competition,”27February2016.

149.TheIndonesianInstituteofAccountant(IAI),“ProspectsofIndonesia’sEconomyandTaxationsRegulationsin2016”10March2016.

150.BeritaSatuTV“Chasing the High Wealth Individual’s (HWI) Tax,” 10March2016.

Page 11 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

151.PTEdelmanIndonesia,FocusGroupDiscussion,“The use of media and Information Preferences Related to Taxation,”7April2016.

152.CommonwealthBank,“Tax Amnesty,”26April2016.

153.UOBBank,“Tax Amnesty,”28April2016.

154.TheIndonesianInstituteofAccountant(IAI),“Complete Review of Tax Amnesty in Building Indonesia’s Economy,”3May2016.

155.FiscalPolicyAgency(BKF),MinistryofFinance,“Tax Amnesty Policies,”11May2016.

156.SecretaryGeneral,TheHouseofRepresentativesoftheRepublicofIndonesia,“Optimization of Tax Revenue in 2017,”19May2016.

157.TheIndonesianInstituteofAccountant(IAI)-NorthSumatera,“Taxation Facillities Policies in Education,”21May2016.

158.TVOne“Tax Amnesty Smooth Road,”24May2016.

159.IndonesiaTaxConsultantsAssociation(IKPI),“Indonesia Taxation After the Launching of BEPS,”24May2016.

160.GadjahmadaUniversity,TaxationLecturersForumII“The Role of Taxation Professions in the MEA Era,”27May2016.

161.SpecialRegionalTaxOffice,DirectorateGeneralofTaxes“Over the Top Company Taxation Aspects,”30May2016.

162.VictoriaBank,“Tax Amnesty,”9May2016.

163.NationalEconomicandIndustrialCommittee,“Tax Amnesty,”14June2016.

164.CNNIndonesiaTV,“Advantages and Disadvantages of Tax Amnesty,”17June2016.

165.CNNIndonesiaTV,“Tax Amnesty,”24June2016.

166.BeritaSatuTV,“Tax Amnesty,”1July2016.

167.DirectorateGeneralofTaxes(DGT),“Tax Amnesty Workshop,”14July2016.

168.IndonesiaTaxConsultantsAssociation(IKPI),“International Tax,”21July2016.

169.MetroTV,“Tax Amnesty,”1August2016.

170.UniversityofIndonesia,“Tax Amnesty, What’s Next?”3August2016.

171.IndonesiaYoungEnterpreneurAssociation(HIPMI),“RAKORNAS: Tax Amnesty,”6August2016.

172.UniversityofIndonesia,“Tax Amnesty, the First Step Toward New Regime of Indonesian Taxation,”9August2016.

173.NorthSulawesiRegionalTaxOffice,DirectorateGeneralofTaxes,“Malam Bakudapa & Tax Amnesty,”10August2016.

174.JakartaEditorMediaForum(JEMF),“Tax Amnesty and Stimulate to Economic Growth,”11August2016.

175.AirlanggaUniversity,“Development of International Taxation and Its Impact on Curriculum in Universities,”11August2016.

176.GadjahMadaUniversity,“National Seminar: Tax Amnesty,”1September2016.

177.MetroTV,“Chasing Google’s Tax,” 19September2016.

178.ElshintaRadio, “Tax Amnesty,” 22September2016.

179.BrawijayaUniversity,“Tax Rate in Global Competition,”5October2016.

180.DirectorateGeneralofTaxes(DGT),“Taxing Over-the-Top (OTT) Contents,”13-15October2016.

OTHERS:

• PROVIDE ANALYSIS, OPINION AND COMMENT WITH RESPECT OF TAXATION THAT QUOTED BY A VARIETY OF PRINT AND ELECTRONIC MEDIA, SUCH AS:1. Kompas.

2. BisnisIndonesia.

3. KoranKontan.

4. TabloidKontan.

5. SeputarIndonesia.

6. KoranJakarta.

7. HarianNeraca.

8. RakyatMerdeka.

9. Kompas.

10.BisnisIndonesia.

Page 12 of 12

Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax

CURRICULUM VITAE

• TAX EXPERT:

1. TaxExpertWitnessforRegionalTaxOfficeofWestJavaIIwithregardtofictitiousofVATInvoiceatStateCourtofCibinong,July2011.

2. TaxExpertWitnessinthecaseofVATonthetransferassetthatoriginallypurposenotforsaleatSouthJakartaDistrictCourt,2011.

3. TaxExpertWitnessforDirectorateGeneralofTaxeswithregardtothelawsuitofataxpayeragainstDirectorateGeneralofTaxesatCentralJakartaDistrictCourt,2011.

4. TaxExpertWitnessinthecaseJudicialReviewofLawNumber28of2009concerningLocalTaxandRetributionatConstitutionalCourt,April29th2012.

5. TaxExpertWitnessinthecaseoftaxauditproceduresdisputeatCorruptionCourt,2012.

6. TaxExpertWitnessforRegionalTaxOfficeofCentralJavainrelationtotaxevasionatSurakartaDistrictCourt,2013.

7. TheexternalresourcepersonsforDirectorateGeneralofTaxesinthefieldoftaxharmonization,2012.

8. TheexternalresourcepersonsforFiscalPolicyAgencyofMinistryofFinanceinthefieldofincometax,2013.

9. TaxExpertWitnessinthecaseofVATonthetransferassetthatoriginallypurposenotforsaleatSurabayaDistrictCourt,2016.

11.KoranKontan.

12.TabloidKontan.

13.SeputarIndonesia.

14.KoranJakarta.

15.HarianNeraca.

16.RakyatMerdeka.

17.SinarHarapan.

18.MediaIndonesia.

19.KoranTempo.

20.JawaPos.

21.SuaraPembaruan.

22.SuaraMerdeka

23.InvestorDaily.

24.JakartaPost.

25.Republika.

26.Detikcom.

27.Inilahcom.

28.Okezone.

29.HukumOnline.

30.MajalahGatra.

31.MajalahTrust.

32.MajalahTempo.

33.BBCIndonesia.

34.CNNIndonesia.