Curriculum Vitae

B. BAWONO KRISTIAJI PARTNER

is the Partner of Tax Research & Training Services at DDTC. He is an experienced practitioner in public finance, tax policy, and transfer pricing. He is a regular speaker in topics regarding transfer pricing and tax policy in various seminars, trainings, and group discussions held by DDTC, private institutions, educational institutions, and government agencies. He is a major contributor for DDTC’s book entitled “Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional”, and the chief editor for DDTC Working Papers and the expert contributor for InsideTax magazine. He is a source for print and electronic media ( Post, Republika, Jawa Pos, Kontan, Bisnis , Gatra, Berita Satu, MNC Business, Bloomberg, MetroTV, CNN Indonesia and IDX Channel).

FORMAL EDUCATION:

Bachelor's degree in Economics from University of Indonesia Master's degree in Economic Science from University of Indonesia. Thesis title: Implikasi Shadow Economy dan Efektivitas Pemerintah terhadap Realisasi dan Upaya Mengoptimalkan Pajak Master's degree in International Business Tax and Economics (MSc. IBT) from School of Economics and Management, Tilburg University, the Netherlands, under scholarship from DDTC. Thesis Title: Incentives and Disincentives of Profit Shifting in Developing Countries

INTERNATIONAL COURSES & SEMINARS:

"Master of Advanced Studies in International Tax Law on Transfer Pricing Rules in International Taxation," held by International Tax Center, Leiden University, the Netherlands (2012) "Public Policy Summer Training: Tax Policy, Fiscal Analysis & Revenue Forecasting," held by Andrew Young School of Policy Studies, Georgia State University, USA (2013) "Comparative Tax Policy & Administration," held by Harvard Kennedy School, Harvard University, USA (2018)

PROFESSIONAL CERTIFICATIONS & LICENSES:

Advanced Diploma in International Taxation (ADIT) from Chartered Institute of Taxation, United Kingdom

AWARDS:

Winner of CFE Award Albert J. Rädler Medal 2015, best thesis on European Taxation awarded by the Confédération Fiscale Européenne (CFE) entitled “Incentives and Disincentives of Profit Shifting in Developing Countries” in academic year 2014/2015 at School of Economics and Management, Tilburg University, the Netherlands

SPEAKER AT:

A speaker or guest speaker in various seminars, workshops, inhouse training, discussions, and training in the field of taxation which held, among others, by 1. DDTC 93. Institut STIAMI, “Strategi, Peluang dan Tantangan Indonesia 2. International Tax and Investment Center dalam meningkatkan Tax Ratio pada Tahun 2020 - 2025,” 16 3. Secretariat of Tax Court (Pengadilan Pajak) September 2019 4. Fiscal Policy Agency (BKF), “Focus Group Discussion,” 10 94. CNBC Indonesia, “Power Lunch: Hantu Shortfall Pajak 2019,” 31 December 2012 September 2019 5. Directorate General of Taxes (DJP), “Holding Company: 95. The University of Belgrade Faculty of Law (Serbia), “The Permasalahan dan Penghindaran Pajak di Indonesia,” 27 December International Scientific Conference: Tax Aspects of the Brain 2012 Drain,” 11 October 2019 6. University of Indonesia, “Seminar Pajak Internasional 2013,” 16 96. Kwik Kian Gie School of Business, “Tantangan Sistem Perpajakan February 2013 dalam Era Ekonomi Digital 4.0,” 13 November 2019 7. National Development Planning Agency (BAPPENAS), 97. University of Jember, “Konferensi Nasional Pembangunan Sosial- “Meningkatkan Tax Ratio,” 11 November 2013 Ekonomi: Tantangan Pemajakan di Era 4.0,” 23 November 2019 8. Indonesian Fiscal and Tax Administration Association (IFTAA), 98. BKF, “Diseminasi Kajian Analisis Potensi Penerimaan PPh OP “Penguatan Politik Perpajakan untuk Mendukung Daya Saing Regional sebagai Sumber Optimalisasi Penerimaan Pajak,” 26 Nasional,” 21 November 2013 November 2019 9. PUSDIKLAT Pajak, “Transfer Pricing in Oil & Gas,” 3 December 99. CNBC Indonesia, “Profit: Hujan Insentif Pajak ala Jokowi,” 3 2013 December 2019 10. BKF, “Potensi PPh dan PPN secara Sektoral di Indonesia” 4 100. Directorate of Potential, Compliance and Revenue, “Sharing December 2013 Economy dan Tantangan Perpajakannya,” 6 December 2019 11. Berita Satu TV, 14 January 2014 101. BKF, “Pembahasan Ketentuan Perpajakan Atas Organisasi 12. University of Indonesia, “Outlook Perpajakan 2014,” 14 February Nirlaba,” 10 December 2019 2014 102. Ministry of Finance, “Dialogue Kita: P3B IndonesiaSingapura,” 7 13. Berita Satu TV, “Money Report,” 10 January 2014 February 2020 14. Ministry of Research & Technology, 11 March 2014 103. Berita Satu TV, “Hot Economy: Menunggu Omnibus Law 15. Bloomberg TV, “Zona Bisnis,” 16 April 2014 Perpajakan,” 13 Februay 2020 16. BKF, “Tax Expenditure,” 19 June 2014 104. DJPPR, “Pembahasan Outlook Penerimaan Pajak 2020 dan 17. University of Indonesia, “Comprehending The Execution of Base Tantangan Penerimaan Pajak 2021,” 4 March 2020 Erosion and Profit Shifting (BEPS),” 26 June 2014 105. University of Indonesia, “Globalisasi dan Desentralisasi,” 5 March 18. PRAKARSA, “Forum Pajak Berkeadilan,” 14 January 2015 2020 19. The Indonesian Institute of Accountant (IAI), “Kupas Tuntas 106. IDX Channel, “IDX 1st Session Closing: Insentif Pajak untuk Tekan Masalah Penanaman Modal Asing (PMA) Rugi,” 13 August 2015 Dampak Korona,” 9 March 2020 20. Secretary General, The House of Representatives of the Republic of 107. Airlangga University, “Menyongsong Perubahan Skema Pemajakan Indonesia (DPR RI), “Pengaruh Kebijakan Tax Holiday terhadap atas Dividen,” 12 March 2020 Investasi dan Penerimaan Negara,” 19 August 2015 108. TV, “Layanan Digital Jadi Sumber Pajak Baru,” 3 June 21. BKF, “Tindak Lanjut Penandatanganan MCAA di Indonesia,” 20 2020 August 2015 109. CNBC Indonesia, “Closing Bell: Pajak Digital,” 5 June 2020 22. The House of Regional Representatives of the Republic of 110. Mercu Buana University, “Dampak Pandemi Covid -19 Terhadap Indonesia (DPD RI), “Ketentuan Umum dan Tata Cara Penerimaan Pajak: Tantangan, Peluang, Dan Strategi Masa Akan Perpajakan,” 25 August 2015 Datang,” 17 June 2020 23. DJP, “Pemanfaatan Data Ekonomi Makro untuk Analisa Potensi 111. Bisnis.com, “Live Instagram: Siapkah Pajak Digital Pajak,” 29 September 2015 Diimplementasikan?” 18 June 2020 24. CNN Indonesia TV, “Bijak Berburu Pajak,” 13 October 2015 112. The Employers’ Assosiation of Indonesia (APINDO), “Peran 25. University of Indonesia, “International Tax after BEPS Project,” 14 Kebijakan untuk Mendukung Akselerasi Pengembangan Produk November 2015 Inovasi Oleh Dunia Usaha Dalam Merebut Pasar Di Era New 26. Local Revenue Offices (Dispenda) of West Java, “Rakornas: Normal,” 19 June 2020 Optimalisasi Pajak Daerah,” 16 December 2015 113. IDX Channel, “Lagi, Penerimaan Target Negara Direvisi,” 29 June 27. BKF, “Grand Design Tax Policy Unit,” 28 January 2016 2020 28. SMART Wikan Profesional, “Outlook Perpajakan 2016,” 4 February 114. Lokataru Foundation, “Omnibus Law Pajak: Siapa yang Meraup 2016 Untung?” 1 July 2020 29. Social Science and Management Institute STIAMI, “Tantangan 115. BKF, "Strategi Penerimaan Perpajakan di Masa Pemulihan," 24 July Kemitraan Global dalam Mewujudkan Sustainable Development 2020 Goals,” 6 February 2016 116. IDX Channel, “Mengejar Target Pajak di Semester II,” 27 July 30. Secretariat of Tax Supervisory Committee (Komwas Perpajakan), 2020 “Menyongsong Era Pajak dengan Penuh Kepastian Hukum dan 117. Berita Satu TV, “Mencari Strategi Selamatkan Perpajakan,” 25 Keadilan bagi Rakyat Indonesia,” 23 February 2016 August 2020 31. CNN Indonesia TV, “Skandal Panama Papers,” 5 April 2016 118. Akurat.co, "Rasionalitas Target Cukai 2021," 30 August 2020 32. Publish What You Pay, “Knowledge Forum: Panama Papers,” 15 119. Secretariat of Tax Supervisory Committee (Komwas Perpajakan), April 2016 “Kajian Pajak Penghasilan Orang Pribadi Non Karyawan,” 1 33. Forum on Economic and Fiscal Policy (the Netherlands), “Beyond September 2020 Tax Policy,” 13 May 2016 120. Regional Autonomy Watch (KPPOD), "Deviden dan Pajak/Retribusi 34. University of Indonesia, “International Tax Planning in Indonesia Daerah pada Omnibus Law RUU Fasilitas Perpajakan," 1 in the Era of Transparency,” 13 June 2016 September 2020 35. PARA Syndicate, “Tax Amnesty,” 17 June 2016 121. Universitas Gunadarma, “Prospek Pajak dalam Menopang 36. CNN Indonesia TV, “Uji Nyali Tax Amnesty,” 18 July 2016 Perekonomian,” 4 September 2020 37. Institute for Austrian and International Tax Law and Vienna 122. BKF, “Karakteristik Insentif Pajak yang Efektif,” 10 September University of Economics and Business (Austria), “Rust 2020 Conference,” 30 June 2016 123. Kompas TV, “Kompas Bisnis,” 10 September 2020 38. Foundation for International Taxation (India), “BEPS and Beyond 124. BKF, “Implementasi Kebijakan Perpajakan Sesuai Standard BEPS: A Year Later,” 3 December 2016 OECD,” 15 September 2020 39. BKF, “Analyst and Economist Updates,” 12 January 2017 125. LPPI & Stabilitas Magazine, “Merger and Acquisition in Indonesia: 40. IDX Channel, “Reformasi Perpajakan,” 16 January 2017 Shaping The New Future of Financial Industry,” 16 September 41. Gunadarma University, “Tax Administration Reform,” 19 January 2020 2017 126. Direktorat Peraturan Perpajakan II, DJP, “Pemajakan PPh OP: Kini 42. Indonesian Center for Law and Policy Studies (PSHK), “Insentif dan Nanti,” 07 October 2020 Pajak untuk Kegiatan Filantropi,” 24 January 2017 127. BAPPENAS, “Dampak RUU Cipta Kerja terhadap Penerimaan 43. IDX Channel, “Pajak Progresif untuk Lahan Tidak Produktif,” 25 Pajak,” 12 October 2020 January 2017 128. BeritaSatu TV, “Hot Economy: Untung Rugi Klaster Perpajakan," 44. DPD RI, “RUU PPh sebagai RUU Inisiatif,” 23 February 2017 13 October 2020 45. Atma Jaya Catholic University, “Big Data untuk Reformasi Pajak 129. Universitas Ibn Khaldun Bogor, "Insentif Pajak dan Fasilitas Pajak Indonesia,” 11 March 2017 Bagi UMKM di Era New Normal," 17 October 2020 46. Directorate General of Budget Financing and Risk Management 130. Studi profesionalisme Akuntan (SPA) FEB UI, "The Future of (DJPPR), “Identifikasi dan Mitigasi Risiko Penerimaan Negara dari Taxation Policy in Pandemic Recovery Era," 21 October 2020 Pajak,” 24 March 2017 131. Sebelas Maret University (UNS), "Implementasi Kebijakan PPN 47. Berita Satu TV, “Repatriasi Aset,” 27 March 2017 Produk Digital dalam Upaya Optimalisasi Pajak di Indonesia," 24 48. BKF, “Multilateral Instrument on Tax Treaty,” 5 April 2017 October 2020 49. BKF, “Tax Expenditure,” May 3 2017 132. Institute Of Indonesia Chartered Accountants (IAI), 50. University of Indonesia, “Public Lecture: Transfer Pricing,” 17 May "Perkembangan Terkini Pemajakan Internasional atas Ekonomi 2017. Digital," 30 October 2020 51. BKF, “Withholding Tax ASEAN,” 19 May 2017 133. University of Mataram, "Peran Pajak Dalam Mengatasi Resesi Dan 52. IDX Channel, “Pajak Jadi Lembaga Superbody?” 29 May 2017 Pemulihan Ekonomi Di Tengah Pandemi Covid – 19," 07 November 53. Metro TV, “Berakhirnya Era Kerahasiaan Bank,” 10 June 2017 2020 54. BKF, “BEPS and Automatic Exchange of Information (AEoI),” 15 134. Katadata.co.id, "Peluang Mendorong Investasi Saat Pandemi," 09 June 2017 November 2020 55. Berita Satu TV, “IMF: Target Pajak Ambisius,” 14 July 2017 135. Tarumanagara University, "Strategies to Cover Tax Reductions 56. Indonesia Fiscal Club (IFC), “Public Discussion & Book Review of During COVID-19 Pandemic by Maximizing Tax Revenue and P3B: Panduan, Interpretasi, dan Aplikasi,” 27 July 2017 Minimizing Tax Loss," 25 November 2020 57. Berita Satu TV, “Hot Economy,” 12 August 2017 136. Sultan Ageng Tirtayasa University, "Increasing The Ability of an 58. Metro TV, “Economic Challenges,”14 August 2017 Accountant in Taxation to Face New Normal Era," 29 November 59. MNC TV, “Ekonomi Makro dan Pajak,” 30 August 2017 2020 60. Public Hearing (RDPU), DPR RI, “Skema Tarif PPh di Indonesia,” 137. BKF, "Diseminasi Hasil Kajian Potensi Penerimaan Pajak Sektor 19 October 2017 Konstruksi di Indonesia," 3 December 2020 61. Online Pajak, “Potensi Penerimaan Pajak Melalui Kontribusi Inovasi 138. University of Pembangunan Nasional Veteran Jakarta, "Corporate Teknologi,” 25 January 2018 Tax Planning Strategies Facing New Era," 4 December 2020 62. BKF, “Recent Development of Global Tax,” 21 February 2018 139. BKF, "Nyibir Fiskal: Strategi Penerimaan Perpajakan 2021," 4 63. BKF, “Global Tax Identification Number,” 26 February 2018 December 2020 64. DJPPR, “Tax Revenue Outlook 2018,” 15 March 2018 140. Parahyangan Catholic University (UNPAR), "Keefektifan Insentif 65. University of New South Wales Business School (Sydney), “13th Pajak Dalam Membantu Pergerakan Perekonomian Selama Pandemi International Conference on Tax Administration,” 5 April 2018 COVID-19," 4 December 2020 66. BKF, “Value Added Tax (VAT) on Services Export,” 9 April 2018 141. Cabinet Secretariat of the Republic of Indonesia, "Tinjauan 67. DJP-World Bank, “Thin Cap Rules, Foreign Tax Credit and pelaksanaan Kebijakan Pemulihan Ekonomi Nasional pada Kluster Mandatory Disclosure Rules (MDR),” 18 April 2018 Insentif Usaha," 10 December 2020 68. Petra University, “Embracing Changes within AEoI,” 11 May 2018 142. KNEKS, "Pengaturan Insentif Pajak pada Perbankan Syari'ah," 10 69. Regional Autonomy Watch (KPPOD), “Local Tax and Business December 2020 Perceptions,” 24 May 2018 143. Polytechnic University of (UBAYA), "International 70. BKF, “Tax on Retained Earnings,” 5 June 2018 Webinar: Digital Transaction in Taxation," 12 January 2021 71. BKF, “Inheritance and Gift Taxes,” 29 June 2018 144. IDX Channel, "Market Review: Selamatkan Uang Negara dari TPPU 72. University of Indonesia, “Facing Taxation Issues of Digital dan Pidana Pajak," 20 January 2021 Economy,” 8 June 2018 145. Berita Satu TV, "Lunch Talk,"31 January 2021 73. Social Science and Management Institute STIAMI, “Taxing SME’s 146. iNews TV, "iNews Sore: Pajak Pulsa dan Voucher," 31 January 2021 with PP23/2018,” 9 August 2018 147. Regional office of the Directorate General of Taxes, Central Jakarta, 74. IDX Channel, “Tren Shortfall Pajak Indonesia,” 31 August 2018 "Sinergi Bangun Negeri dengan Sadar Pajak," 25 February 2021 75. IAI-Bureau Van Dijk, “International Tax Conference: The 148. Kompas TV, "Potensi Pajak Pinjol," 25 February 2021 Implementation of BEPS Action to Improve Tax Compliance and 149. The Center for Financial Professional Development, Secretariat Transparency in Indonesia,” 27 September 2018 General, "Konsultan pajak oleh Pusat Pembinaan Profesi 76. CNBC Indonesia, “Squawk Box: Menakar Khasiat Libur Pajak,” 21 Keuangan," 26 February 2021 November 2018 150. Berita Satu TV, "Dugaan Suap di Ditjen Pajak," 03 March 2021 77. IDX Channel, “Shortfall Pajak 2018,” 12 December 2018 151. CNBC Indonesia, "Perlukah Tax Amnesty Jilid II?," 03 March 2021 78. University of Indonesia, “Outlook Penerimaan Pajak Indonesia 152. The Directorate General of Financing and Risk Management Tahun Anggaran 2019: Strategi dan Tantangannya,” 28 January (DJPPR), "Risiko Penerimaan Perpajakan di tahun 2022 ," 16 2019 March 2021 79. BAPPENAS, “Penggalian Potensi Penerimaan Pajak,” 20 February 153. APEKSI, APKASI, ADEKSI, ADKASI, KPPOD , "Harmonisasi dan 2019 Sinkronisasi Kebijakan Daerah: Tindak Lanjut Bagi Implementasi 80. University of Indonesia, “Perkembangan Pajak Global dan Transfer UU Cipta Kerja," 05 April 2021 Pricing,” 12 March 2019 154. Presidential Special Staff Arif Budimanta, "Kebijakan Kenaikan 81. Pamulang University, “Implikasi Era Keterbukaan Informasi Tarif PPN Indonesia Di Masa Pandemi," 28 May 2021 Keuangan Terhadap Perpajakan di Indonesia,” 23 March 2019 155. Padjadjaran University, "SIDE BY SIDE With Taxlife," 29 May 2021 82. Brawijaya University, “Mendorong Daya Saing Indonesia melalui 156. Manado State Polytechnic and Dunia Usaha, Dunia Kerja Sistem Pajak,” 11 April 2019 (DUDIKA), "Focus Group Discussion," 2 June 2021 83. Multimedia Nusantara University, “Aspek Perpajakan bagi Industri 157. CNBC Indonesia, "Utak Atik Strategi Pungutan Pajak," 04 June Digital di Indonesia,” 12 April 2019 2021 84. Kwik Kian Gie School of Business, “Dampak Digitalisasi terhadap 158. The ASEAN+3 Macroeconomic Research Office (AMRO), "AMRO Sektor Pajak,” 9 June 2019 Discussion on Indonesia’s Tax Policy and Administration Reforms," 85. Berita Satu TV, “Hot Economy: Menakar Penurunan PPH Badan,” 15 June 2021 24 June 2019 159. Secretary of Taxation Supervisory Committee, "Focus Group 86. IDX Channel, “Insentif Pajak vs Target Penerimaan Pajak,”15 July Discussion," 22 June 2021 2019 160. Ministry of National Development Planning of the Republic of 87. Coordinating Ministry for Economic Affairs, “Arah Kebijakan Indonesia, "Peningkatan Tarif PPN dan penambahan lapisan PKP Insentif Fiskal (BEPS Era),” 2 August 2019 PPh," 23 June 2021 88. BKF, “Pembahasan Kebijakan Cukai Hasil Tembakau,” 7 August 161. Wilmar Bisnis Indonesia Polytechnic, "Manajemen Pajak Bagi 2019 Wajib Pajak Badan Pasca-UU Cipta Kerja," 25 June 2021 89. BAPPENAS, “Ekstensifikasi Cukai dan Potensi Penerimaan Pajak di 162. The Regional Autonomy Implementation Monitoring Committee Indonesia,” 8 August 2019 (KPPOD), "Perkuat Tata Kelola Ekonomi, Daerah Berdaya Saing," 90. Center of Reform on Economics (CORE) Indonesia, “Memacu 30 June 2021 Sektor Unggulan 2020-2024,” 8 August 2019 163. University of islam , "Reformasi PPN: Ditinjau dari Aspek 91. The Indonesian Institute of Accountant (IAI), “Aspek Perpajakan Keadilan," 8 July 2021 atas Transaksi Ekonomi Digital,” 29 August 2019 164. Indonesian Student Association in the UK (PPIUK), "Transforming 92. CNBC Indonesia, “Squawk Box: Jurus Pangkas Pajak ala Jokowi-Sri Indonesia Tax System to Address Digital Economy Challenges," 10 Mulyani,” 10 September 2019 July 2021 165. State Finance Polytechnic of STAN, " National Tax Summit," 17 July 2021 166. Directorate of International Taxation, "Focus Group Discussion," 23 July2021 167. Directorate of Business Process Transformation, "Focus Group Discussion," 04 August 2021 168. Airlangga University, "Income Tax in Omnibus Law: Strategi Menuju Investasi dan Industri Berkualitas," 21 August 2021 169. University Of National (UNAS), "Reformasi Pajak di Tengah Pandemi: Tren Global dan Agenda Indonesia," 25 August 2021 170. Syarif Hidayatullah State Islamic University, "Kupas Tuntas PPN Sembako," 28 August 2021 171. Surabaya State University (UNESA), "The Urgency of Tax System Reformation to Face the Globalization and Digitalization Challenges," 29 August 2021 172. Tax Lover Community (TLC) and State University of Malang (UM), "Reformasi Pajak Pasca Pandemi Sebagai Upaya Mendukung Pemulihan Ekonomi Nasional," 31 August 2021 173. Bank Indonesia, "Focus Group Discussion," 03 September 2021 174. CNBC Indonesia, "Menimbang Iklim Regulasi Pajak Di Masa Pandemi," 04 September 2021

PUBLICATION:

BOOKS

1. Darussalam, Danny Septriadi and B. Bawono Kristiaji, Transfer 3. Darussalam, Danny Septriadi, B. Bawono Kristiaji and Denny Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Vissaro, Era Baru Hubungan Otoritas Pajak Dengan Wajib Pajak Internasional (DDTC, 2013) (DDTC, 2019) 2. Darussalam, Danny Septriadi, B. Bawono Kristiaji and Khisi Armaya Dhora, Seri Kontribusi DDTC: Gagasan dan Pemikiran Sektor Perpajakan 2018/2019 (DDTC, 2019)

TEXT IN COLLECTED WORKS

1. B. Bawono Kristiaji and Khisi Armaya Dhora, “Perjanjian 3. B. Bawono Kristiaji and Denny Vissaro, “Chapter 17: Indonesia,” in Penghindaran Pajak Berganda atas Penghasilan Pensiun,” in Implementing Key BEPS Actions: Where Do We Stand? ed. Michael Perjanjian Penghindaran Pajak Berganda: Panduan, Interpretasi, Lang, et al (IBFD, 2019) dan Aplikasi, ed. Darussalam and Danny Septriadi (DDTC, July 2017) 2. Darussalam and B. Bawono Kristiaji, “Penghindaran Pajak, Proyek Anti-BEPS, dan Upaya Merestorasi Sistem Pajak Internasional,” in Perjanjian Penghindaran Pajak Berganda: Panduan, Interpretasi, dan Aplikasi, ed. Darussalam and Danny Septriadi (DDTC, July 2017)

ARTICLES

1. B. Bawono Kristiaji, “Asymmetric Information and Its Impact on 32. B. Bawono Kristiaji and Denny Vissaro, “Measuring BEPS and Its Tax Compliance Cost in Indonesia: A Conceptual Approach,” DDTC Countermeasures in Indonesia: A Preliminary Research Guide,” Working Paper: Tax Law Design and Policy Series, No WP-0113 DDTC Working Paper: Tax Law Design and Policy Series, No WP- (Januari 2013) 1717 (February 2017) 2. B. Bawono Kristiaji, Toni Febriyanto, and Yanuar F. Abiyunus, 33. B. Bawono Kristiaji, “Mengejar Shadow Economy” Kontan “Memahami Ke(tidak)patuhan Pajak,” InsideTax Magazine, 14th Newspaper, Feb 14th, 2017 edition (March 2013) 34. B. Bawono Kristiaji, “Komitmen Reformasi Pajak,” Kontan 3. B. Bawono Kristiaji, Yusuf W. Ngantung, and Ganda C. Tobing, Newspaper, Mar 8th, 2017 “Does Indonesia Need a Special Tax Treatment for Commodity 35. B. Bawono Kristiaji, “Perlukah Organisasi Pajak Global?,” Export?,” Worldwide Transfer Pricing Reporter Journal, Issue 2 DDTCNews, https://goo.gl/LE9uCa, Jul 10, 2017 (March - April 2013) 36. B. Bawono Kristiaji, “Cermati Kebijakan Pajak AS,” Kontan 4. B. Bawono Kristiaji and Ganda C. Tobing, “Korupsi Pajak: Newspaper, Dec 27th, 2017 Penyebab dan Pencegahan,” InsideTax Magazine, 15th edition 37. B. Bawono Kristiaji and Denny Vissaro, “Tren, Tantangan & (Mei-June 2013) Prediksi Penerimaan Pajak 2018,” InsideTax Magazine, 39th 5. B. Bawono Kristiaji, Darussalam, and Hiyashinta Klise, “Desain edition (December 2017) Kelembagaan Administrasi Perpajakan: Perlukah Ditjen Pajak 38. B. Bawono Kristiaji, “Modal Optimalisasi Pajak,” Kontan Terpisah dari Kementerian Keuangan?” InsideTax Magazine, 16th Newspaper, Jan 5th, 2018 edition (July - August) 2013 39. B. Bawono Kristiaji, “Mengejar PPh Orang Pribadi,” Bisnis 6. B. Bawono Kristiaji and Adri A. L. Poesoro, “The Myths and Indonesia Newspaper, Apr 2nd, 2018 Realities of Tax Performance Under SemiAutonomous Revenue 40. B. Bawono Kristiaji, “Belajar dari Politik Pajak Malaysia,” Gatra Authorities,” DDTC Working Paper: Tax Law Design and Policy Magazine, 30th edition (May 2018) Series, No WP-0213 (August 2013) 41. B. Bawono Kristiaji, “Pajak: Solusi Ketimpangan Ekonomi,” Gatra 7. B. Bawono Kristiaji and Deborah, “Menyoal Praktik Konsultan Pajak Magazine, 45th edition (September 2018) di Indonesia,” InsideTax Magazine, 17th edition (September - 42. B. Bawono Kristiaji, “Meredefinisi ‘Pajak’ yang Lebih Ramah,” October 2013) DDTCNews, https://goo.gl/xjzcMy, Oct 11, 2018 8. B. Bawono Kristiaji, Darussalam, and Deborah, “Akses Data 43. B. Bawono Kristiaji, “Tantangan Sektor Pajak di 2019,” Bisnis Perbankan untuk Tujuan Perpajakan: Studi Komparasi,” DDTC Indonesia Newspaper, Oct 29th, 2018 Working Paper: Tax Law Design and Policy Series, No WP-0514 44. Darussalam, B. Bawono Kristiaji and Khisi Armaya Dhora, “Sistem (Februari 2014) Pemajakan: Dari Worldwide ke Territorial, Bagaimana dengan 9. B. Bawono Kristiaji, Dienda Khairani, and Indah Kurnia, “Pesta Indonesia?” DDTC Working Paper: Tax Law Design and Policy Demokrasi Tanpa Kebijakan Pajak,” DDTC Working Paper: Tax Law Series, No WP-1818 (October 2018) Design and Policy Series, No WP0614 (Maret 2014) 45. B. Bawono Kristiaji, “Menimbang Pungutan Pajak Emigrasi,” 10. B. Bawono Kristiaji and Adri A. L. Poesoro, “Studi Empiris: Kontan Newspaper, Nov 16th, 2018 Kelembagaan sebagai Faktor Utama Pencapaian Penerimaan 46. B. Bawono Kristiaji and Denny Vissaro, “Outlook dan Tantangan Pajak,” InsideTax Magazine, 18th edition (April 2014) Sektor Pajak di 2019,” InsideTax Magazine, 40th edition 11. B. Bawono Kristiaji and Adri A. L. Poesoro, “Target Pajak Tahun (December 2018) 2014, Realistiskah?” InsideTax Magazine, 18th edition (April 47. B. Bawono Kristiaji, Darussalam, and Khisi Armaya Dhora, 2014) “Komparasi Objek Cukai secara Global dan Pelajaran bagi 12. B. Bawono Kristiaji, Indah Kurnia and Dienda Khirani, “Pesta Indonesia,” DDTC Working Paper, No WP-1919 (January 2019) Demokrasi Tanpa Kebijakan Pajak,” InsideTax Magazine, 19th 48. B. Bawono Kristiaji, “Dorong Daya Saing via Sistem Pajak,” Pajak edition (Mei 2014) Magazine, Vol LXII (Mei 2019) 13. B. Bawono Kristiaji and Darussalam, “Tax Expenditure atas Pajak 49. Darussalam, B. Bawono Kristiaji and Dea Yustisia, “Prospek Pajak Penghasilan: Rekomendasi bagi Indonesia,” DDTC Working Paper: Warisan di Indonesia,” DDTC Working Paper, No WP-2019 (June Tax Law Design and Policy Series, No WP-0814 (June 2014) 2019) 14. B. Bawono Kristiaji, “Lemahnya Kinerja Penerimaan PPN Kita,” 50. B. Bawono Kristiaji, “Indonesia di Tengah Kompetisi Perebutan InsideTax Magazine, 20th edition (June 2014) Modal,” DDTCNews, http://bit.ly/2GebKuT, Jul 10, 2019 15. B. Bawono Kristiaji, Darussalam and Toni Febriyanto, “Menakar 51. B. Bawono Kristiaji, “Antara Penurunan Tarif dan Kepastian,” Agenda Pasangan Capres di Bidang Pajak,” InsideTax Magazine, Bisnis Indonesia Newspaper, Aug 20th, 2019 21st edition (July 2014) 52. B. Bawono Kristiaji, “Kompetisi Pajak Memperebutkan SDM 16. B. Bawono Kristiaji, “Pembangunan Berkelanjutan dan Pajak Unggul,” Bisnis Indonesia Newspaper, Oct 15th, 2019 Lingkungan,” InsideTax Magazine, 24th edition (October 2014) 53. B. Bawono Kristiaji and Denny Vissaro, “Tantangan dan Outlook 17. B. Bawono Kristiaji, “Multinational Firms’ Losses and Profit Pajak 2020,” InsideTax Magazine, 41st edition (December 2019) Shifting Behavior in Indonesia: Some Comments,” DDTC Working 54. B. Bawono Kristiaji, “Tax and Brain Drain: Justification, Policy Paper: International Taxation Series, No WP-1215 (August 2015) Options and Prospect for Large Developing Economies,” Belgrade 18. B. Bawono Kristiaji, “Momentum untuk Revaluasi Aktiva Tetap,” Law Review: Journal of Legal and Social Sciences, Vol 67 No 4, Bisnis Indonesia Newspaper, Nov 5th, 2015 December, 2019, 17-67 19. B. Bawono Kristiaji and Adri A. L. Poesoro, “Perlukah Merevisi 55. B. Bawono Kristiaji, “Menilik Pedoman Transfer Pricing atas Target Penerimaan Pajak 2016?” InsideTax Magazine, 36th edition Transaksi Keuangan,” DDTCNews, https://bit.ly/2xSe5Kw, Mar 23, (January 2016) 2020 20. B. Bawono Kristiaji, “Kerakusan Industri Kerahasiaan,” Jawa Pos 56. B. Bawono Kristiaji, “Pandemi Covid-19 dan 9 Prediksi Pajak di Newspaper, April 7th, 2016 Masa Mendatang,” DDTCNews, https://news.ddtc.co.id/20415, Apr 21. B. Bawono Kristiaji, “Mengembalikan Tujuan Pengampunan 21, 2020 Pajak,” Jawa Post Newspaper, May 3rd, 2016 57. B. Bawono Kristiaji, “Polemik Pajak Digital,” Bisnis Indonesia 22. B. 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