CV-Darussalam.Pdf

Curriculum Vitae

Darussalam, S.E., Ak., CA., M.Si., LL.M Int. Tax MANAGING PARTNER

FORMAL EDUCATION:

Bachelor's degree in Accounting from Sebelas Maret University Master's degree in Tax Policy and Administration from University of Indonesia Master's degree in European Tax and International Tax Law from Katholieke Universiteit Leuven (Belgium) and Tilburg University (the Netherlands)

JOB TITLES:

Managing Partner of DDTC Chairman of Tax Magazine “InsideTax” Chairman of DDTCNews

TITLES IN TAX PROFESSIONS:

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) Consultative Board of Tax Accountant Compartment, the Indonesian Institute of Accountant (IAI KAPj) Head of Indonesia Association of Universities’ Tax Center (ATPETSI)

ACHIEVEMENT:

Selected as one of the World’s Leading Transfer Selected as Educative Figure of the Tax Awareness Pricing Advisers 2018 in Indonesia by TP Week, Inclusion Program 2019 by Indonesian Tax Authority International Tax Review, United Kingdom (DGT) INTERNATIONAL COURSES & SEMINARS:

"European Tax Seminar," held by Katholieke Universiteit Leuven, Belgium (2006) "Tax Consolidation," held by Tilburg University, the Netherlands (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 (2011) "European Tax Law Seminar," held by Tax Academy of Singapore & the Institute for Austrian and International Tax Law, Vienna University of Economics and Business Administration, in Singapore (2011) "Summer School of Value Added Tax Programme," held by Universidade Católica Portuguesa, in Lisbon, Portugal (2012) "International Tax Conference," held by Foundation for International Taxation, in Mumbai, India (2015)

SPEAKER AT:

A speaker or guest speaker in various seminars, workshops, in-house training, discussions, and training in the field of taxation which held, among others, by:

1. DDTC 181. Trisakti University, “BEPS Action Plan in order to Fight Aggressive Tax 2. Faculty of Economics, University of Indonesia Planning and Protect Indonesia’s Tax Bases,” 26 October 2016 3. Faculty of Social and Political Science, University of Indonesia 182. Mercu Buana University, “The Impacts of Tax Amnesty on Financial 4. Demographic Institute of Faculty of Economics, University of Indonesia Reporting in Accordance with PSAK70,” 28 October 2016 5. Tarumanagara University, Jakarta 183. The Constitutional Court of the Republic Indonesia, “Expert Witness: Tax 6. Parahyangan University, Bandung Amnesty Law Judicial Review,” 31 October 2016 7. Sebelas Maret University Solo 184. The Indonesian Institute of Accountant (IAI), “FGD: Taxation Policy,” 11 8. Trisakti University, Jakarta November 2016 9. Brawijaya University, Malang 185. Brawijaya University, “Tax Curriculum Reconstruction in Indonesia,” 15 10. 17 Agustus University, Surabaya November 2016 11. Bina Nusantara (BINUS) University, Jakarta 186. Directorate of Taxation Regulation I, “Enhance Indonesia Competitive 12. Ortax (Indonesia Tax Media Community) Advantages on Services Export Removing the Barriers from VAT on 13. Indonesia Tax Court: “Tax Treaty” Services Export,” 22 November 2016 14. Fiscal Policy Agency (BKF), Ministry of Finance, “Tax Treaty, Transfer 187. Faculty of Economics and Business (FEB) University of Indonesia, Pricing, and ASEAN Multilateral Tax Treaty” “International Tax and Its Current Development,” 24 November 2016 15. Directorate of Objections and Appeals, Directorate General of Taxes (DGT) 188. Metro TV, “100 Indonesian Economists Symposium: Testing the Toughness 16. Regional Large Tax Office (LTO) of DGT of Indonesian Economy,” 6 December 2016 17. Directorate of Intelligent and Tax Investigations of DGT 189. Directorate General of Taxes (DGT), “Book Review: Tax Politics 18. Regional Office of DGT, West Java II Introduction,” 7 December 2016 19. Medium Taxpayer Office (MTO) State Enterprises 190. The Indonesian Institute of Accountant (IAI), “International Taxes in the 20. Medium Taxpayer Office (MTO) Listed Company Global Competition,” 9 December 2016 21. Medium Taxpayer Office (MTO) Central Jakarta 191. The Indonesian Institute of Accountant (IAI), “Minister of Finance 22. Medium Taxpayer Office (MTO) South Jakarta Regulation No. 213/PMK.03/2016 thorough Review TP Documentation in 23. Small Taxpayer Office (STO) Foreign Investment I Indonesia,” 1 February 2017 24. Small Taxpayer Office (STO) Tebet 192. Parahyangan Catholic University, “Trends and Professions in Tax 25. Medium Taxpayer Office (MTO) Bekasi Development,” 9 February 2017 26. Regional Tax Office of DGT, East Java II 193. Indonesia Tax Consultants Association (IKPI), “Minister of Finance 27. Indonesian Institute of Accountants (IAI) Headquarter Regulation No. 213/PMK.03/2016 thorough Review TP Documentation in 28. Indonesian Institute of Accountants (IAI) Jakarta Regional Indonesia,” 28 February 2017 29. PT Bank Mandiri 194. Diponegoro University, “Tax Reforms in the Changes of Domestic and 30. PT Garuda Indonesia (Persero) International Taxation Landscape,” 01 March 2017 31. PT Perusahaan Gas Negara (Persero) 195. PT Pamapersada Nusantara (PAMA), “The Direction of Tax Policy,” 14 32. PT Indosat March 2017 33. Toyota Astra Motor 196. Directorate General of Taxes (DGT), “The Last Day of Tax Amnesty 34. Toyota Motor Manufacturing Indonesia Program,” 31 March 2017 35. ABNR Law Firm 197. Fiscal Policy Agency (BKF), “Knowledge Sharing on Tax Amnesty,” 5 36. Prime Consult April 2017 37. Standard Chartered Bank 198. Sebelas Maret University, “Tax Information Exchange Era: There is No 38. PB&Co Tax Consulting More Hiding Place,” 20 April 2017 39. Doni Budiono Tax Consultant Firm, Surabaya 199. Supervisory Committee of Taxation (Komwas Perpajakan), “The 40. Lemdiklat Keuangan Optimization of Tax Dispute Resolution as an Effort to Build Public’s 41. House of Representative Republic of Indonesia: “Drafting statute of VAT” Trust,” 26 April 2017 42. KOMPAS Daily Newspaper: “Taxation of Educational Institutions in 200. The House of Regional Representatives of the Republic of Indonesia (DPD Indonesia” RI), “The Formulation of Income Tax Law Draft Materials as the Republic 43. Ministry of Finance: “How to Structure the Tax Court in Indonesia’s Court of Indonesia’s Regional Representatives Council Initiative Law Draft,” 8 System?” June 2017 44. Indonesia Central Bank 201. Indonesia Tax Consultants Association (IKPI), “Toward the Era of Taxation 45. Ministry of Finance: “Critical Analysis on Tax Budget 2010” Data and Information Disclosure for Achieving Voluntary Compliance,” 11 46. Fiscal Policy Agency (BKF), Ministry of Finance: “Comparison of Income July 2017 Tax System” 202. The Indonesian Institute of Accountant (IAI), “Financial Information 47. Directorat General of Taxes (DGT): “Penalize the Tax Decision” Disclosure for Tax Purposes,” 25 July 2017 48. TV One: Kabar Pagi 203. Indonesia Fiscal Club (IFC), “Public Discussion & Book Review of P3B: 49. TV One: Kabar Pasar Panduan, Interpretasi, dan Aplikasi,” 27 July 2017 50. TV One: Kabar Petang 204. Indonesia Tax Consultants Associaion (IKPI), “Tax Law Updates and 51. TV One: Kabar Malam Discussion,” 25 August 2017 52. TV One: Jakarta Lawyer’s Club 205. Politeknik Keuangan Negara STAN, “IFRS 16: A New Apperance of 53. Metro TV: “Democrazy: Tax Crime” Accounting Policy and Its Impact for Indonesia,” 7 September 2017 54. Metro TV: “The Benefit of Tax” 206. University of Indonesia, “Book Review of P3B: Panduan, Interpretasi, dan 55. Metro TV: “Economic Challenges: Duty on Imported Film” Aplikasi,” 11 September 2017 56. Metro TV: “Special Dialogue: Indonesian Tax Census” 207. Brawijaya University, “Raising Tax Compliance in Modern Tax Regime,” 57. Metro TV: “Managing Nation: Directorate General of Taxes and Its 7 October 2017 Problems” 208. University of Indonesia, “Pasca-Tax Amnesty and Its Correlation with 58. Metro TV: “Economic Challenges: Tax Revenue Target” AEoI,” 27 October 2017 59. SCTV: “Barometer: Gayus Tax Case” 209. Airlangga University, “National Independency with Tax Reform Pasca-Tax 60. SCTV: “Barometer: Tax Crime” Amnesty in Indonesia,” 6 November 2017 61. SCTV: Liputan 6 210. PKN STAN, “Global Tax Landscape Changing and Its Impact on 62. RCTI: Seputar Indonesia Indonesia,” 20 November 2017 63. ANTV: “Tax Investigation” 211. Directorat General of Taxes (DGT), “Media Gathering 2017,” 22 64. ANTV: “The Benefit of Tax” November 2017 65. MNC Business TV: “Tax Ratio” 212. Metro TV, “Metro Bisnis: Menggugah Kesadaran Bayar Pajak,” 24 66. MNC Business TV: “Allocation of Tax” November 2017 67. Tempo TV: “Tax Crime” 213. The Indonesian Institute of Accountant (IAI), “Regular Tax Discussion: 68. Tempo TV: “Tax Money” Digital Economy and Its Taxation Aspects,” 28 November 2017 69. Kompas TV: “DW Tax Case” 214. Indonesia Tax Consultants Association (IKPI), “Embodying Voluntary Tax 70. Jak TV: “Tax Case of Gayus Tambunan” Compliance Through Indonesian Tax Law and Tax Consultant Law,” 30 71. TVRI: “Tax Census” November 2017 72. TVRI: “Where Does Tax Money Go?” 215. The Indonesian Institute of Accountant (IAI), “Government Regulation 73. Berita Satu TV: “Taxation of Small Enterprises” No.36 and Pasca-Tax Amnesty in Indonesia,” 3 December 2017 74. Berita Satu TV: “Revenue and Tax Ratio” 216. Sebelas Maret University, “Curriculum Revitalization in Digital Era,” 7 75. Berita Satu TV: “The Problem of DGT Body” December 2017 76. Berita Satu TV: “Does DGT has elements of Modern Tax Administration 217. Metro TV, “100 Indonesian Economists Symposium: Part 2,” 12 December System?” 2017 77. Trans 7 TV: “Taxation of Small Restaurant” 218. The Indonesian Institute of Accountant (IAI), “Welcoming the Era of 78. Bloomberg TV: “The Extent of DGT Autonomy” Financial Information Disclosure for Tax Purposes in 2018,” 15 December 79. Radio 103,8 FM: “The Inquiry Right of Representative House on Tax 2017 Crime” 219. The Indonesian Institute of Accountant (IAI), “Tax Outlook 2018,” 1 80. Radio Pass FM: “Customs Valuation of Movies Imported into Indonesia” February 2018 81. Radio BBC Indonesia 220. DDTC, “Embracing Challenges in Changing Landscape of Domestic and 82. Radio Sindo International Tax,” 6 February 2018 83. Tax Center FISIP UI 221. The Indonesian Institute of Accountant (IAI), “Law and Taxation Aspects of 84. FEUI-Media Talk Show: “Gayus Tax Case” Nominee and Beneficial Owner,” 15 Februay 2018 85. Corruption Eradication Commission (KPK): “Tax Due and Tax Collection,” 222. Corruption Eradication Commission (KPK): “KPK Roles in Optimizing Tax September 2012 Revenue,” 19 February 2018 86. The Secretariat and the Registrar of the Tax Court: “International 223. Institute for Tax Reform & Public Policy (INSTEP), “Tax Reform and Fair Taxation,” 1 and 7 November 2012 Public Policy,” 14 March 2018 87. Directorate Tax Audit and Collection of DGT: “Taxation on Derivative 224. The Indonesian Institute of Accountant (IAI), “Regular Tax Discussion: Transaction,” 6 December 2012 Filing Tax Return Pasca-Tax Amnesty & Financial Information Disclosure 88. Directorate Tax Audit and Collection of DGT: “Beneficial Owner,” 27 for Tax Purposes,” 15 March 2018 December 2012 225. Bali Regional Tax Office, Directorate General of Taxes, “Online Travel 89. Specific Regional Tax Office: “Tax Avoidance Schemes by Multinational Agent & Nominee,” 11 April 2018 Companies,” 1 July 2013 226. South, West and Southeast Sulawesi Regional Tax Office, Directorate 90. Harmonization Team of Directorate General of Taxes: “Design of Tax General of Taxes, “Mandatory Disclosure Rules,” 18 April 2018 Revenue Body,” 3 October 2013 227. University of Indonesia, “Tax Intercollegiate Forum,” 3 May 2018 91. Ministry of Reseach and Technology: “How Effective are Fiscal Incentives 228. The Indonesian Institute of Accountant (IAI), “Beneficial Ownership and Its for R&D?” 11 October 2013 Impact on Tax Compliance,” 8 May 2018 92. Fiscal Policy Agency (BKF), Ministry of Finance: “Tax Incentive for R&D 229. Hukumonline, “Tax and Its Power of Attorney (Tax Attorney),” 14 May in Indonesia,” October 2013 2018 93. DGT Regional Tax Office of West Java II, “Tax Officer and Taxpayer 230. TST FEB UI, “Recent Trends of Tax Reform and Developments of Global Gathering,” November 2013 Taxation System and Its Impact Towards Indonesia,” 6 June 2018 94. Ministry of Reseach and Technology: “Comparison of R&D Tax Incentives 231. Directorate General of Taxes, “National Tax Day,” 11 July 2018 in Selected Countries,” October 2013 232. Centre for Strategic and International Studies, “Services Export 95. Prakarsa Institute, “Equitable Tax Advocacy for Civil Society,” 23 January Challenges in Indonesia,” 16 July 2018 2014 233. Brawijaya University, “The Prospect of Tax Consultants in the Future,” 8 96. Faculty of Social and Political Science, University of Indonesia, “Tax August 2018 Outlook 2014,” 14 February 2014 234. University of Indonesia, “Public Discussion: Tax Consultants Law Draft,” 97. The Indonesian Institute of Accountants (IAI), “IFRS and Transfer Pricing,” 10 September 2018 13 March 2014 235. Institute for Tax Reform & Public Policy (INSTEP), “Tax Reform and Fair 98. Open Indonesia Forum: “Bank Secrecy vs Tax Ratio,” 18 March 2014 Public Policy,” 13 September 2018 99. Regional Tax Office of West Jakarta, Taxpayer Gathering, 16 April 2014 236. Airlangga University, “Book Review: Konsep dan Studi Komparasi PPN,” 100. Directorate General of Taxes, “The Role of Tax for Budgeting,” 18 June 26 September 2018 2014 237. Indonesian Chamber of Commerce and Industry (KADIN), “Optimizing the 101. Fiscal Policy Agency (BKF), Ministry of Finance, “Tax Expenditure,” 19 Competitive Advantage of Services Export in Indonesia,” 27 September June 2014 2018 102. Tax Seminar and Training (TST) FEUI, “The Overview of BEPs Action 238. University of Muhammadiyah Prof. Dr. HAMKA (UHAMKA), “East Jakarta Plan and Related Regulations,” 24 June 2014 Tax Center Gathering,” 2 October 2018 103. Corruption Eradication Commission (KPK), “Tax Court Institution viewed 239. Perbanas Institute, “MDR: The Perfection of Indonesia Tax Regulation in from the Aspect of Securing Tax Revenue,” 6 Oktober 2014 Preventing Tax Avoidance,” 9 October 2018 104. Directorate of Taxation Regulation II, “Legal Perspective regarding 240. Metro TV: “Economic Challenges: Kado Pajak untuk Selebgram,” 14 Authority to Adjudicate the Tax Disputes,” 16 October 2014 January 2019 105. Brawijaya University, “Critical Analysis on Jokowi’s Tax Platforms,” 8 241. Berita Satu TV, “Hot Economy: Amunisi Baru Bidik Pajak,” 21 February November 2014 2019 106. Small Taxpayer Office (STO) Singosari, “Tax: from and for the People of 242. Berita Satu TV, “Hot Economy: Mungkinkah PPh Badan Turun?” 26 March Indonesia,” 13 November 2014 2019 107. Krida Wacana Christian University (UKRIDA), “Tax Implication on ASEAN 243. Institut STIAMI, “Professional Opportunities and Challenges in the Field Economic Community 2015”, 20 November 2014 of Taxation in the Industrial Age 4.0,” 2 April 2019 108. Indonesian Fiscal and Tax Administration Association (IFTAA), 244. Institute for Tax Reform & Public Policy (INSTEP), “Urgency of Tax “Development of Tax Network,” 25 November 2014 Reform: Tax Compliance Index vs Extortion Tradition,” 4 April 2019 109. The Indonesian Institute of Accountant (IAI), “How to Achieve Tax Target 245. Medium Tax Office (MTO) Bandung, “Taxpayers’ Gathering,” 10 April 2015,” 27 November 2014 2019 110. Berita Satu TV: “The Selection of the Director General of Taxes: Is it 246. STIE YKPN Yogyakarta, “The Changing of Global Tax Landscape and Its Effective,” 2 December 2014 Implication in Indonesia,” 11 April 2019 111. Berita Satu TV: “The Performance of Directorate General of Taxes,” 7 247. Politeknik Keuangan Negara STAN, “Automatic Exchange of Information December 2014 and Its Performance on Taxes,” 25 April 2019 112. Forum Pajak Berkeadilan (Tax Justice Forum), “Evaluate the Profile of 248. Supervisory Committee of Taxation (Komwas Perpajakan), “Tax the Candidates of Director General of Taxes,” 10 December 2014 Awareness Inclusion,” 19 June 2019 113. Rakyat Merdeka Online (RMOL), “Who is the Credible to Become the 249. PAS FM, “Hoping for the Next Tax Amnesty (Part II),” 14 August 2019 Director General of Taxes?” 16 December 2014 250. University of Indonesia, “Book Review of Era Baru Hubungan Otoritas 114. The Indonesian Institute of Accountant (IAI), “Tax Amnesty,” 17 December Pajak Dengan Wajib Pajak,” October 1, 2019 2014 251. SPA FEB UI, “Synergy for Indonesia’s Future Taxation System,” 2 115. Journalist Forum on Macroeconomics (FORKEM), “What Challenging will October 2019 be faced by the Candidates of Director General of Taxes?” 23 December 252. Center Java II Regional Tax Office, Directorate General of Taxes, 2014 “Enhancing Legal Proceedings in Tax Courts for Tax Authorities,” 3 116. Berita Satu TV: “Debates on the Disclosure of Bank Deposit Account for October 2019 Tax Purposes,” 18 February 2015 253. Padang State University, “Recent Developments of Global Tax and Its 117. The Indonesian Institute of Accountant (IAI), “Neccesity of Tax Amnesty in Implication for Indonesia,” 23 October 2019 the National Reconciliation,” 10 March 2015 254. East Java II Regional Tax Office, Directorate General of Taxes, “New Era 118. The Indonesian Professional Footballers’ Association, “Taxation for of Taxes in Compliance Risk Management,” 29 October 2019 Football Club and Players,” 20 March 2015 255. North Sumatera University, “New Paradigm between Tax Authorities and 119. Public Hearing (Rapat Dengar Pendapat Umum), the House of Taxpayers,” 31 October 2019 Representatives of the Republic Indonesia (DPR RI), “Pursuing Potential 256. The Indonesian Institute of Accountant (IAI), “Omnibus Law,” 7 November Tax Revenue,” 09 April 2015 2019 120. The Indonesian Institute of Accountant (IAI), “Introducing and 257. Jambi University, “Digital Economy and New Era of Taxation,” 13 Understanding Reinventing Policy” 5 May 2015 November 2019 121. Brawijaya University (UNIBRAW), “Transfer Pricing Policy in Indonesia,” 258. Pembangunan Nasional Veteran University, “Tax Challenges in the Era 21 May 2015 4.0,” 18 November 2019 122. Berita Satu TV: “Realization of Tax Revenue 2015,” 1 June 2015 259. Berita Satu TV, “Hot Economy: Penerimaan Pajak Masih Lesu,” 19 123. Brava Radio: “Tax Amnesty,” 3 June 2015 November 2019 124. Faculty of Economics and Business, Gadjah Mada University, “Tax 260. Central Jakarta Regional Tax Office, Directorate General of Taxes, Amnesty,” 9 June 2015 “Taxpayers’ Gathering,” 26 November 2019 125. Faculty of Economics and Business, University of Indonesia, “Tax 261. University of Indonesia, “Tax and Sustainable Development Goals,” 27 Amnesty,” 26 June 2015 November 2019 126. Regional Large Tax Office (LTO), “Tax Aspect of Hedging Transaction,” 30 262. West Jakarta Regional Tax Office, “Tax Gathering,” 28 November 2019 June 2015 263. Mataram University, “Tax Incentive and Invesment Opportunities,” 5 127. Institute for Development of Economics and Finance (INDEF), “Strategy December 2019 to Optimize the Tax Revenue,” 6 July 2015 264. Metro TV, “Primetime: Penyelundupan Biang Kerugian Negara,” 7 128. Bank of Indonesia, “Impact of the Draft of Stamp Duty Law on Central December 2019 Bank Activities,” 28 July 2015 265. Metro TV, “Economic Challenges: Berburu Pajak,” 11 December 2019 129. General Secretariat of the House of Representatives of Republic of 266. Gunadarma University, “Taxation Challenges & Outlook in Industry 4.0,” Indonesia, “Effect of Tax Holiday on Investment and State Revenue,” 19 23 January 2020 August 2015 267. The Indonesian Institute of Accountant (IAI), “Economic & Taxation 130. Indonesia Financial Services Authority (OJK), “Disclosure of Foreign Challenges and Outlok 2020,” 12 February 2020 Account Information Related to Taxation,” 31 August 2015 268. Institut STIAMI, “Kebijakan Pajak Masa Covid-19 & Implikasinya ke 131. Gadjah Mada University, “Strategy to Optimize the Tax Revenue,” 3 Depan,” 15 May 2020 October 2015 269. The Indonesian Institute of Accountant (IAI), “Pandemi Covid-19 & 132. Parahyangan University, “Readiness of Financial Institutions and Dampaknya terhadap Perpajakan,” 18 May 2020 Business to Encounter Automatic Exchange of Information for Tax 270. SMART Webinar, “Pengelolaan Kantor Konsultan Pajak Berskala Purposes,” 21 October 2015 Internasional,” 10 June 2020 133. The Indonesian Institute of Accountant (IAI), “Debt to Equity Ratio,” 22 271. The Indonesian Institute of Accountant (IAI), “Kebijakan Insentif Pajak: October 2015 Pendorong Ekonomi di Masa Pandemi Covid-19,” 20 June 2020 134. Medium Tax Office (MTO) East Jakarta, “Taxpayers Gathering,” 4 272. The Audit Board of the Republic of Indonesia (BPK), “Tax Ratio & Tax November 2015 Expenditures,” 3 July 2020 135. Tarumanagara University, “Tax Guidance for Taxpayers in Indonesia 273. Tax Center Gunadarma University, “Babak Baru Pajak Digital di through Tax Intensification and Extensification,” 18 November 2015 Indonesia,” 22 July 2020 136. PAS FM, “Tax Amnesty: What’s an Objective and How it Should be?” 18 274. The Indonesian Institute of Accountant (IAI), “Implementasi Pemungutan November 2015 PPN Berdasarkan PMK-48,” 27 August 2020 137. South Jakarta II Regional Office Directorate General of Taxation, “PMK 275. West Java II Regional Tax Office, Directorate General of Taxes, “Pajak No 191/PMK.010/2015 and 197/ PMK.03/2015 Socialization,” 23 Hadir Lawan dampak Covid-19," 22 September 2020 November 2015 276. Lampung University, "Kewajiban Perpajakan di Perguruan Tinggi," 24 138. The Indonesian Institute of Accountant (IAI), “Revaluation of Assets: Tax September 2020 Implications, Accounting and Performance Management,” 24 November 277. Airlangga University, "Peran Pajak dalam Pemulihan Ekonomi di Era 2015 New Normal," 26 September 2020 139. House of Regional Representatives of Republic of Indonesia, “Identifying 278. Ganesha University of Education "Tantangan Sektor Perpajakan dan Tax Collection Procedures,” 25 November 2015 Pariwisata di Era Kebiasaan Baru," 28 September 2020 140. Institute for Development of Economics and Finance (INDEF), “State 279. Pamulang University "Insentif Pajak untuk WP Terdampak Covid-19," 30 Revenue Optimalization Strategy,” 3 December 2015 September 2020 141. Indonesian Young Entrepreneurs Association, “Tax Amnesty and Tax 280. Lemhannas RI, "Revitalisasi Kebijakan Pengelolaan Kelapa Sawit secara Justice,” 15 December 2015 Berkelanjutan guna Meningkatkan Kesejahteraan Rakyat dalam Rangka 142. SMART, Pendidikan dan Pelatihan, “Proceedings in the Tax Court,” 23 Ketahanan Nasional," 8 October 2020 January 2016 281. University of Indonesia, "Kampus Merdeka dan Kurikulum Baru Menuju 143. The Indonesian Institute of Accountant (IAI), Pelantikan Wilayah Sumatera Profesi Konsultan Pajak," 15 October 2020 Utara, “Revaluasion of Assets,” 30 January 2016 282. Coordinating Ministry for Economic Affairs, "Serap Aspirasi 144. SMART, Focus Group Discussion, “Tax Outlook 2016,” 4 February 2016 Implementasi Undang-undang Cipta Kerja Bidang Perpajakan," 19 145. Fiscal Policy Agency (BKF), Ministry of Finance, “Revision of Income Tax November 2020 Policy for the Tax Base Expansion,” 11 February 2016 283. University of Indonesia, "Fiscal Resilience for Disaster in Indonesia: 146. Tax Oversight Committee of Indonesia, Ministry of Finance, “Welcoming Economic and Mitigation Perspective," 28 November 2020 Taxation Era with Fraught Rule of Law and Justice for Indonesian,” 23 284. STIE YKPN Yogyakarta, "Talk to #1 Professionals: Arah Kebijakan PPh February 2016 dalam Undang-Undang Cipta Kerja," 9 January 2021 147. Directorate General of Taxes (DGT), “Synergies with Media to Increase 285. Perkumpulan Konsultan Praktisi Perpajakan Indonesia (Perkoppi), Tax Awareness,” 25 February 2016 "Kebijakan Pajak 2021 Pasca Omnibus Law Cipta Kerja dalam Menopang 148. Social Science and Management Institute STIAMI, “National Tax Rate in Perekonomian dan Meningkatkan Kepatuhan Wajib Pajak di Indonesia," the ASEAN Business Competition,” 27 February 2016 28 January 2021 149. The Indonesian Institute of Accountant (IAI), “Prospects of Indonesia’s 286. LPEM FEB UI, "KPAJ IAI Goes to Campus: Economic and Taxation Economy and Taxations Regulations in 2016” 10 March 2016 Outlook 2021," 4 February 2021 150. Berita Satu TV “Chasing the High Wealth Individual’s (HWI) Tax,” 10 287. Finance Professions Supervisory Center (Pusat Pembinaan Profesi March 2016 Keuangan/PPPK), "Tax Consultant," 26 February 2021 151. PT Edelman Indonesia, Focus Group Discussion, “The use of media and 288. Indonesia Association of Universities’ Tax Center (ATPETSI), Information Preferences Related to Taxation,” 7 April 2016 "Menempatkan Lulusan Pajak dalam Ranah Profesi Konsultan Pajak," 2 152. Commonwealth Bank, “Tax Amnesty,” 26 April 2016 March 2021 153. UOB Bank, “Tax Amnesty,” 28 April 2016 289. Pembangunan Panca Budi University, "Arah Kebijakan PPh dalam UU 154. The Indonesian Institute of Accountant (IAI), “Complete Review of Tax Cipta Kerja," 13 March 2021 Amnesty in Building Indonesia’s Economy,” 3 May 2016 290. Embassy of the Republic of Indonesia (London), "Hak & Kewajiban 155. Fiscal Policy Agency (BKF), Ministry of Finance, “Tax Amnesty Policies,” Perpajakan Diaspora," 19 March 2021 11 May 2016 291. Tax Center Gunadarma University, “Dukungan Tax Center dalam 156. Secretary General, The House of Representatives of the Republic of Program DJP,” 23 March 2021 Indonesia, “Optimization of Tax Revenue in 2017,” 19 May 2016 292. Public Hearing (Rapat Dengar Pendapat Umum), the House of 157. The Indonesian Institute of Accountant (IAI) - North Sumatera, “Taxation Representatives of the Republic Indonesia (DPR RI), "Optimalisasi Facillities Policies in Education,” 21 May 2016 Penerimaan Perpajakan dan PNBP dalam Rangka Memperkuat Pemulihan 158. TV One “Tax Amnesty Smooth Road,” 24 May 2016 Ekonomi Nasional," March 25 2021 159. Indonesia Tax Consultants Association (IKPI), “Indonesia Taxation After 293. The Indonesian Institute of Accountant (IAI), “Aturan Pelaksana Undang- the Launching of BEPS,” 24 May 2016 Undang Cipta Kerja di Bidang Perpajakan,” 31 March 2021 160. Gadjah mada University, Taxation Lecturers Forum II “The Role of 294. Gadjah Mada University, “Akselerasi Indonesia Maju melalui Penanaman Taxation Professions in the MEA Era,” 27 May 2016 Modal dan Insentif Fiskal - Perpres 10/2021 dan PMK 18/2021,” 1 April 161. Special Regional Tax Office, Directorate General of Taxes “Over the Top 2021 Company Taxation Aspects,” 30 May 2016 295. Finance Professions Supervisory Center (Pusat Pembinaan Profesi 162. Victoria Bank, “Tax Amnesty,” 9 May 2016 Keuangan/PPPK), "Analisis Pemetaan Kondisi Terkini dan Efektivitas 163. National Economic and Industrial Committee, “Tax Amnesty,” 14 June Pengaturan Profesi Konsultan Pajak," 7 April 2021 2016 296. Perkumpulan Praktisi dan Profesi Konsultan Pajak Indonesia (P3KPI), 164. CNN Indonesia TV, “Advantages and Disadvantages of Tax Amnesty,” 17 "Growing and Developing a Research, Technology, and Knowledge-Based June 2016 Tax Institution that Sets the Standards and Beyond–Belajar dari Kisah 165. CNN Indonesia TV, “Tax Amnesty,” 24 June 2016 Sukses Darussalam," 6 May 2021 166. Berita Satu TV, “Tax Amnesty,” 1 July 2016 297. Berita Satu TV, “Hot Economy: Rencana Kenaikan PPN,” 17 May 2021 167. Directorate General of Taxes (DGT), “Tax Amnesty Workshop,” 14 July 298. Atma Jaya Yogyakarta University, "Sinergitas Dunia Usaha & Perguruan 2016 Tinggi: Tantangan Perpajakan UMKM Pasca PP No 23 Tahun 2018," 27 168. Indonesia Tax Consultants Association (IKPI), “International Tax,” 21 July May 2021 2016 299. Berita Satu TV, “Hot Economy: Menjawab Simpang Siur PPN Sembako,” 169. Metro TV, “Tax Amnesty,” 1 August 2016 16 June 2021 170. University of Indonesia, “Tax Amnesty, What’s Next?” 3 August 2016 300. Public Hearing (Rapat Dengar Pendapat Umum), the House of 171. Indonesia Young Enterpreneur Association (HIPMI), “National Representatives of the Republic Indonesia (DPR RI), "Rancangan Undang- Coordination Meeting: Tax Amnesty,” 6 August 2016 Undang Ketentuan Umum Perpajakan," 7 July, 2021 172. University of Indonesia, “Tax Amnesty, the First Step Toward New 301. Rumah Politik Kesejahteraan, "Potensi Peningkatan Penerimaan Pajak," 8 Regime of Indonesian Taxation,” 9 August 2016 July, 2021 173. North Sulawesi Regional Tax Office, Directorate General of Taxes, 302. Directorate General of Taxes, “Mandatory Disclosure Rules,” 23 July 2021 “Malam Bakudapa & Tax Amnesty,” 10 August 2016 303. Indonesia Association of Universities’ Tax Center (ATPETSI), "Peran 174. Jakarta Editor Media Forum (JEMF), “Tax Amnesty and Stimulate to Strategis Tax Center dalam Mewujudkan Masyarakat Sadar Pajak," 31 Economic Growth,” 11 August 2016 July 2021 175. Airlangga University, “Development of International Taxation and Its 304. CNBC Indonesia, “PenguatanReformasi Struktural Fiskal dan Belanja Impact on Curriculum in Universities,” 11 August 2016 Berkualitas di Tengah Pandemi,” 26 August 2021 176. Gadjah Mada University, “National Seminar: Tax Amnesty,” 1 September 305. Metro TV ,"Economic Challenges: Dilema Reformasi Pajak," 14 2016 September 2021 177. Metro TV, “Chasing Google’s Tax,” 19 September 2016 306. STIE MNC, "Meningkatkan Peran Tax Center sebagai Mitra Strategis 178. Elshinta Radio, “Tax Amnesty,” 22 September 2016 Pelaksanaan Program Pemerintah di Bidang Perpajakan di Tengah Covid- 179. Brawijaya University, “Tax Rate in Global Competition,” 5 October 2016 19," 28 September 2021 180. Directorate General of Taxes (DGT), “Taxing Over-theTop (OTT) 307. West Kalimantan Regional Tax Office, Directorate General of Taxes, “Tax Contents,” 13-15 October 2016 Center Expo: Pajak & Karir Milenial di Era Society 5.0,” 29 September 2021 308. The Indonesian Institute of Accountant (IAI), “5th NCAF: Strategi dan Kebijakan Perpajakan dalam Pemulihan Ekonomi Nasional,” 29 September 2021 PUBLICATION:

BOOKS

1. Darussalam and Danny Septriadi, Membatasi Kekuasaan untuk Mengenakan Pajak: Tinjauan Akademis terhadap Kebijakan, Hukum, dan Administrasi Pajak di Indonesia (Grasindo, 2006) 2. John Hutagaol, Darussalam and Danny Septriadi, Kapita Selekta Perpajakan (Salemba Empat, 2006) 3. Darussalam and Danny Septriadi, Cross-Border Transfer Pricing untuk Tujuan Perpajakan (DDTC, 2008) 4. Darussalam, John Hutagaol and Danny Septriadi, Konsep dan Aplikasi Perpajakan Internasional (DDTC, 2010) 5. Darussalam, Danny Septriadi and B. Bawono Kristiaji, Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional (DDTC, 2013) 6. Darussalam and Danny Septriadi, Perjanjian Penghindaran Pajak Berganda: Panduan, Interpretasi, dan Aplikasi (DDTC, 2017) 7. Darussalam and Freddy Karyadi, “Tax Treaty Dispute in Indonesia,” in A Global Analysis of Tax Treaty Disputes, ed. Eduardo Baistrocchi 10. Darussalam, Danny Septriadi, B. Bawono Kristiaji and Denny Vissaro, Era (Cambridge University Press, 2017) Baru Hubungan Otoritas Pajak Dengan Wajib Pajak (DDTC, 2019) 8. Darussalam, Danny Septriadi and Khisi Armaya Dhora, Konsep dan Studi 11. Darussalam, Danny Septriadi and Khisi Armaya Dhora, Konsep dan Komparasi Pajak Pertambahan Nilai (DDTC, 2018) Aplikasi Pajak Penghasilan (DDTC, 2020) 9. Darussalam, Danny Septriadi, B. Bawono Kristiaji and Khisi Armaya 12. Darussalam, Danny Septriadi, Nehemia Daniel Sohilait, and Dewinta Dhora, Seri Kontribusi DDTC: Gagasan dan Pemikiran Sektor Perpajakan Asyiva Sidiq, Joni dan Kawan Pajak: Pajak Kita Untuk Indonesia Maju 2018/2019 (DDTC, 2019) (DDTC, 2021) 13. Darussalam, Danny Septriadi, Khisi Armaya Dhora, and Erika, Panduan Dasar Tata Cara Pelaksanaan Pajak (DDTC, 2021)

ARTICLES

1. Darussalam, “Perlakuan Pajak Penghasilan atas Reorganisasi Divisif yang 96. Darussalam, “Tax Amnesty, Apakah Inkonstitusional?” DDTCNews, berupa Spin-Off, Split-Off, dan Split-Up,” Jurnal Kipas, Volume III No 027 http://bit.ly/inkonstitusional, Jul 11, 2016 (October 2001) 97. Darussalam, “OPINI: Fakta Seputar Tax Amnesty,” Liputan6.com, Sep 5, 2. Darussalam, “Perpajakan Internasional atas Penghasilan Electronic 2016 Commerce,” Berita Pajak, No 1450/year XXXIV/1 (September 2001) 98. Darussalam, “Pajak Internasional suatu Pengantar,” DDTCNews, 3. Darussalam and Danny Septriadi, “Kerancuan dalam Perumusan Bentuk http://bit.ly/pajakint, Sep 10, 2016 Usaha Tetap,” Indonesian Tax Review Magazine, Volume IV, 16th edition 99. Darussalam, “Perkembangan dan Model P3B,” DDTCNews, (2005) http://bit.ly/modelp3b, Sep 11, 2016 4. Darussalam and Danny Septriadi, “Sistem Pemajakan atas Perseroan dan 100. Darussalam, “Penerapan P3B dan Persyaratan Administratif,” DDTCNews, Orang Pribadi Sebagai Pemegang Sahamnya-Bagian I,” Indonesian Tax http://bit.ly/penerap3b, Sep 12, 2016 Review Magazine, Volume IV, 19th edition (2005) 101. Darussalam, “Interpretasi P3B,” DDTCNews, http://bit.ly/interpretp3b, 5. Darussalam and Danny Septriadi, “Sistem Pemajakan atas Perseroan dan Sep 13, 2016 Orang Pribadi Sebagai Pemegang Sahamnya-Bagian II,” Indonesian Tax 102. Darussalam, “Apple, Perebutan Investasi, dan Perencanaan Pajak,” Review Magazine, Volume IV, 20th edition (2005) GATRA Weekly Magazine, Sep 14, 2016 6. Darussalam and Danny Septriadi, “Demokratisasi Pengesahan Perjanjian 103. Darussalam, “Subjek Pajak yang Dicakup dalam P3B,” DDTCNews, Penghindaran Pajak Indonesia (P3B) Indonesia,” Indonesian Taxation http://bit.ly/subjekp3b, Sep 14, 2016 Journal, ISSN 1414-05 18, Volume 4 No 10 (July 2005) 104. Darussalam, “Bentuk Usaha Tetap (BUT),” DDTCNews, 7. Darussalam and Danny Septriadi, “Kedudukan Surat Keterangan Domisili http://bit.ly/bentukbut, Sep 15, 2016 dalam Menentukan Hak Mendapatkan Fasilitas P3B,” Indonesian Tax 105. Darussalam, “Pemajakan atas Laba Usaha BUT,” DDTCNews, Review Magazine, ISSN 14 12-1727, Volume IV, 48th edition (2005) http://bit.ly/labausahabut, Sep 16, 2016 8. Darussalam and Danny Septriadi, “Membatasi Kekuasaan untuk 106. Darussalam, “Penghasilan Perkapalan dan Penerbangan,” DDTCNews, Mengenakan Pajak,” Bisnis Indonesia Newspaper, Nov 14, 2005 http://bit.ly/perkapenerb, Sep 17, 2016 9. Darussalam and Danny Septriadi, “Upaya Menangkal Praktik 107. Darussalam, “Penghasilan Dividen,” DDTCNews, http://bit.ly/phdividen, Penghindaran Pajak,” Bisnis Indonesia Newspaper, Dec 12, 2005. Sep 18, 2016 10. Darussalam and Danny Septriadi, “Sudah Jatuh Tertimpa Tangga,” Bisnis 108. Darussalam, “Penghasilan Bunga,” DDTCNews, http://bit.ly/phbunga, Sep Indonesia Newspaper, Dec 26, 2005 19, 2016 11. Darussalam and Danny Septriadi, “Ketidakadilan Pemajakan Penghasilan 109. Darussalam, “Penghasilan Royalti,” DDTCNews, http://bit.ly/phroyalti, Karyawan,” Bisnis Indonesia Newspaper, Jan 2, 2006 Sep 20, 2016 12. Darussalam and Danny Septriadi, “Proses Legislasi UU Pajak, Bagaimana 110. Darussalam, “Beneficial Owner,” DDTCNews, http://bit.ly/benowner, Sep Seharusnya,” Bisnis Indonesia Newspaper, Feb 13, 2006 21, 2016 13. Darussalam and Danny Septriadi, “Constitutional Law 1945 & Taxation: A 111. Darussalam, “Harta Tak Bergerak,” DDTCNews, http://bit.ly/hartatakber, Proposal for Amendment,” in The Proceedings of International Seminar Sep 12, 2016 on Harmonious Society and Judicial Tax Reform, China, May 2006 112. Darussalam, “Capital Gain,” DDTCNews, http://bit.ly/kapitalgain, Sep 23, 14. Darussalam and Danny Septriadi, “Tax Tribunal,” in The Proceedings of 2016 International Seminar on Harmonious Society and Judicial Tax Reform, 113. Darussalam, “Penghasilan Pekerjaan Bebas,” DDTCNews, China, May 2006 http://bit.ly/phkerjbebas, Sep 24, 2016 15. Darussalam and Danny Septriadi, “Tax Collection Enforcement,” in The 114. Darussalam, “Antara Otoritas Pajak dan Wajib Pajak,” DDTCNews, Proceedings of International Seminar on Harmonious Society and Judicial http://bit.ly/pengadilpajak, Sep 24, 2016 Tax Reform, China, May 2006 115. Darussalam, “Penghasilan Karyawan,” DDTCNews, 16. Darussalam and Danny Septriadi, “Settlement of Tax Dispute http://bit.ly/penghasilan-karyawan, Sep 25, 2016 Mechanism,” in The Proceedings of International Seminar on Harmonious 116. Darussalam, “Penghasilan Direktur,” DDTCNews, Society and Judicial Tax Reform, China, May 2006 http://bit.ly/penghasilandirektur, Sep 26, 2016 17. Darussalam and Danny Septriadi, “Menyoal Denda atas Keberatan dan 117. Darussalam, “Globalisasi, Investasi, dan Pajak,” DDTCNews, Banding yang Ditolak,” Bisnis Indonesia Newspaper, Apr 23, 2007 http://bit.ly/globalisasiinvestasipajak, Sep 26, 2016 18. Darussalam and Danny Septriadi, “UU PPh Perlu Mengatur Anti 118. Darussalam, “Penghasilan Entertainer dan Olahragawan,” DDTCNews, Penghindaran Pajak,” Bisnis Indonesia Newspaper, May 21, 2007 http://bit.ly/penghasilanentertainer, Sep 27, 2016 19. Darussalam and Danny Septriadi, “Withholding Tax di Indonesia Masih 119. Darussalam, “Penghasilan Pensiun,” DDTCNews, Jauh dari Pakem,” Indonesian Tax Review Magazine, (2007) http://bit.ly/penghasilanpensiun, Sep 28, 2016 20. Darussalam and Danny Septriadi, “Pemajakan atas Illusory Gain di 120. Darussalam, “Penghasilan Pegawai Pemerintah,” DDTCNews, Indonesia,” Ortax Online, 2007 http://bit.ly/penghasilanpegpem, Sep 29, 2016 21. Darussalam and Danny Septriadi, “When Bad Things Happen to Good 121. Darussalam, “Penghasilan Akademisi,” DDTCNews, Taxpayer,” Ortax Online, 2007 http://bit.ly/penghasilanakademisi, Sep 30, 2016 22. Darussalam and Danny Septriadi, “Beda Negara Beda Pandangan dalam 122. Darussalam, “Penghasilan Pelajar dan Magang,” DDTCNews, hal Tax Avoidance,” InsideTax Magazine, Introduction edition (September http://bit.ly/penghasilanpelajarmagang, Oct 1, 2016 2007) 123. Darussalam, “Penghasilan Pejabat Diplomatik,” DDTCNews, 23. Darussalam and Danny Septriadi, “Tax Treaty Shopping dan Anti http://bit.ly/penghasilanpejabatdiplomat, Oct 3, 2016 Penghindaran Pajak,” InsideTax Magazine, Introduction edition 124. Darussalam, “Penghasilan Lain,” DDTCNews, http://bit.ly/penghasilanlain, (September 2007) Oct 4, 2016 24. Darussalam and Danny Septriadi, “Dampak Jika Pasal Independent 125. Darussalam, “Metode Eliminasi Pajak Berganda Yuridis,” DDTCNews, Personal Services dalam P3B Indonesia diasimilasikan dalam Pasal http://bit.ly/pajakint25, Okt 5, 2016 Permanent Establishment,” InsideTax Magazine, Introduction edition 126. Darussalam, “Prinsip Non-Diskriminasi,” DDTCNews, (September 2007) http://bit.ly/prinsipnondiskriminasi,Okt 6, 2016 25. Darussalam and Danny Septriadi, “Kapan Saat Terutang PPh Pasal 26 atas 127. Darussalam, “Pertukaran Informasi untuk Tujuan Pajak,” DDTCNews, Bunga?” InsideTax Magazine, Introduction edition (September 2007) http://bit.ly/pajakint27, Okt 7, 2016 26. Darussalam and Danny Septriadi, “Abuse of Transfer Pricing di Indonesia: 128. Darussalam, “Tuntutan Transparansi atas Perusahaan Multinasional,” Real or Myth?” InsideTax Magazine, 1st edition (November 2007) Bisnis Indonesia Newspaper, Jan 23, 2017 27. Darussalam and Danny Septriadi, “Advance Pricing Agreement (APA) 129. Darussalam, “Memahami Isu Transfer Pricing,” DDTCNews, sebagai Alternatif Pemecahan Sengketa Transfer Pricing,” InsideTax http://bit.ly/pajakTP, Jan 27, 2017 Magazine, 1st edition (November 2007) 130. Darussalam, “Paradigma Kepatuhan Pajak Harus Berubah,” SINDO 28. Darussalam, Danny Septriadi, and Indrayagus Slamet, “Abuse of Transfer Newspaper, Mar 01, 2017 Pricing melalui Tax Haven Countries,” InsideTax Magazine, 1st edition 131. Darussalam, “Fokus Mengatasi Kesenjangan,” Housing Estate Magazine, (November 2007) (Mar 2017) 29. Darussalam and Danny Septriadi, “Peran Putusan Pengadilan Negara Lain 132. Darussalam, “Larangan Diskriminasi terhadap Status Kewarganegaraan,” dan Pendapat Akademisi dalam Tax Treaty Interpretation,” InsideTax DDTCNews, https://goo.gl/XChjUW, Mar 21, 2017 Magazine, 1st edition (November 2007) 133. Darussalam, “Masyarakat Ekonomi ASEAN (MEA) dan Pajak,” 30. Darussalam and Danny Septriadi, “Menunggu Lahirnya Ombudsman Pajak DDTCNews, https://goo.gl/Ky7pP1, Mar 27, 2017 di Indonesia dalam Rangka Peningkatan Kualitas Sistem Perpajakan,” 134. Darussalam, “Selamat Tinggal Amnesti Pajak, Selamat Datang Penegakan InsideTax Magazine, 2nd edition (December 2007) Hukum,” DDTCNews, https://goo.gl/Vgv5vZ, Apr 1, 2017 31. Darussalam and Danny Septriadi, “Pentingnya Advance Ruling dalam 135. Darussalam, “Indonesia dalam Konstelasi Pajak Global,” Bisnis Indonesia Self-Assessment System,” InsideTax Magazine, 2nd edition (December Newspaper, Jun 12, 2017 2007) 136. Darussalam, “Awal Kehadiran Pajak,” DDTCNews, https://goo.gl/ijw3ip, 32. Darussalam and Danny Septriadi, “Kapan suatu Agen Dianggap Sebagai Jul 19, 2017 Permanent Establishment?” InsideTax Magazine, 3rd edition (January 137. Darussalam, “Arah Reformasi Pajak: Meningkatkan Penerimaan, 2008) Mengurangi Sengketa,” dalam INDEF, Menuju Ketangguhan Ekonomi: 33. Darussalam and Danny Septriadi, “Perlunya Pembatasan Withholding Tax Sumbang Saran 100 Ekonom Indonesia, Penerbit Buku Kompas, Jul 2017 atas Penghasilan Usaha dalam RUU PPh,” Ortax Online, January 2008 138. Darussalam, “Mengedepankan Peran Edukasi Pajak,” Bisnis Indonesia 34. Darussalam, “Sisi Lain Perseteruan Ditjen Pajak dan BPK,” Bisnis Newspaper, Aug 7, 2017 Indonesia Newspaper, Feb 5, 2008 139. Darussalam, ”Pentingnya Perppu No. 1/2017 Menjadi Undang-Undang,” 35. Darussalam and Danny Septriadi, “Indonesian Transfer Pricing Akuntan Indonesia Magazine, (July-August 2017) Documentation: Quo Vadis?” InsideTax Magazine, 4th edition (February 140. Darussalam, “Menjaga Basis Pajak Melalui Ketentuan CFC,” Bisnis 2008) Indonesia Newspaper, Sep 5, 2017 36. Darussalam and Danny Septriadi, “Catatan Tentang Ketentuan Kuasa 141. Darussalam, “Pajak Harus Memberi Kepastian,” Kontan Newspaper, Sep Wajib Pajak Sejak UU KUP 2000 sampai UU KUP 2007”. InsideTax 25, 2017 Magazine, 4th edition (February 2008) 142. Darussalam, “Menyoal Penamaan Pajak Pertambahan Nilai,” Bisnis 37. Darussalam and Danny Septriadi, “Ada Apa Dibalik Ketentuan Kuasa Indonesia Newspaper, Oct 6, 2017 Wajib Pajak?” InsideTax Magazine, 5th edition (March 2008) 143. Darussalam, “Tarif Pajak Efektif di Beberapa Negara ASEAN,” 38. Darussalam and Danny Septriadi, “Transfer Pricing, Pemegang Saham DDTCNews, https://goo.gl/ijw3ip, Nov 13, 2017 Minoritas, dan Akuntan Publik,” InsideTax Magazine, 5th edition (March 144. Darussalam, “PPN Bakal Menjadi Mesin Uang,” DDTCNews, 2008) https://goo.gl/KTRogs, Nov 17, 2017 39. Darussalam and Danny Septriadi, “Hubungan antara PP No. 80 Tahun 145. Darussalam, “Pemajakan Ekonomi Digital,” Bisnis Indonesia Newspaper, 2007 dan PMK No. 22/PMK.03/2008: Suatu Kajian Hukum,” InsideTax Nov 27, 2017 Magazine, 6th edition (April 2008) 146. Darussalam, “Reformasi Pajak: Menuju Kepatuhan Kooperatif,” InsideTax 40. Darussalam and Danny Septriadi, “PMK No. 43/ KMK.03/2008: Ketentuan Magazine, 39th Edition (December 2017) Tentang Anti Penghindaran Pajak atas Pengambilalihan Kompensasi 147. Darussalam, “Outlook Pajak 2018,” GATRA Weekly Magazine, Jan 4, 2018 Kerugian,” InsideTax Magazine, 6th edition (April 2008) 148. Darussalam, “Reformasi Pajak: Menunggu Paket Perubahan UU 41. Darussalam and Danny Septriadi, “Cross-border Intra Group Service,” Perpajakan,” GATRA Weekly Magazine, Feb 28, 2018 InsideTax Magazine, 7th edition (May 2008) 149. Darussalam, “Perlukah Indonesia Menunggu Konsensus Global atas Pajak 42. Darussalam and Danny Septriadi, “PMK No. 22/ PMK.03/2008: Tax Digital?” DDTCNews, https://goo.gl/FTCRc7, Mar 21, 2018 Community Friendly atau Tax Profession Friendly?” InsideTax Magazine, 150. Darussalam, “Memaknai Restitusi PPN,” DDTCNews, 9th edition (July 2008) https://goo.gl/LPSV2E, Apr 1, 2018 43. Darussalam, “The Application and Interpretation of Article III:2, III:4, and 151. Darussalam, “Usulan Pengaturan Kuasa Wajib Pajak Pasca Putusan MK,” XX(d) of GATT on the WTO Panel Ruling on Mexico-Tax Measures on Soft DDTCNews, https://goo.gl/FgPtZ4, May 2, 2018 Drinks and Other Beverages,” InsideTax Magazine, 9th edition (July 2008) 152. Darussalam, “Beneficial Owner dalam Konteks Perpres No. 13/2018 dan 44. Darussalam dan Danny Septriadi, “Pembagian Hak Pemajakan atas Suatu Pajak,” DDTCNews, https://goo.gl/dcLfCC, May 7, 2018 Jenis Penghasilan Berdasarkan OECD Model Tax Treaty,” InsideTax 153. Darussalam, “Catatan Perjalanan Ketentuan Kuasa WP,” DDTCNews, Magazine, 12th edition (October 2008) https://goo.gl/VfiMBx, May 12, 2018 45. Darussalam, “Pengampunan Pajak dan Pemilu 2009,” Bisnis Indonesia 154. Darussalam, “Harus Ada Keseimbangan Reward and Punishment,” Newspaper, Oct 31 2008 Watyutink, http://bit.ly/2HDHgSE, Jun 6, 2018 46. Darussalam, “Tax Avoidance, Tax Planning, Tax Evasion, dan Anti-Tax 155. Darussalam, “Menyoal Kebijakan PPN atas Ekspor Jasa di Indonesia,” Avoidance Rule,” Ortax Online, January 2009 DDTCNews, https://goo.gl/SsCtUi, Jun 25, 2018 47. Darussalam, “Pajak dan Peran Negara dalam Penyelenggaraan 156. Darussalam, “Menyoal Perluasan Withholding Tax atas Penghasilan Pendidikan,” Ortax Online, February 2009 Usaha,” DDTCNews, https://goo.gl/wUidpz, Jul 2, 2018 48. Darussalam, “Pajak, Isu yang Terabaikan dalam Pemilu,” Kontan 157. Darussalam, “Menguji Ketaatan Pajak Caleg,” DDTCNews, Newspaper, Apr 9, 2009 https://goo.gl/YopNQ, Sep 13, 2018 49. Darussalam dan Danny Septriadi, “Rugi Derivatif untuk Tujuan Spekulasi: 158. Darussalam, “Mendorong Ekspor Jasa Lewat Kebijakan PPN,” Kontan Deductible or Not?” Ortax Online, May 2009 Newspaper, Sep 14, 2018 50. Darussalam, “Kedudukan Pengadilan Pajak di Berbagai Negara,” Ortax 159. Darussalam, “Mendorong Pengembangan UMKM melalui Simplifikasi Online, August 2009 Pajak,” DDTCNews, https://goo.gl/MFZUZS, Sep 30, 2018 51. Darussalam and Danny Septriadi, ”Menghindari Pembonceng Pajak 160. Darussalam, “Promotor Pajak dan Kewajiban Pengungkapan Perencanaan Gratis,” Bisnis Indonesia Newspaper, Jan 11, 2010 Pajak,” DDTCNews, https://goo.gl/nwZgtV, Oct 9, 2018 52. Darussalam, "Kisruh Soal Tunggakan Pajak," Jawa Pos, Mar 1, 2010 161. Darussalam, “Arah Reformasi Pajak: Meningkatkan Penerimaan, 53. Darussalam, "Meningkatkan Penerimaan Pajak Melalui Komite Pengawas Mengurangi Sengketa,” DDTCNews, https://goo.gl/WS7jtA, Oct 16, 2018 Perpajakan," Ortax, Mar 25, 2010 162. Darussalam, B. Bawono Kristiaji and Khisi Armaya Dhora, “Sistem 54. Darussalam, "Sistem Perpajakan butuh Reformasi Total," Bisnis Indonesia Pemajakan: Dari Worldwide ke Territorial, Bagaimana dengan Newspaper, Mar 29, 2010 Indonesia?” DDTC Working Paper, No WP-1818 (October 2018) 55. Darussalam, "Reformasi Total Sistem Perpajakan," Liputan6.com, Mar 10, 163. Darussalam, “Mendengar Suara Wajib Pajak & Memperkuat Partisipasi 2010 Pemangku Kepentingan,” InsideTax Magazine, 40th Edition (December 56. Darussalam, "Mengurai Benang Kusut Perpajakan," Kompas.com, Apr 5, 2018) 2010 164. Darussalam, “Perluas Basis Pajak,” Watyutink, https://goo.gl/LKCKTb, Jan 57. Darussalam, "Absolutisme Kekuasaan Direktorat Jenderal Pajak," Suara 19, 2019 Pembaruan Newspaper, Apr 5, 2010 165. Darussalam, “Transparansi Bisa Naikkan Kepatuhan Wajib Pajak,” Jawa 58. Darussalam, "Membasmi Kejahatan Perpajakan," Investor Daily Pos, Mar 26, 2019 Newspaper, Apr 12, 2010 166. Darussalam, “Peran Tax Center dalam Riset Pajak,” Pajak Magazine, 59. Darussalam, "Advance Ruling," Kontan Weekly Tabloid, (October 2010) Volume LX (March 2019) 60. Darussalam, "Pajak Warteg," Kontan Weekly Tabloid, (13 December 2010) 167. Darussalam, “Beberapa Update Isu Terkini Pajak Internasional,” 61. Darussalam, "Dirjen Pajak Baru, DPR, dan Mafia Pajak," Investor Daily DDTCNews, http://bit.ly/2WVL0W8, Apr, 26, 2019 Newspaper, Jan 24, 2011 168. Darussalam, “Perlu Didukung Administrasi Pajak yang Kuat,” Watyutink, 62. Darussalam, "Polemik atas Pajak Film Impor," Bisnis Indonesia http://bit.ly/2YJYpkJ, May 14, 2019 Newspaper, Feb 28, 2011 169. Darussalam, B. Bawono Kristiaji and Dea Yustisia, “Prospek Pajak 63. Darussalam, "Insentif PPh," Kontan Weekly Tabloid, (28 February 2011) Warisan di Indonesia,” DDTC Working Paper, No WP-2019 (June 2019) 64. Darussalam dan Danny Septriadi, "Making Taxation Everybody’s 170. Darussalam, “Menanti Konsensus Global Pajak Digital,” Bisnis Indonesia Business," in Indonesia Economic Almanac 2011, Pustaka Bisnis Newspaper, Jul 16, 2019 Indonesia, 2011 171. Darussalam, “Meneropong Kebijakan Pajak Periode Kedua Presiden 65. Darussalam, "Pemajakan UKM," Kontan Weekly Tabloid, Edition of 25-31, Jokowi,” Bisnis Indonesia Newspaper, Jul 23, 2019 (July 2011) 172. Darussalam, “Amnesti Jilid II: Insentif atas Ketidakpatuhan,” Kompas 66. Darussalam, "Kisruh Bea Masuk Film Impor," Suara Merdeka Newspaper, Aug 16, 2019 Newspaper, Aug 22, 2011 173. Darussalam, “Dirjen Pajak Baru, Harapan Baru,” Bisnis Indonesia 67. Darussalam, "Pajak untuk Para Investor," Harian Kontan Newspaper, Jan Newspaper, Nov 4, 2019 2012 174. Darussalam, “Peran Strategis Inklusi Pajak,” Bisnis Indonesia Newspaper, 68. Darussalam, "Compliance Cost dan Target Pajak," Harian Kontan Nov 25, 2019 Newspaper, Jan 31, 2012 175. Darussalam, “Strategi Baru Pajak,” Kompas Newspaper, Nov 30, 2019 69. Darussalam, "Pemajakan atas Usaha Mikro," Harian Kontan Newspaper, 176. Darussalam, “Era Baru, Strategi Baru,” InsideTax Magazine, 41st Edition Mar 20, 2012 (December 2019) 70. Darussalam and Freddy Karyadi, "Tax Treatment of Derivatives," 177. Darussalam, “Era Baru Pendekatan Kepatuhan Pajak,” Bisnis Indonesia Bulletin Derivatives & Financial Instruments-Special Issue, IBFD, the Newspaper, Dec 17, 2019 Netherlands, August 2012 178. Darussalam, “Konsep Biaya Pengurang Penghasilan Bruto untuk Tujuan 71. Darussalam and Ganda Christian Tobing, "Pajak Internasional atas Pajak,” DDTCNews, http://bit.ly/2HqWmLT, Jan 29, 2020 Penghasilan dari Kegiatan Keartisan,” InsideTax Magazine, 15th Edition 179. Darussalam, “Antara Pemajakan Global dan Schedular, Pilih Mana?” (May-June 2013) DDTCNews, http://bit.ly/3bJcTsj, Feb 3, 2020 72. Darussalam, B. Bawono Kristiaji and Hiyashinta Klise, "Desain 180. Darussalam, “Siapa Saja yang Seharusnya Menjadi Subjek Pajak?” Kelembagaan Administrasi Perpajakan: Perlukah Ditjen Pajak Terpisah DDTCNews, http://bit.ly/2SvvQal, Feb 8, 2020 dari Kementerian Keuangan?," InsideTax Magazine, 16th Edition (July- 181. Darussalam, “Realistiskah Target Pajak 2020?” DDTCNews, August 2013) http://bit.ly/2SxhciJ, Feb 10, 2020 73. Darussalam, "Intelijen Pajak dan Pencapaian Target,” Harian Kontan 182. Darussalam, “Apa Saja yang Menjadi Objek Pajak Penghasilan?” Newspaper, Nov 14, 2013 DDTCNews, http://bit.ly/3bKy8de, Feb 17, 2020 74. Darussalam, "PBB Milik Daerah," Kontan Weekly Tabloid, (2-8 December 183. Darussalam, “Selamat Tinggal Pajak Berganda,” DDTCNews, 2013) https://bit.ly/35PUcRh, Feb 22, 2020 75. Darussalam, "Mendongkrak Penerimaan Pajak 2014," Investor Daily 184. Darussalam, “Selamat Datang Rezim Pajak Tenaga Kerja Asing Newspaper, Dec 23, 2013 Bertalenta,” DDTCNews, https://bit.ly/35Mwwxf, Mar 2, 2020 76. Darussalam, "Akses Perbankan untuk Tujuan Pajak," Investor Daily 185. Darussalam, “Menyambut Sistem Pajak Hybrid Territorial di Indonesia,” Newspaper, Mar 17, 2014 DDTCNews, https://bit.ly/2Wmae2k, Mar 7, 2020 77. Darussalam, "Saatnya Capres Bicara Pajak," Investor Daily Newspaper, 186. Darussalam, “Perlukah Indonesia Menurunkan Tarif PPh Badan?” Jun 9, 2014 DDTCNews, https://bit.ly/2YQIILP, Mar 20, 2020 78. Darussalam dan B. Bawono Kristiaji, "Tax Expenditure atas Pajak 187. Darussalam, “Pajak Hadir Lawan Dampak Korona,” DDTCNews, Penghasilan: Rekomendasi bagi Indonesia," Working Paper: Tax Law https://bit.ly/35Zpfu9, Mar 30, 2020 Design and Policy Series, No WP-0814 (June 2014) 188. Darussalam, “Konsep Non-Deductible Expenses dalam Pajak 79. Darussalam, B. Bawono Kristiaji and Toni Febriyanto, "Menakar Agenda Penghasilan,” DDTCNews, https://bit.ly/3clyI0V, Apr 10, 2020 Pasangan Capres di Bidang Pajak," InsideTax Magazine, 21st Edition (July 189. Darussalam, “Meracik Agenda Pajak: Kini dan Ke Depan,” Bisnis 2014) Indonesia Newspaper, May 11, 2020 80. Darussalam, "Kewajiban Pengungkapan Aggressive Tax Planning," 190. Darussalam, “Konsep PPh Final dan Pro-Kontra Penerapannya,” Akuntan Indonesia Magazine, (July-August 2014) DDTCNews, https://news.ddtc.co.id/21218, May 30, 2020 81. Darussalam, “Dirjen Pajak Hasil Lelang, Jangan Dibebani Target Tinggi,” 191. Darussalam, “Memahami Ruang Lingkup Pengenaan PPN,” DDTCNews, InsideTax Magazine, 25th Edition (November 2014) https://news.ddtc.co.id/22170, Jul 8, 2020 82. Darussalam, “Tax Amnesty dalam Rangka Rekonsiliasi Nasional,” 192. Darussalam, “Konsep dan Pemajakan atas Penghasilan Modal,” InsideTax Magazine, 26th Edition (December 2014) DDTCNews, https://news.ddtc.co.id/22274, Jul 11, 2020. 83. Darussalam, “Vitamin Penggenjot Pajak,” Sindo Weekly Newspaper, Feb 193. Darussalam, “Bangkit Bersama Pajak untuk Indonesia Maju,” DDTCNews, 26-Mar 4, 2015 https://news.ddtc.co.id/22311, Jul 14, 2020 84. Darussalam, “Strategi Memacu Penerimaan Pajak,” Investor Daily 194. 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Bawono Kristiaji and Awwaliatul Mukarromah, “Dilema DDTCNews, https://news.ddtc.co.id/24258, Sep 26, 2020 Tax Holiday,” InsideTax Magazine, 34th Edition (September 2015) 198. Darussalam, “Makna Positif Klaster Perpajakan dalam UU Cipta Kerja,” 89. Darussalam, “Reformasi Pendidikan Pajak sebagai Kunci Keberhasilan DDTCNews, https://news.ddtc.co.id/24505, Oct 6, 2020 Penerimaan Pajak yang Berkesinambungan,” InsideTax Magazine, 35th 199. Darussalam, “Lulusan Pajak, Jalur Prioritas Menjadi Konsultan Pajak di Edition (October 2015) Belanda,” DDTCNews, https://news.ddtc.co.id/28414, Mar 15, 2021 90. Darussalam, “Tax Amnesty, Babak Baru Perpajakan Indonesia,” Investor 200. Darussalam, "Tren Global PPN: Kenaikan Tarif, Multitarif, dan Daily Newspaper, Nov 16, 2015 Pembatasan Fasilitas," DDTCNews, https://news.ddtc.co.id/29748, May 91. Darussalam and R. Herjuno Wahyu Aji, “Perlakuan Khusus PPh atas 10, 2021 Permohonan Revaluasi Aktiva Tetap untuk Tujuan Pajak di Tahun 2015 201. Darussalam, "Menuju Tarif PPh Orang Pribadi Lebih Progresif," dan 2016,” Akuntan Indonesia Magazine, (December 2015-January 2016) DDTCNews, https://news.ddtc.co.id/30106, May 26, 2021 92. Darussalam, “Urgensi Pengampunan Pajak,” Bisnis Indonesia Newspaper, 202. Darussalam, "Bantuan Penagihan Pajak Lintas Negara," DDTCNews, Feb 29, 2016 https://news.ddtc.co.id/30353, Jun 7, 2021 93. Darussalam, “Tax Amnesty, Salahkah?” DDTCNews, 203. Darussalam, "Memandang Jernih Rencana Pengenaan PPN atas Barang http://bit.ly/salahkahta, Jun 19, 2016 Kebutuhan Pokok," DDTCNews, https://news.ddtc.co.id/30562, Jun 15, 94. Darussalam, “Melawan Perencanaan Pajak Agresif,” DDTCNews, 2021 http://bit.ly/melawanper, Jun 24, 2016 204. Darussalam, "Saatnya Saling Menopang, Saatnya Pajak Solidaritas," 95. Darussalam, “Revitalisasi Kurikulum Pajak,” DDTCNews, DDTCNews, https://news.ddtc.co.id/30918, Jun 29, 2021 http://bit.ly/revitalisasikur, Jul 7, 2016 205. Darussalam, "PPN: Tarif Tunggal atau Multitarif?" DDTCNews, https://news.ddtc.co.id/31062, Jul 5, 2021 206. Darussalam, "Gotong Royong Melalui Pajak," DDTCNews, https://news.ddtc.co.id/31256, Jul 14, 2021 207. Darussalam, "Mencermati Kesepakatan Pajak Minimum Global," DDTCNews, https://news.ddtc.co.id/31699, Aug 3, 2021 208. Darussalam, "Menanti Era Baru Sistem Pajak Berbasis Teknologi," DDTCNews, https://news.ddtc.co.id/32465, Sep 1, 2021

OTHERS:

Providing analysis, opinion and comment with respect of taxation that is quoted by a variety of print and electronic media, such as:

1. Kompas 9. Bisnis Indonesia 17. Jakarta Post 25. Majalah Tempo 2. Bisnis Indonesia 10. Sinar Harapan 18. Republika 26. BBC Indonesia 3. Koran Kontan 11. Media Indonesia 19. Detikcom 27. CNN Indonesia 4. Tabloid Kontan 12. Koran Tempo 20. Inilahcom 28. Bloomberg TV 5. Seputar Indonesia 13. Jawa Pos 21. Okezone 29. Pas FM 6. Koran Jakarta 14. Suara Pembaruan 22. Hukum Online 30. Watyutink 7. Harian Neraca 15. Suara Merdeka 23. Majalah Gatra 8. Rakyat Merdeka 16. Investor Daily 24. Majalah Trust

TAX EXPERT:

1. Tax Expert Witness for Regional Tax Office of West Java II with regard to fictitious VAT Invoice at State Court of Cibinong, 2011 2. Tax Expert Witness in the case of VAT on transfer of asset not originally intended for sale at South Jakarta District Court, 2011 3. Tax Expert Witness for Directorate General of Taxes with regard to the lawsuit of a taxpayer against Directorate General of Taxes at Central Jakarta District Court, 2011 4. Tax Expert Witness in the case Judicial Review of Law Number 28 of 2009 concerning Local Tax and Retribution at Constitutional Court, 2012 5. Tax Expert Witness in the case of tax audit procedures dispute at Corruption Court, 2012 6. Tax Expert Witness for Regional Tax Office of Central Java in relation to tax evasion at Surakarta District Court, 2013 7. The external resource person for Directorate General of Taxes in the field of tax harmonization, 2012 8. The external resource person for Fiscal Policy Agency of Ministry of Finance in the field of income tax, 2013 9. Tax Expert Witness in the case of VAT on transfer of asset not originally intended for sale at Surabaya District Court, 2016 10. Tax Expert Witness in the case Judicial Review of Tax Amnesty Law at Constitutional Court, 2016 11. Tax Expert Witnees in the case Judicial Review of Financial Information Disclosure for Taxation Purposes Law at Constitutional Court, 2018