Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE FORMAL TAX EDUCATION: • 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. INTERNATIONAL TAX COURSES AND SEMINARS: • “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). OCCUPATIONS: • ManagingPartnerofDANNYDARUSSALAMTaxCenter. • ChairmanofTaxMagazine“InsideTax”. POSITION IN TAX PROFESSIONS: • DeputyHeadofIndonesiaInternationalTaxSociety(IITS). • H eadofResearch&DevelopmentDepartment,the TaxpayersAssociationofIndonesia(IndonesianTaxpayers Association,amemberoftheWorldTaxpayersAssociation andAsia-PacificTaxpayersUnion). • H eadofFiscalPolicyStudies,IndonesiaFiscalAssociation (AFI). • V iceSecretaryofIndonesianFiscalandTaxAdministration Association(IFTAA). • H eadofTaxDevelopment,TaxAccountantCompartment, theIndonesianInstituteofAccountant(IAI). Page 1 of 10 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,(DANNYDARUSSALAM TaxCenter,2008). 4. Darussalam,JohnHutagaol,DannySeptriadi,Konsep dan Aplikasi Perpajakan Internasional,(DANNY DARUSSALAMTaxCenter,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/year XXXIV/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,”The ProceedingsofInternationalSeminaron “Harmonious Society and Judicial Tax Reform,”China,May2006. 14. DarussalamandDannySeptriadi,“Tax Tribunal,”TheProceedingsofInternationalSeminaron“HarmoniousSociety andJudicialTaxReform”,China,May2006. Page 2 of 10 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,”TheProceedingsofInternational Seminaron “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(September 2007). 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,1st edition(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 3 of 10 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,January 2009. 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,May 2009. 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 InstrumentsSpecial 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 4 of 10 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-August 2014). 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(December 2014). 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 29th Edition(March2015). 86. Darussalam,“Globalisasi dan Beberapa Catatan Mengenai Kebijakan Pajak Internasional Indonesia,”InsideTax Magazine,30thEdition(May2015). 87. Darussalam,“Tergantung Keseriusan Pemerintah,”Harian Kontan Newspaper,May.29,2015. 88. Darussalam,“Efektivitas Penghapusan Pajak Barang Mewah,”Investor Daily Newspaper,Jun.15,2015. 89. Darussalam,B.BawonoKristiajiandAwwaliatulMukarromah,“Dilema Tax Holiday,”InsideTax Magazine,34th Edition(September2015). 90. Darussalam,“Reformasi Pendidikan Pajak sebagai Kunci Keberhasilan Penerimaan Pajak yang Berkesinambungan,”InsideTax Magazine,35thEdition(October2015). 91. Darussalam, “Target Pajak Tidak Goal, Kepercayaan Pasar Turun,”Rakyat Merdeka Newspaper,Nov.7,2015. 92. Darussalam,“Tax Amnesty Harus Mampu Ciptakan Kepatuhan WP,”Suara Pembaruan Newspaper,Nov.11, 2015. 93. Darussalam,“Tax Amnesty, Babak Baru Perpajakan Indonesia,”Investor Daily Newspaper,Nov16,2015. Page 5 of 10 Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE SPEAKERS: 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. 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. Page 6 of 10 Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE 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. 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”. 81. RadioBBCIndonesia. 82. RadioSindo. Page 7 of 10 Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE 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,”24June 2014. 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,”16 October2014. 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”,20 Page 8 of 10 Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE November2014. 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?”16December 2014. 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,”10March 2015. 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,”31 August2015. 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,” 25November 2015. 140.InstituteforDevelopmentofEconomicsandFinance(INDEF),“State Revenue Optimalization Strategy,”3December 2015. 141.IndonesianYoungEntrepreneursAssociation,“Tax Amnesty and Tax Justice,”15December2015. Page 9 of 10 Darussalam, SE., Ak., CA., M.Si., LL.M Int. Tax CURRICULUM VITAE OTHERS: • PROVIDE ANALYSIS, OPINION AND COMMENT WITH RESPECT OF TAXATION THAT QUOTED BY A VARIETY OF PRINT AND ELECTRONIC MEDIA, SUCH AS: 1. Kompas. 18.MediaIndonesia. 2. BisnisIndonesia. 19.KoranTempo. 3. KoranKontan. 20.JawaPos. 4. TabloidKontan. 21.SuaraPembaruan. 5. SeputarIndonesia. 22.SuaraMerdeka 6. KoranJakarta. 23.InvestorDaily. 7. HarianNeraca. 24.JakartaPost. 8. RakyatMerdeka. 25.Republika. 9. Kompas. 26.Detikcom. 10.BisnisIndonesia. 27.Inilahcom. 11.KoranKontan. 28.Okezone. 12.TabloidKontan. 29.HukumOnline. 13.SeputarIndonesia. 30.MajalahGatra. 14.KoranJakarta. 31.MajalahTrust. 15.HarianNeraca. 32.MajalahTempo. 16.RakyatMerdeka. 33.BBCIndonesia. 17.SinarHarapan. 34.CNNIndonesia. • TAX EXPERT: 1. TaxExpertWitnessforRegionalTaxOfficeofWestJavaIIwithregardtofictitiousofVATInvoiceatStateCourtof Cibinong,July2011. 2. TaxExpertWitnessinthecaseofVATonthetransferassetthatoriginallypurposenotforsaleatSouthJakarta DistrictCourt,2011. 3. TaxExpertWitnessforDirectorateGeneralofTaxeswithregardtothelawsuitofataxpayeragainstDirectorate GeneralofTaxesatCentralJakartaDistrictCourt,2011. 4. TaxExpertWitnessinthecaseJudicialReviewofLawNumber28of2009concerningLocalTaxandRetributionat ConstitutionalCourt,April29th2012. 5. TaxExpertWitnessinthecaseoftaxauditproceduresdisputeatCorruptionCourt,2012. 6. TaxExpertWitnessforRegionalTaxOfficeofCentralJavainrelationtotaxevasionatSurakartaDistrictCourt,2013. 7. TheexternalresourcepersonsforDirectorateGeneralofTaxesinthefieldoftaxharmonization,2012. 8. TheexternalresourcepersonsforFiscalPolicyAgencyofMinistryofFinanceinthefieldofincometax,2013. Page 10 of 10