Dr. Maria R.U.D. Tambunan, S.I.A., M.E.
Pajak Internasional, Kebijakan Pajak, Pajak Pertambahan Nilai
Tentang

Maria R.U.D. Tambunan saat ini tengah menyelesaikan studi Doktoral di Universitas Indonesia dengan penelitian disertasi “Transfer Pricing di Indonesia berdasarkan Putusan Pengadilan Pajak 2014-2019”. Maria juga merupakan visiting researcher di Institute for Austrian and International Tax Law, Vienna University of Business and Economics dan Faculty of Law, Seoul National University serta menjadi menjadi Associate Researcher di Global Tax Policy Centre, Institute for Austrian and International Tax Law, Vienna.

Maria pernah mendapat penghargaan sebagai Asian Universities Alliance Awardee yang dikordinasikan oleh Tsinghua University, Tiongkok dan Ernst March Awardee yang diberikan oleh Austria’s Agency for Education and Internationalisation (OeAD GmbH)

Saat ini, Maria tengah melakukan penelitian interdisciplinary terkait aspek politik dalam hukum pajak internasional dibawah mentor Dr. Gitte Heij yang merupakan Senior Reseach Associate di Melbourne Law School.

Sebelum bergabung menjadi staf akademik di Departemen Ilmu Administrasi Fiskal Universitas Indonesia, Maria pernah bekerja sebagai konsultan pajak di Ernst & Young Indonesia (E&Y).

Book Chapter:

  1. H Rosdiana, MRUD Tambunan, Inayati, (2018), Reinventing Fiscal Policy on Quintuple Helix Perspective toward Indonesia-World Maritime Interaction: A Case in Batam Free Trade Zone and Lamongan, Indonesia, Sustainable Future for Human Security, 127-143.

Seri Buku terkait Ketentuan Formal Perpajakan

  1. Catatan tentang Beberapa Hak dan Kewajiban Perpajakan, Raja Grafindo Persada (2018), link http://ftp.rajagrafindo.co.id/produk/catatan-tentang-beberapa-hak-dan-kewajiban-perpajakan/.
  2. Menakar Kesetaraan Hak dan Kewajiban Perpajakan di Indonesia, Raja Grafindo Persada (2018), link http://ftp.rajagrafindo.co.id/produk/menakar-kesetaraan-hak-dan-kewajiban-perpajakan-di-indonesia/.
  3. Reformasi Menuju Terwujudnya Keadilan dan Kesetaraan Perpajakan, Raja Grafindo Persada, (2018), link http://ftp.rajagrafindo.co.id/produk/reformasi-menuju-terwujudnya-keadilan-dan-kesetaraan-perpajakan/.
  4. Catatan tentang Ketentuan Pelaksanaan Undang-undang Perpajakan: UU KUP, UU PPh dan UU PPN, Raja Grafindo Persada, (2021), link http://www.rajagrafindo.co.id/produk/catatan-tentang-ketentuan-pelaksanaan-undang-undang-perpajakan-berdasarkan-uu-kup-uu-pph-dan-uu-ppn-nuryadi-mulyodiwarno/.
  1. Dualisme Ketentuan Cost Recovery sebagai Dasar Pungutan Negara Industri Hulu Migas, Veritas et Justitia, Vol. 7, No. 1/2021
  2. Suatu Catatan atas Tantangan Implementasi Insentif Fiskal di Kawasan Ekonomi di Indonesia, Inovasi Vol. 3, No. 17
  3. Adopting BEPS Inclusive Framework in Indonesia: Taxation Issues and Challenges in Digital Economy, Jurnal Ilmu Administrasi dan Organisasi: Bisnis & Birokrasi, Vol. 27, No. 3/2020
  4. Transfer Pricing Disputes on Intra-Group Services, Journal of International Taxation, October, 2020
  5. Transfer Pricing Disputes in the Manufacturing Industry, Journal of International Taxation, June, 2020
  6. The Implementation of APA in Indonesia Following the Adoption of Dispute Resolution Guidelines, Jurnal Ilmu Administrasi dan Organisasi: Bisnis & Birokrasi, Vol. 27, No. 2, 2020
  7. A Note to Transfer Pricing Audit Performance by Indonesia’s Tax Administration Based on Tax Court Decision 2015-2019 on Manufacturing Industry, Jurnal Akuntansi dan Auditing Indonesia, Vol. 24(2), Dec, 2020
  8. Global Consensus and the Change in The Tax Landscape in Developing Countries: A Review of Supra-Governmental Institution Proposal, Curtin Law and Taxation Review, Vol. VII, 2020
  9. Country Note – Transfer Pricing and Profit Shifting Practices in a Free Trade Zone: A Case in Batam, Indonesia, Based on a Tax Court Decision, Intertax, Vol. 48, Issue 11, 2020.
  10. Transfer Pricing on Intra-Group Financing in the Manufacturing Industry in Indonesia – An Essay on Tax Court Decision (2014-2019), International Transfer Pricing Journal, Vol. 27, No. 3, 2020.
  11. Advance Pricing Agreements: A Step Forward in Transfer Pricing Dispute Resolution? A Story from Developing Countries, Journal of Taxation of Investment, Vol. 37, Issue 4, 2020.
  12. Transfer Pricing Cases on Intangibles Performed by Manufacturing Industry Based on Tax Court Decision 2015-2019 in Indonesia, International Transfer Pricing Journal, Vol. 25, No. 5, 2020.
  13. Transfer Mispricing on Intra-Group Trading Performed by Multinational Manufacturing in Indonesia: Evidence from Indonesian Tax Court 2015-2019, Global Trade and Customs Journal, Vol. 15, Issue 2, 2020
  14. Indonesia Tax Authority Measure on Facing the Challenge in Taxing Digital Economy, The International Technology Management Review, Vol. 9(1), 2020
  15. Minimising Potential Tax Avoidance by Strengthening Tax Policy on Transfer Pricing in Indonesia, Journal of Australasian Tax Teachers Association, Vol. 14, No. 1.  2019.
  16. Review on the Implementation of Inclusive Framework Base Erosion and Profit Shifting (BEPS) Action Plan in Indonesia, Intertax, Vol 6/7, 2019.
  17. The Implementation of Exchange of Information in The Banking Industry, Jurnal Bisnis & Akuntansi, Vol. 22, No. 2, 2020.
  18. Kebijakan Perpajakan di Indonesia untuk Kemudahan Ekonomi Masa Pandemi Covid-19, Jurnal Administrasi dan Kebijakan Publik, Vol V, No. 2, 2020.
  19. Review atas Pelaksanaan Ketentuan Pajak Penerangan Jalan di Indonesia, Masalah – Masalah Hukum, Vol. 49, No. 4, 2020
  20. Analisis Penerapan Ketentuan Perpajakan atas Perbadingan Hutand dan Modal di Indonesia, Masalah-Masalah Hukim, Vol. 49, No. 2.
  21. Penyempurnaan Hukum Formal Perpajakan terkait Tata Cara Perpajakan, Kanun Jurnal Ilmu Hukum, Vol. 22, No. 2, 2020
  22. Taxation in Democratic State: Quo Vadis Indonesia? Journal of Social Sciences and Humanities, Vol. 2, No. 2, 2020.
  23. Government Challenges in Simplifying Tobacco Excise Rate Structure to Minimize Cigarette Manufacturer Excises Avoidance in Indonesia, Jurnal Kebijakan dan Administrasi Publik, Vol 24(1), 2020.
  24. Taxing Digital Economy through Online Marketplace in Indonesia, International Journal of Economics and Financial Issue, Vol 10(2), 2020.
  25. Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia, Indonesian Tax Journal, Vol. 4, No. 1, 2020.
  26. Transformation of Organization Culture of No. Tax Authority in Facing Digital Economy Era, Jurnal Aplikasi Bisnis dan Manajement, Vol. 5, No. 2/2019.
  27. Tax Incentive Policy Evaluation on Donation for Disaster Charity in Indonesia, Mimbar, Vol. 35, No. 2, 2019.
  28. In Enhancing National Electricity Availability in Indonesia by Optimizing Renewable Energy Resources: Fiscal Policy in Quintuple Helix, Jurnal Bisnis dan Birokrasi, Ed. Juni/2017.
  29. Kontruksi Ulang Kebijakan Fasilita Bea Masuk untuk Meningkatkan Produktivitas Industri Galangan Kapal di Indonesia, Jurnal Teknik, Ed. November/ 2017.
  1. Transfer Pricing in Indonesia (2018-2021).
  2. The Interplay of Double Tax Agreement and Investment Agreement (2020) – with Global Tax Policy Center, Institute for Austrian and International Tax Law
  3. The Political Aspect of International Tax Law “The Limit of Tax Sovereignty” (2021-2022).
  1. MRUD Tambunan, G Togatorop, (2020) Indonesia Debt to Equity Ratio (DER) Policy of Listed Companies on International Taxation Best Practices. The 3rd International Conference on Administrative Science, Policy and Governance Studies.
  2. H Rosdiana, (2018), On Quest of Environmental Tax Implementation in Indonesia, E3S Web of Conferences 52, 13.
  3. ES Irianto, H Rosdiana, LF Sardjono, MRUD Tambunan, (2018), Fiscal Legitimacy of Environmental Taxation: Challenges for Green Growth Policy, E3S Web of Conferences 52, 12.
  4. H Rosdiana, Inayati, MRUD Tambunan, (2017), Bonded Logistic Center: Policy Analysis on Perspective Supply Side Tax Policy on Shipyard Industry, International Conference on Public Policy, Social Computing and Development
  1. H Rosdiana, TM Putranti, MRUD Tambunan, (2018) Memperkuat Peran Negara Melalui Kebijakan Pajak: Urgensi Kebijakan Pembebasan PPN atas Jasa Kepelabuhanan dan Jasa Bongkar Muat Kontainer Jalur Internasional.
  2. H Rosdiana, Sunaryo, Inayati, MRUD Tambunan, (2018), Menuju Poros Maritim Dunia: Konstruksi Ulang Kebijakan Insentif Bea Masuk untuk Memajukan Industri Galangan Kapal di Indonesia.
  3. TM Putranti, W Jati, MRUD Tambunan, (2015), Studi Penghindaran Pajak: Kegiatan Jasa Perbankan di Indonesia, Reponsi Bank Indonesia