DAFTAR PUSTAKA

DAFTAR PUSTAKA

Ardyansah, Danis. 2014.” Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio, dan Komisaris Independen terhadap Effective Tax Rate (ETR)”. Diponegoro Journal of Accounting. Vol.3 No.2 hal 1-9. Buettner, Thiess; Georg Wamser. 2013.” Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Pabel Data”. National Tax Journal. Vol.66, No.1.hal 63-96 Cao, Hongceng; Xiaouhui Hu.2009.” Study on the Tax Planning of Enterprise Income Tax. International Journal of Busines and Management. Vol.4, No.5.hal 36-40. Chasbiandani, Tryas dan Dwi Martani. 2012. “Pengaruh Tax Avoidance Jangka PanjangTerhadap Nilai Perusahaan”. Simposium Nasional Akuntanasi XV (Banjarmasin). Darussalam, Danny Seprtiadi, Bawono Kristiaji.2013. Transfer Pricing Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional. Danny Darussalam Tax Centre. Jakarta. Direktorat Jenderal Pajak. 2010. DJP Sukses Hentikan Tren Rugi Perusahaan Multinasional. http://www.pajak.go.id/content/article/djp-sukses-hentikan-trenrugi-perusahaan-multinasional (Diakses tanggal 15 Oktober 2015) Dittmer, Philip.2011. “U.S. Corporations Suffer High Effective Tax Rates by International Standards.” Tax Foundation Special Report No. 195. September 2011. Ghozali, Imam,2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Badan Penerbit Universitas Diponegoro. Semarang. Irawan, Wisnu Arwindo. 2013.”Analisis Pengaruh Kepemilikan Institusional, Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Manajemen Laba”. Skripsi. Fakultas Ekonomi dan Bisnis. Universitas Diponegoro. Semarang. Johannesen, Niels.2014.” Tax avoidance with cross-border hybrid instruments”. Journal of Public Economic. Vol.1, No.12.hal 42-52. Johannesen, Niels.2015.” Taxing the financially integrated multinational”. Journal of Public Economic. Vol.2, No.1.hal 1-25. Kraft, Anastasia.2013.” What Really Affects German Firms' Effective Tax Rate?”. International Journal of Financial Research. Vol.5, No.3.hal 1-19.

http://digilib.mercubuana.ac.id/

Lanis, Roman; Grant Richardson. 2012.” Corporate social responsibility and tax aggressiveness: An empirical analysis”. Journal of Accounting and Public Policy. Vol.31. No.2 hal 86-108. Lee, Namryoung; Charles Swenson.” Are Multinational Corporate Tax Rules as Important as Tax Rates?”. The International of Journal Accounting. Vol.47. No.2 hal 152-168. Marcelina, Elsa dan Ana Purwaningsih.”Pengaruh Tax Avoidance terhadap Cost of Debt pada Perusahaan Manufakrur yang Terdaftar pada Bursa Efek Indonesia Periode 2010-2012”. E-journal.uajy.6111-1 Masri, Indah dan Dwi Martani. 2012. Pengaruh Tax Avoidance terhadap Cost of Debt. Simposium Nasional Akuntansi XV (Banjarmasin). Pohan, Chairil Anwar.2013.Manajemen Perpajakan.Gramedia.Jakarta. PWC. 2011. Global Effective Tax Rates. https://www.pwc.com/gx/en/payingtaxes/pdf/paying-taxes-2011.pdf (Diakses tanggal 15 Oktober 2015) Resmi, Siti. 2010. Perpajakan Teori dan Kasus. Salemba Empat. Jakarta. Rodriguez, Elena Fernadez; Antonio Martínez Arias. 2012. “Do Business Characteristics Determine an Effective Tax Rate?”. Chinese Economy, Vol. 45, No.6, hal. 60-83 Ross,Westerfield, Jaffe, 2010. Corporate Finance 9th Edition. Mc Draw-Hill International. Singapore. Salman, Kautsar Riza dan Mochammad Farid.2008. “Pengaruh Sikap dan Moral Wajib Pajak terhadap kepatuhan Wajib Pajak pada Industri Perbankan di Surabaya”. Jurnal STIE Perbanas Surabaya Setiyani, Rina. 2008. Deterrent Effect Penyidikan Pajak Asian Agri Group Terhadap Peningkatan Kepatuhan Wajib Pajak Sektor Industri dan Perkebunan Kelapa Sawit. Tesis, Universitas Indonesia, Jakarta. Suandy, Early.2014. Perencanaan Pajak. Salemba Empat. Jakarta. Subagyo, Oktavia Septian Bayu Kristianto; Herni Kurniawati.2012.”Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan”. Jurnal Akuntansi. Vol.12, No.2 hal 701-716. Sudarmaji, Ardi Murdoko; Lana Sularto. 2007.”Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclosure Laporan Keuangan Tahunan”. Proceeding PESAT. Vol.2, hal 53-61 Watts, Ross L; Jerold L. Zimmerman. 1990.”Positive Accounting Theory: A ten Year Perspective”. The Accounting Review. Vol.65, No.1.hal 131-156.

http://digilib.mercubuana.ac.id/

Zarai, Muhammad Ali.2013.”Corporate Tax Planning and Debt Endogeneity: Case of American Firms”. International Journal of Business and Commerce. Vol.3, No.3.hal 42-53.

http://digilib.mercubuana.ac.id/

Lampiran 1 PERHITUNGAN DAN PENGOLAHAN DATA MENGGUNAKAN SPSS

Warning # 849 in column 23. Text: in_ID The LOCALE subcommand of the SET command has an invalid parameter. could not be mapped to a valid backend locale. GET FILE='D:\Tesis Santos\DATA ANALISIS\DATA NET\OLAH_DATA_NET_4_VAR_EDIT_HETERO.sav'. DATASET NAME DataSet1 WINDOW=FRONT. REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT ETR /METHOD=ENTER SPEC_LEV SPEC_REC PMA SIZE DER /RESIDUALS DURBIN.

Regression [DataSet1] D:\Tesis Santos\DATA ANALISIS\DATA NET\OLAH_DATA_NET_4_VAR_EDIT_HETERO.sav

Descriptive Statistics Mean

Std. Deviation

N

ETR

,245968

,0403407

175

SPEC_LIAB

,030176

,0451178

175

SPEC_REC

,049256

,0732795

175

PMA

,66

,474

175

SIZE

15,091650

1,6856674

175

DER

,947383

,8932652

175

http://digilib.mercubuana.ac.id/

It

Correlations ETR ETR

SPEC_LIAB

SPEC_REC

PMA

SIZE

DER

1,000

,197

,073

-,102

-,206

,022

SPEC_LIAB

,197

1,000

,407

,099

-,031

,187

SPEC_REC

,073

,407

1,000

-,002

-,127

,037

PMA

-,102

,099

-,002

1,000

-,139

-,141

SIZE

-,206

-,031

-,127

-,139

1,000

,026

DER

,022

,187

,037

-,141

,026

1,000

ETR

.

,004

,169

,089

,003

,387

SPEC_LIAB

,004

.

,000

,097

,344

,007

SPEC_REC

,169

,000

.

,488

,047

,311

PMA

,089

,097

,488

.

,033

,031

SIZE

,003

,344

,047

,033

.

,364

DER

,387

,007

,311

,031

,364

.

ETR

175

175

175

175

175

175

SPEC_LIAB

175

175

175

175

175

175

SPEC_REC

175

175

175

175

175

175

PMA

175

175

175

175

175

175

SIZE

175

175

175

175

175

175

DER

175

175

175

175

175

175

Pearson Correlation

Sig. (1-tailed)

N

Variables Entered/Removed Model

Variables

Variables

Entered

Removed

DER, SIZE, 1

a

Method

. Enter

SPEC_REC, PMA, SPEC_LIAB

b

a. Dependent Variable: ETR

http://digilib.mercubuana.ac.id/

b. All requested variables entered.

b

Model Summary Model

R

1

,324

R Square

a

Adjusted R

Std. Error of the

Square

Estimate

,105

,079

Durbin-Watson

,0387242

1,852

a. Predictors: (Constant), DER, SIZE, SPEC_REC, PMA, SPEC_LIAB b. Dependent Variable: ETR

a

ANOVA Model

1

Sum of Squares

df

Mean Square

Regression

,030

5

,006

Residual

,253

169

,001

Total

,283

174

F

Sig.

3,966

,002

b

a. Dependent Variable: ETR b. Predictors: (Constant), DER, SIZE, SPEC_REC, PMA, SPEC_LIAB

Coefficients Model

Unstandardized

Standardized

Coefficients

Coefficients

B

Std. Error

(Constant)

,334

,028

SPEC_LIAB

,208

,073

SPEC_REC

-,027

PMA

a

t

Sig.

Beta

Collinearity Statistics

Tolerance

VIF

11,778

,000

,233

2,844

,005

,788

1,269

,044

-,050

-,618

,537

,816

1,226

-,014

,006

-,162

-2,166

,032

,942

1,062

SIZE

-,005

,002

-,227

-3,064

,003

,963

1,039

DER

-,002

,003

-,037

-,489

,625

,937

1,067

1

a. Dependent Variable: ETR

http://digilib.mercubuana.ac.id/

Residuals Statistics Minimum Predicted Value

Maximum

a

Mean

Std. Deviation

N

,215889

,291943

,245968

,0130729

175

-,1577820

,1607892

,0000000

,0381637

175

Std. Predicted Value

-2,301

3,517

,000

1,000

175

Std. Residual

-4,075

4,152

,000

,986

175

Residual

a. Dependent Variable: ETR

One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parameters

175 Mean

a,b

Std. Deviation

Most Extreme Differences

Kolmogorov-Smirnov Z

,0000000 ,03816372

Absolute

,094

Positive

,094

Negative

-,084 1,245

Asymp. Sig. (2-tailed)

,090

a. Test distribution is Normal. b. Calculated from data.

http://digilib.mercubuana.ac.id/

REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL CHANGE /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT ETR /METHOD=ENTER SPEC_LIAB SPEC_REC PMA SIZE DER /SCATTERPLOT=(*ZPRED ,*SRESID) /RESIDUALS DURBIN HISTOGRAM(ZRESID).

http://digilib.mercubuana.ac.id/

http://digilib.mercubuana.ac.id/

Lampiran 2

EMITEN SMCB

SMGR

CPIN

TKIM

GJTL

PBRX

SCCO

TAHUN 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013

SPEC_LE V 0,0020 0,0029 0,0035 0,0026 0,0037 0,0190 0,0296 0,0246 0,0277 0,0263 0,0027 0,0034 0,0030 0,0080 0,0048 0,0071 0,0065 0,0088 0,0074 0,0061 0,0141 0,0133 0,0110 0,0118 0,0135 0,0291 0,0010 0,0012 0,0006 0,0014 0,1951 0,2183 0,2297 0,2429

SPEC_RE C 0,0026 0,0012 0,0001 0,0001 0,0001 0,0231 0,0192 0,0179 0,0196 0,0226 0,0288 0,0007 0,0013 0,0043 0,0066 0,1408 0,1090 0,1156 0,0923 0,0985 0,0831 0,0203 0,0218 0,0225 0,0247 0,0214 0,0224 0,0157 0,0015 0,0197 0,2449 0,3116 0,3125 0,2937

PMA 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1

http://digilib.mercubuana.ac.id/

SIZE 16,1609 16,2089 16,3144 16,5165 16,6601 16,5604 16,7942 17,0956 17,2428 17,3511 15,6901 15,9957 16,3291 16,5706 16,8535 16,8561 16,9637 17,0711 17,2801 17,3334 16,1546 16,2626 16,3704 16,5467 16,5908 13,6959 14,2310 14,5102 14,8696 15,3323 13,9619 14,1909 14,2122 14,3820

DER 0,53 0,35 0,16 0,41 0,37 0,22 0,35 0,46 0,41 0,37 0,47 0,43 0,51 0,58 0,91 2,45 2,46 2,46 2,26 1,91 1,94 1,61 1,35 1,68 1,68 4,31 1,21 1,43 1,36 0,79 1,72 1,80 1,27 1,49

ETR 0,2766 0,2665 0,2787 0,2875 0,2863 0,2252 0,2229 0,2164 0,2263 0,2140 0,2123 0,2058 0,2060 0,2673 0,1710 0,2495 0,2832 0,1636 0,2500 0,2500 0,2587 0,2011 0,2231 0,2772 0,3152 0,1927 0,2017 0,2000 0,1802 0,2174 0,2633 0,2431 0,2445 0,2769

AISA

CEKA

DLTA

ICBP

MYOR

ROTI

STTP

HMSP

2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011

0,2241 0,0014 0,0016 0,0008 0,0014 0,0013 0,2383 0,0177 0,0207 0,1344 0,0617 0,0198 0,0070 0,0041 0,0068 0,0043 0,0299 0,0240 0,0262 0,0288 0,0358 0,0063 0,0097 0,0013 0,0098 0,0129 0,0144 0,0234 0,0163 0,0340 0,0236 0,0339 0,0409 0,0441 0,0375 0,0242 0,0239 0,0343

0,3350 0,0223 0,0121 0,0112 0,0086 0,0059 0,0214 0,0472 0,3276 0,2285 0,1649 0,0371 0,1081 0,0645 0,0070 0,0059 0,1125 0,1101 0,0925 0,0832 0,0738 0,2413 0,1962 0,1863 0,2111 0,1895 0,0033 0,0025 0,2269 0,0025 0,0475 0,0638 0,0610 0,0800 0,0823 0,0976 0,0079 0,0125

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 0 0 1 1

http://digilib.mercubuana.ac.id/

14,3199 14,4766 15,0937 15,1681 15,4291 15,8132 13,6535 13,6212 13,8428 13,8828 14,0656 13,4710 13,4533 13,5216 13,6728 13,8074 16,4079 16,5383 16,6921 16,8727 17,0308 15,2969 15,7026 15,9321 16,0887 16,1468 13,2503 13,5399 14,0019 14,4158 14,5781 13,3836 13,7481 14,0385 14,2008 14,3463 16,8372 16,7796

1,03 2,28 0,96 0,90 1,13 1,05 1,75 1,03 1,22 1,02 1,39 0,20 0,22 0,25 0,28 0,30 0,45 0,42 0,48 0,60 0,66 1,18 1,18 1,72 1,71 1,47 0,25 0,39 0,81 1,32 1,23 0,31 0,48 0,54 0,53 0,52 1,01 0,90

0,2453 0,1565 0,1902 0,2182 0,2288 0,2197 0,2674 0,2606 0,3031 0,2482 0,2816 0,2431 0,2594 0,2577 0,2453 0,2409 0,2647 0,2472 0,2460 0,2473 0,2529 0,2411 0,2282 0,2623 0,2195 0,2263 0,2691 0,2518 0,2535 0,2504 0,2539 0,2700 0,2932 0,2856 0,2548 0,2641 0,2658 0,2611

DVLA

KAEF

KLBF

SQBB

TCID

ASII

MERK

2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014

0,1092 0,1173 0,1299 0,0099 0,0019 0,0012 0,0042 0,0014 0,0210 0,0119 0,0177 0,0088 0,0052 0,0198 0,0258 0,0326 0,0335 0,0366 0,0144 0,0137 0,0128 0,0095 0,0149 0,0024 0,0085 0,0048 0,0237 0,0181 0,0186 0,0186 0,0168 0,0132 0,0122 0,0141 0,0099 0,0036 0,0021 0,0171

0,0148 0,0138 0,0057 0,0329 0,0323 0,0198 0,0478 0,0379 0,0519 0,0580 0,0499 0,0249 0,0147 0,0144 0,0127 0,0140 0,0131 0,0112 0,0390 0,0406 0,0297 0,0249 0,0351 0,1889 0,2132 0,2242 0,1926 0,1693 0,0110 0,0075 0,0078 0,0083 0,0084 0,0031 0,0026 0,0022 0,0019 0,0029

1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

http://digilib.mercubuana.ac.id/

17,0831 17,1262 17,1612 13,6578 13,7411 13,8875 13,9895 14,0276 14,3207 14,4001 14,5481 14,7205 14,9035 15,7661 15,9287 16,0581 16,2416 16,3352 12,6761 12,7987 12,8921 12,9508 13,0376 13,8617 13,9385 14,0479 14,1980 14,4324 18,5416 18,8493 19,0210 19,1815 19,2795 12,9826 13,2783 13,2524 13,4545 13,4823

0,97 0,94 1,10 0,33 0,28 0,28 0,30 0,28 0,49 0,43 0,45 0,52 0,64 0,23 0,27 0,28 0,33 0,27 0,20 0,18 0,37 0,36 0,29 0,19 0,20 0,22 0,21 0,24 1,10 1,02 1,03 1,02 0,96 0,20 0,18 0,37 0,36 0,29

0,2569 0,2544 0,2578 0,2794 0,2730 0,2718 0,2843 0,2356 0,2234 0,2597 0,2591 0,2410 0,2506 0,2410 0,2336 0,2309 0,2340 0,2325 0,2568 0,2547 0,2522 0,2505 0,2512 0,2425 0,2635 0,2602 0,2664 0,2720 0,1915 0,1822 0,1848 0,1899 0,1911 0,2449 0,1838 0,2341 0,2525 0,2667

VOKS

UNVR

BATA

INAI

INTP

JPFA

INDF

AMFG

2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012

0,1331 0,0763 0,0178 0,0266 0,0036 0,0431 0,0249 0,0350 0,0411 0,0525 0,0547 0,0817 0,0412 0,0683 0,0859 0,0717 0,0435 0,0189 0,0049 0,0405 0,0010 0,0022 0,0015 0,0007 0,0015 0,0069 0,0001 0,0170 0,0383 0,0920 0,0457 0,0495 0,0742 0,0713 0,0582 0,0225 0,0288 0,0548

0,0001 0,0291 0,0066 0,0007 0,0001 0,0140 0,0002 0,0148 0,0253 0,0235 0,0092 0,0103 0,0128 0,0119 0,0150 0,0045 0,0066 0,0043 0,0042 0,0048 0,0055 0,0019 0,0001 0,0006 0,0011 0,0060 0,0058 0,0041 0,0071 0,0030 0,0071 0,0129 0,0093 0,0108 0,0099 0,0679 0,0287 0,0154

1 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

http://digilib.mercubuana.ac.id/

13,9349 14,2685 14,3450 14,4863 14,3898 15,9790 16,1652 16,2992 16,4169 16,4744 13,0904 13,1551 13,2606 13,4309 13,5605 12,8714 13,2072 13,3249 13,5488 13,7071 16,5464 16,7143 16,9403 17,0967 17,1788 15,7585 15,9277 16,2099 16,5181 16,5711 17,6715 17,7968 17,8985 18,1734 18,2691 14,6795 14,8053 14,9519

1,92 2,17 1,82 2,25 2,24 1,85 1,85 2,02 2,14 2,11 0,46 0,46 0,48 0,72 0,81 3,88 4,13 3,74 5,06 5,15 0,14 0,15 0,17 0,16 0,17 1,14 1,18 1,30 1,51 1,97 0,47 0,70 0,74 1,04 1,08 0,29 0,25 0,27

0,3979 0,2149 0,2038 0,2424 0,2574 0,2530 0,2530 0,2517 0,2523 0,2525 0,2790 0,2765 0,2700 0,3040 0,2845 0,3492 0,1392 0,2369 0,2999 0,3265 0,2409 0,2349 0,2366 0,2399 0,2232 0,2405 0,2302 0,2127 0,2850 0,2907 0,2757 0,2299 0,2425 0,2683 0,2935 0,2461 0,2455 0,2256

SKLT

UNIC

BRAM

KICI

AUTO

2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014

0,0150 0,0067 0,0214 0,0132 0,0140 0,0278 0,0290 0,0059 0,0058 0,0067 0,0019 0,0020 0,0197 0,0307 0,0263 0,0032 0,0080 0,0012 0,0002 0,0045 0,0006 0,0003 0,0468 0,0324 0,0324 0,0650 0,0284

0,0677 0,0672 0,0040 0,0071 0,0036 0,0095 0,0075 0,0189 0,0231 0,0200 0,0163 0,0129 0,0004 0,0002 0,0002 0,0046 0,0020 0,0910 0,1139 0,0562 0,0280 0,0335 0,0463 0,0463 0,0500 0,0511 0,0483

1 1 1 1 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 1 1 1 1

http://digilib.mercubuana.ac.id/

15,0795 15,1812 12,2029 12,2748 12,4282 12,6181 12,7116 14,6383 14,7496 14,6913 15,0106 14,9903 14,2161 14,3224 14,6146 14,8915 15,1594 11,3614 11,3785 11,4612 11,4957 11,4798 15,5357 15,7563 15,9995 16,3506 16,4814

0,28 0,23 0,69 0,74 0,93 1,16 1,16 0,85 0,96 0,78 0,85 0,80 0,26 0,38 0,36 0,47 0,73 0,34 0,36 0,43 0,33 0,23 0,38 0,47 0,62 0,32 0,42

0,2493 0,2328 0,2168 0,2545 0,2671 0,2564 0,2500 0,2128 0,0810 0,2373 0,2106 0,2439 0,3232 0,4225 0,1094 0,3397 0,2712 0,2266 0,2355 0,2662 0,2541 0,2568 0,2052 0,2089 0,2145 0,2200 0,2323

DAFTAR RIWAYAT HIDUP Data Diri Nama

: Santoso Wahyu Utomo, S.E.

Jenis kelamin

: Laki-laki

Tempat/Tgl. Lahir

: Wonogiri, 15 Maret 1984

Alamat

: Permata Tajur Town House A-6, RT003/03, Tajur, Ciledug, Tangerang

Nomor HP

: 085647169333 / 081316559995

E-mail

: [email protected]

Riwayat Pendidikan 2008-2010

: Fakultas Ekonomi Universita Mercu Buana

2002-2005

: Program Diploma III Spesialisasi Penilai/PBB STAN Jakarta

1999-2002

: SMU Negeri 1 Wonogiri

1996-1999

: SMP Negeri 1 Sidoharjo

1989-1996

: SD Negeri 2 Nungkulan

Pengalaman Kerja 2006-sekarang

: Direktorat Jenderal Pajak

2012-sekarang

: Pengajar/Instruktur Brevet A-B Ikatan Akuntan Indonesia (IAI)

Wilayah Jakarta 2015-sekarang

: Pengajar/Instruktur Brevet A-B Universitas Mercu Buana

http://digilib.mercubuana.ac.id/