PROFILE
DR (cand) DANNY WIBOWO, MM, Ak.,ACPA, BKP, CMA, CA,CPA (Aust), CLI, CFra, CFE, CPA.
Register Negara Akuntan 2493, Akuntan Berpraktik 53
Danny Wibowo is an academic and practitioner in accounting, auditing and taxation for more than 34 years. In supporting his profession, Danny Wibowo has multidisciplinary knowledge and has completed various levels of education from academics to professionals.
Danny Wibowo is active in various educational and skill development programs, as well as organisations in various professional associations. Danny Wibowo is often invited to be a guest speaker in various events at the Indonesian Accountants Association, Indonesian Tax Consultants Association, to several universities in Indonesia, and in various other events.
Chairman of the Accountant Services Office of East Java Region 2017-2023. Currently, Danny Wibowo is a member of the Professional Standards Board of the Indonesian Institute of Accountants for the period 2023-2027. Chairman of the Professional Ethics and R&D Division of the Indonesian Forensic Auditor Association (AAFI) for the period 2024 - 2029.
- License:
Tax Consultant :
No. SI-2116/PJ/2012 Sertifikasi A)
No. SI-2587/PJ/2013 Sertifikasi B)
No. KIP-1316/IP.C/PJ/2015 (Sertifikasi C)
Accounting Services
No. 30/KM/1PPPK/2015
No. 60/KM.1PPPK/2018
Chartered Accountant
No. 11.D45247
Management Accountant
No. MID-014448
Liquidator
No. CLI-00062
Izin Kuasa Hukum pada Pengadilan Pajak
No. Registrasi KH-01204
Izin Akuntan Berpraktik
No. Registrasi AB.53
Audit Forensik
No. Reg. AUD. 082.0000053.2018
OTHER
Date of Birth December 13, 1966
English Language reading, writing, speaking: good
Interest Reading, Traveling
RESEARCH EXPERIENCES
2025
Buku “Teknik Perhitungan PPh Pasal 21/26: Edisi Revisi Penerapan TER” by Deepublish edition September 2025 (ISBN: 9786340115062)
2025
“Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System” by AKRUAL: Jurnal Akuntansi, 17(1) ISSN: 2085-9643
2025
“The Principle of Family Business in Indonesia Management Review” by Journal of Economic Cooperation and Development, ISSN: 1308-7800.
2025
Buku “Pemeriksaan Pajak: Kepatuhan dan Aspek Psikologis WP vs Fiskus Edisi Revisi” by Deepublish edition Agustus 2025 (ISBN: 9786340112719)
2025
“Taxpayer Moral Integrity In Tax Amnesty (Case Study Luwuk)” by Borneo Journal of Social Science & Humanities, 7 (1) ISSN: 2682-8235
2025
“Tax Planning Menghadapi Kenaikan Tarif PPN: Studi pada Wajib Pajak di Flores Timur” by Management and Development Journal, 7(1) ISSN: 2657-2036
2024
“Auditing Lanjutan” by Deepublish edition Desember 2024 (ISBN: 978-623-02-9796-0)
2024
“Pemeriksaan Pajak: Kepatuhan dan Aspek Psikologis WP vs Fiskus” by Deepublish, edition September 2024(ISBN: 978-623-02-
9302-3)
2024
“Taxable Entrepreneur’s (PKP) Strategies in Sustaining Business” by Social Science and Human Research Bulletin, 1(5) ISSN: 3050-
5542
2024
“Women behind the veil: Power and lifestyle in workplace fraud” by Journal of Infrastructure, Policy, and Development,
8(8), ISSN: 2572-7931
2024
“Analisis Barang Kebutuhan Pokok yang Mendapat Fasilitas PPN Dibebaskan” by Management and Sustainable Development
Journal, 6(2), ISSN: 2657-2036
2024
“The Power of Social Capital in Business Continuity: Case Study in East Flores” by Organization & Management Scientific Quarterly Polandia, 4(60), ISBN (1899-
6116)
2024
“If it is Possible to be non-compliance, why should it be compliance” by Open Journal for Sociological Studies, 8(1), edition July (ISSN: 2560-5283)
2024
“Pemegang Saham, Menambah Hutang atau Modal?” by Deepublish, edition April 2024 (ISBN: 978-623-02-8369-7)
2024
“Psychology Social Behavior: Taxable Entrepreneurs Respond to VAT Policy Change” by Indonesian Journal of Social Science Research, 5(1), edition April 2024
(2775-1082)
2023
“The Response of Taxpayers to Tax Regulation Reviewed From the Social Community” by RefPress, edition December 2023 (ISBN: 1923-8401)
2023
“Bangkitnya Semangat Pasca Fraud” by Association of Certified Fraud Examiners (ACFE), 8(2) edition December 2023 (ISBN: 2502-695X)
2023
Buku Monograf “Resistance of Business Actors as Taxpayers to Tax Regulations” by Eliva Press, edition October 2023 (ISBN:978-99993-1-115-1)
2023
Buku Referensi “Teknik Perhitungan PPh Pasal 21/26” by Deepublish editon September 2023 (ISBN: 978-623-02-7246-2)
2023
“Eksistensi Modal Sosial Atas Kewajiban PPN Dalam Menjaga Kelangsungan Usaha” by Politeknik Ganesha Medan, 7(3) edition July 2023(ISSN 2548-7507)
2023
“The Resistance of Business Actors as Taxpayers Towards Tax Regulation” by Social Science Research Network, 9(6) edition June 2023 (ISSN: 2405-8440)
2023
“Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis” by Association of Certified Fraud Examiners (ACFE), 8(1) edition June 2023 (ISSN: 2502-695X)
2023
“The Influence of Word Of Mouth On Interest In Visiting And Its Impact On Visiting Decisions of National Park” by Journal of Namibian Studies, 34(2) edition June 2023 (ISSN: 2197-5523)
2023
“Respon Pengusaha Kena Pajak Terhadap Pengampunan Pajak yang Ke-2 di Kupang” by Management and Sustainability Development Journal, 5(1) edition April 2023 (ISSN: 2657-2036)
2022
“Analysis of the Effect of Islamic Corporate Governance on the Financial Performance of Islamic Banking in Indonesia” by Jurnal Ilmiah Ekonomi Islam, 8(03) edition November 2022 (ISSN: 3501-3506)
2022
“Business Sustainability: Behavior Of Taxpayers In Responding To VAT Regulation Changes” by Proceeding 2nd International Conference on Business & Social Sciences (ICOBUSS) March 5-6th, 2022
2021
“Ekonometrika Dasar Teori dan Praktik Berbasis SPSS (ISBN: 978-623-315-681-3)”
2021
“Behavioral Finance Theory in Investment Decision” published by Turkish Online Journal of Qualitative Inquiry, Vol. 1 2 no.5 edition June 2021
2021
“Expecation Gap in Surabaya The Assessment Between Auditors With Audit Report Users” published by Indonesian Journal of Social Science Research, Vol. 2 no.1-9 edition June 2021
2021
“Analysis of Financial Business Sustainability Study on Conventional Banks, Islamic Banks and Coop” published b y Budapest International Research and Critics- Journal, Vol. 4 no.2 edition May2021
2021
“The Influence of Human Development Index Components on Economic Growth in DIY” published by Atlantis Press Vol. 16, 2021
2021
“Unsupervised Data Mining Technique For Clustering Library In Indonesia” published by Ilkogretim Online Vol. 20 no.1 2021
2015
“Consumer Complaint Behavior (CCB) Pengguna Kartu Jombang Sehat (KJS) Dalam Upaya Meningkatkan Layanan Fasilitas Kesehatan (Studi Pada Rumah Sakit Swasta Dan Rsud Di Jombang)” published by Jurnal Ventura Vol. 18 no.1 edition April 2015, STIE Indonesia Surabaya
2013
“Pengaruh Pendapatan Perkapita, Economic Growth Rate, Economic Structure, dan Tax Rate terhadap Tax Ratio pada Negara-negara OECD dan Indonesia” published by Jurnal Akuntansi Universitas Jember (JAUJ) Vol.11
no.1 edition Juni 2013
2012
“Analisa Perbedaan Gross Domestic Product, Government Expenditures, Governance Index, Teledensity, Subsoil Asset dan Foreigh Direct Invesment Inflow Growth pada Negara Tax Havens dan Negara non Tax Havens” published by Jurnal Akuntansi Paradigma Universitas Brawijaya Malang
2012
“Hubungan Perusahaan yang Menerapkan Good Corporate Governance dengan Kepatuhan Perpajakan Formal pada Perusahaan Di Bursa Efek Indonesia Tahun 2007- 2011” published by Jurnal Ilmiah Akuntansi Bisnis Universitas Udayana Denpasar
2012
“Dimensi Nilai Jasa Bank Terhadap Kepuasan Nasabah dan Dampaknya pada Loyalitas (Studi pada Bank BCA Cabang Surabaya)” published by Jurnal Manajemen Pemasaran Universitas Kristen Petra Surabaya Vol.7 No.1 on April 2012
2011
“Analisis Positioning kartu Simpati di Surabaya berdasarkan Persepsi Pengguna terhadap Atribut Produk” published by Jurnal Ekuitas STIESIA Surabaya
EDUCATION
- 2019 -
Satya Wacana Christian University, Post Graduate, Tax and Economic Development
- 2010 -
Ikatan Konsultan Pajak Indonesia, Bersertifikat Konsultan Pajak (BKP).
- 2009 -
Target Consulting Group, Brevet A, B & C.
- 2008 -
Brawijaya University, Accounting Professional Program, GPA 3.44
- 2002 -
Airlangga University, Post Graduated, GPA 3.7, Economics, candidate of Doctor
- 1995 -
Surabaya University, Post Graduated, GPA 3.25, Marketing, Magister Management
- 1989 -
Widya Mandala Catholic University, Graduated of Economics, GPA 2.21, Accounting
- 1985 -
St. Louis I High School, Ilmu Pengetahuan Alam
PROFESSIONAL/ SOCIAL MEMBERSHIP
2025 - now
Professional Certification In Forensic Auditing (CFrA)
2025 - now
Deputy Chairperson for Standards, Code of Ethics, and Research and Development at the Indonesian Forensic Auditors
Association
2024 - 2029
Member of Ikatan Konsultan Pajak Indonesia (IKPI) Bidang
Litbang
2024 - now
Member of Asosiasi Auditor Forensik Indonesia (AAFI) Bidang
Standar, Kode Etik, dan Litbang
2023 - 2027
Member of the Accounting Services Professional Standards
Council in the National Management of the Indonesian Accountants Association
2017 - 2023
The Indonesian Institute of Accountants as Chief Accountant Office Accountant Services of East Java
2019 - now
Editor Indonesian Journal of Social Science Research (IJSSR) ISSN 2775-1082 (Online)
2018 - now
CPA Australia as a member
2017 - now
Association Certification Fraud Examiners (ACFE) as a member
2017 - now
The Indonesia Liquidators as a member
2013- now
The Indonesian Institute of Accountants as member
2014 - now
Institut Akuntan Publik Indonesia (IAPI) as a member
2011- now
The Institute of Certified Management Accountants (ICMA), Australia, as a Certified Membership and Continuing Education
2010 - now
Ikatan Konsultan Pajak Indonesia (IKPI) as a member 1
1997- now
American Management Association (AMA) as a member
CHURCH MEMBERSHIP
2016 - now
- Advisory of Bhakti Luhur Foundation and Perkasih Foundation
2007 - 2012
- The Chairman of the Region 12, St. Mary Immaculate Parish
2001 - 2007
- Head of Sector of the Region 12, St. Mary Immaculate Parish
2001 - now
- Member St. Lucas Choir
2001 - 2007
- St. Lucas Choir as a coordinator
1997 - 1998
- Member of Marriage Encounter
1989 - 1990
- Member Youth Commission Diocese of Surabaya
1983 - 1988
- Officer of the Presidium Regina Caeli Legion of Mary at St. Louis I High School
1972 - 1982
- Member of Taman Pendidikan Katolik (TPK) Choir and Sunday School, Sacred Heart of Jesus Parish
