Books:

1. Darussalam and Danny Septriadi, Membatasi kekuasaan Untuk Mengenakan Pajak: Tinjauan Akademis terhadap Kebijakan, Hukum, dan Administrasi Pajak di Indonesia (Limit on the Taxing Power: Academic Analysis of Tax Law, Policy, and Administration in Indonesia), Grasindo, January 2006.
   
   
2. John Hutagaol, Darussalam, and Danny Septriadi, Kapita Selekta Perpajakan (Selected Issues in Taxation), Salemba Empat, December 2006.
   
   
3. Darussalam and Danny Septriadi, Konsep dan Aplikasi Cross-border Transfer Pricing untuk Tujuan Perpajakan (Concept and Application of Cross-border Transfer Pricing for Tax Purpose), Danny Darussalam Tax Center, July 2008.
   
   
4. John Hutagaol, Darussalam, and Danny Septriadi, Konsep dan Aplikasi Perpajakan Internasional (Concept and Application of International Taxation), Danny Darussalam Tax Center, December 2008.
   
   

Articles:

1. Darussalam, "Perlakuan Pajak Penghasilan atas Reorganisasi Divisif yang berupa Spin-Off, Split-Off , dan Split-Up (Income Tax Treatment of Divisive Reorganizations: Spin-Off, Split-Off, and Split-Up)", Journal Kipas, ISSN 1410-9476, Volume III, Number: 027, October 2001.
   
   
2. Darussalam, "Perpajakan Internasional atas Penghasilan Electronic Commerce (International Taxation on Income from Electronic Commerce)", Berita Pajak, ISSN 0126-0405, Number: 1450/year XXXIV/1, September 2001.
   
   
3. Darussalam and Danny Septriadi, "Kerancuan dalam Perumusan Bentuk Usaha Tetap (Confusing on Drafting the Concept of Permanent Establishment)", Indonesian Tax Review, ISSN 1412-1727, Volume IV, Edition 16/2005.
   
   
4. Darussalam and Danny Septriadi, "Sistem Pemajakan atas Perseroan dan Orang Pribadi Sebagai Pemegang Sahamnya-Bagian I (Corporate and Shareholder Income Taxation-Part I)", Indonesian Tax Review, ISSN 1412-1727, Volume IV, Edition 19/2005.
   
   
5. Darussalam and Danny Septriadi, "Sistem Pemajakan atas Perseroan dan Orang Pribadi Sebagai Pemegang Sahamnya-Bagian II (Corporate and Shareholder Income Taxation-Part II)", Indonesian Tax Review, ISSN 1412-1727, Volume IV, Edition 20/2005.
6. Darussalam and Danny Septriadi, "Demokratisasi Pengesahan Perjanjian Penghindaran Pajak Indonesia (P3B) Indonesia (Democratization of Ratification of Indonesian Tax Treaties)", Jurnal Perpajakan Indonesia, ISSN 1414-0518, Volume 4, Number 10, July 2005.
   
   
7. Darussalam and Danny Septriadi, "Kedudukan Surat Keterangan Domisili dalam Menentukan Hak Mendapatkan Fasilitas P3B (the Role of Certificate of Domicile to Obtain Tax Treaty Benefits)", Indonesian Tax Review, ISSN 1412-1727, Volume IV, Edition 48/2005.
   
   
8. Darussalam and Danny Septriadi, "Membatasi Kekuasaan untuk Mengenakan Pajak (Limit on the Taxing Power)", Bisnis Indonesia, 14 November 2005.
   
   
9. Darussalam and Danny Septriadi, "Upaya Menangkal Praktik Penghindaran Pajak (Anti Tax Avoidance Rules)". Bisnis Indonesia, 12 December 2005.
   
   
10. Darussalam and Danny Septriadi, "Sudah Jatuh Tertimpa Tangga". Bisnis Indonesia, 26 December 2005.
    
    
11. Darussalam and Danny Septriadi, "Ketidakadilan Pemajakan Penghasilan Karyawan (Unfair Tax Treatment of Employee Income Tax)". Bisnis Indonesia, 2 January 2006.
    
    
12. Darussalam and Danny Septriadi, "Proses Legislasi UU Pajak, Bagaimana Seharusnya (Tax Legislation Process: How Should it be?)", Bisnis Indonesia, 13 February 2006.
    
    
13. Darussalam and Danny Septriadi, "Constitutional Law 1945 and Taxation: A Proposal for Amendment", The Proceedings of International Seminar on "Harmonious Society and Judicial Tax Reform", China, May 2006.
    
    
14. Darussalam and Danny Septriadi, "Tax Tribunal", The Proceedings of International Seminar on "Harmonious Society and Judicial Tax Reform", China, May 2006.
    
    
15. Darussalam and Danny Septriadi, "Tax Collection Enforcement", The Proceedings of International Seminar on "Harmonious Society and Judicial Tax Reform", China, May 2006.
    
    
16. Darussalam and Danny Septriadi, "Settlement of Tax Dispute Mechanism", The Proceedings of International Seminar on "Harmonious Society and Judicial Tax Reform", China, May 2006.
    
    
17. Darussalam and Danny Septriadi, "Menyoal Denda atas Keberatan dan Banding yang Ditolak (The Question regarding Penalty of Rejected Tax Objection and Appeal)", Bisnis Indonesia, 23 April 2007.
    
    
18. Darussalam and Danny Septriadi, "UU PPh Perlu Mengatur Anti Penghindaran Pajak (The Important of General Anti Avoidance Rule in Indonesian Income Tax Act)", Bisnis Indonesia, 21 May 2007.
    
    
19. Darussalam and Danny Septriadi, "Withholding Tax di Indonesia Masih Jauh dari Pakem (Withholding Tax System in Indonesia: Far Away from International Best Practice)", Indonesian Tax Review, 2007.
    
    
20. Darussalam and Danny Septriadi, "Pemajakan atas Illusory Gain di Indonesia (Taxation of Illusory Gain in Indonesia)", Ortax Online, 2007.
    
    
21. Darussalam and Danny Septriadi, "When Bad Things Happen to Good Taxpayer", Ortax Online, 2007.
    
    
22. Darussalam and Danny Septriadi, "Beda Negara Beda Pandangan dalam hal Tax Avoidance (The Difference of Concept of Tax Avoidance)", Inside Tax, September 2007.
    
    
23. Darussalam and Danny Septriadi, "Tax Treaty Shopping dan Anti Penghindaran Pajak (Treaty Shopping and Anti Tax Avoidance)", Inside Tax, September 2007.
    
    
24. Darussalam and Danny Septriadi, "Dampak Jika Pasal Independent Personal Services dalam P3B Indonesia diasimilasikan dalam Pasal Permanent Establishment (How the Impact of Deletion of Article 14 of OECD Model Treaty against Indonesian Tax Treaties in the Future?)", Inside Tax, September 2007.
    
    
25. Darussalam and Danny Septriadi, "Kapan Saat Terutang PPh Pasal 26 atas Bunga? (Timing Issue on Withholding Tax of Article 26 on Interest Payment)", Inside Tax, September 2007.
    
    
26. Darussalam and Danny Septriadi, "Abuse of Transfer Pricing in Indonesia: Real or Myth?", Inside Tax, November 2007.
    
    
27. Darussalam and Danny Septriadi, "Advance Pricing Agreement (APA) sebagai Alternatif Pemecahan Sengketa Transfer Pricing (Advance Pricing Agreement (APA) as a Settlement of Transfer Pricing Dispute)", Inside Tax, November 2007.
    
    
28. Darussalam, Danny Septriadi, and Indrayagus Slamet, "Abuse of Transfer Pricing melalui Tax Haven Countries (Abuse of Transfer Pricing through Tax Haven Countries)", Inside Tax, November 2007.
    
    
29. Darussalam and Danny Septriadi, "Peran Putusan Pengadilan Negara Lain dan Pendapat Akademisi dalam Tax Treaty Interpretation (The Role of Tax Court Decision and Tax Experts of Other Countries on Tax Treaty Interpretation)", Inside Tax, November 2007.
    
    
30. Darussalam and Danny Septriadi, "Menunggu Lahirnya Ombudsman Pajak di Indonesia dalam rangka Peningkatan Kualitas Sistem Perpajakan (Waiting for the Establishment of Tax Ombudsman in Indonesia)", Inside Tax, Desember 2007.
    
    
31. Darussalam and Danny Septriadi, "Pentingnya Advance Ruling dalam Self Assessment System (The Role of Advance Ruling on Self Assessment System)", Inside Tax, December 2007.
    
    
32. Darussalam and Danny Septriadi, "Kapan suatu Agen Dianggap Sebagai Permanent Establishment? (When is There an Agency Permanent Establishment?)", Inside Tax, January 2008.
    
    
33. Darussalam and Danny Septriadi, "Perlunya Pembatasan Withholding Tax atas Penghasilan Usaha dalam RUU PPh (The Limitation of Withholding Tax System on Income Tax Law)", Ortax Online, January 2008.
    
    
34. Darussalam, "Sisi Lain Perseteruan Ditjen Pajak dan BPK (The Other Side of Conflict between Directorate General of Taxes and Audit Board of Republic of Indonesia," Bisnis Indonesia, 5 February 2008.
    
    
35. Darussalam and Danny Septriadi, "Indonesian Transfer Pricing Documentation: Quo Vadis?" Inside Tax, February 2008.
    
    
36. Darussalam and Danny Septriadi, "Catatan Tentang Ketentuan Kuasa Wajib Pajak Sejak UU KUP 2000 sampai UU KUP 2007 (Analysis of Tax Professional Regulation since Year 2000-Year 2007)". Inside Tax, February 2008.
    
    
37. Darussalam and Danny Septriadi, "Ada Apa Dibalik Ketentuan Kuasa Wajib Pajak? (Critical Analysis of Tax Professional Regulation)", Inside Tax, March 2008.
    
    
38. Darussalam and Danny Septriadi, "Transfer Pricing, Pemegang Saham Minoritas, dan Akuntan Publik (Transfer Pricing, Minority Shareholder, and Independent Accountant", Inside Tax, March 2008.
    
    
39. Darussalam and Danny Septriadi, "Hubungan antara PP No. 80 Tahun 2007 dan PMK No. 22/PMK.03/2008: Suatu Kajian Hukum (The Relationship Between PP No. 80/2007 and PMK 22/2008: A Critical Analysis)", Inside Tax, April 2008.
    
    
40. Darussalam and Danny Septriadi, "PMK No. 43/KMK.03/2008: Ketentuan Tentang Anti Penghindaran Pajak atas Pengambilalihan Kompensasi Kerugian (PMK No. 43/KMK.03/2008: Anti Tax Avoidance Rule of Compensation of Losses)", Inside Tax, April 2008.
    
    
41. Darussalam and Danny Septriadi, "Cross-border Intra Group Service", Inside Tax, May 2008.
    
    
42. Darussalam and Danny Septriadi, "PMK No. 22/PMK.03/2008: Tax Community Friendly atau Tax Profession Friendly? (PMK No. 22/PMK.03/2008: Tax Community Friendly or Tax Profession Friendly?)", Inside Tax, July 2008.
    
    
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", Inside Tax, July 2008.
    
    
44. Darussalam and Danny Septriadi, "Pembagian Hak Pemajakan atas Suatu Jenis Penghasilan Berdasarkan OECD Model Tax Treaty (The Allocation of Taxing Right Based on OECD Model Tax Treaty)", Inside Tax, October 2008.
    
    
45. Darussalam, "Pengampunan Pajak dan Pemilu 2009 (Tax Amnesty and 2009 Election)", Bisnis Indonesia, 31 October 2008.
    
    
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, Februari 2009.
    
    
48. Darussalam, “Pajak, Isu yang Terabaikan dalam Pemilu”, Kontan, 9 April 2009.
    
    
49. Darussalam dan Danny Septriadi, “Rugi Derivatif untuk Tujuan Spekulasi: Deductible or Not?”, Ortax Online, Mei 2009.
    
    
50. Darussalam dan Danny Septriadi, “Kedudukan Pengadilan Pajak di Berbagai Negara”, Ortax Online, August 2009.
    
    
51. Danny Septriadi, “Pajak Bisa Mulai dari Asosiasi”, Bisnis Indonesia, 21 August 2009.
    
    
52. Danny Septriadi dan Darussalam, ”Menghindari Pembonceng Pajak Gratis”, Bisnis Indonesia, 11 January 2010.
    
    
53. Darussalam, ”Kisruh Soal Tunggakan Pajak”, Jawa Pos, Halaman Pertama, 1 Maret 2010.
    
    
54. Darussalam, ”Meningkatkan Penerimaan Pajak Melalui Komite Pengawas Perpajakan”, Ortax, 25 Maret 2010.
    
    
55. Darussalam, ”Sistem Perpajakan butuh Reformasi Total”, Bisnis Indonesia, Halaman Pertama, 29 Maret 2010.
    
    
56. Darussalam, ”Reformasi Total Sistem Perpajakan, Liputan6.com, Maret 2010.
    
    
57. Darussalam, ”Mengurai Benang Kusut Perpajakan”, Kompas, 5 April 2010.
    
    
58. Darussalam, ”Absolutisme Kekuasaan Direktorat Jenderal Pajak”, Suara Pembaruan, Halaman Pertama, 5 April 2010.
    
    
59. Darussalam, ”Membasmi Kejahatan Perpajakan”, Investor Daily, Halaman Pertama, 12 April 2010.
    
    
60. Darussalam, ”Advance Ruling”, Tabloid Mingguan Kontan, Oktober 2010.
    
    
61. Darussalam, ”Pajak Warteg”, Tabloid Mingguan Kontan, 13 Desember 2010.
    
    
62. Darussalam, ”Dirjen Pajak Baru, DPR, dan Mafia Pajak”, Investor Daily, Halaman Pertama, 24 Januari 2011.
    
    
63. Darussalam, ”Polemik atas Pajak Film Impor”, Kolom Opini, Bisnis Indonesia, 28 Februari 2011.
    
    
64. Darussalam, ”Insentif PPh”, Tabloid Mingguan Kontan, 28 Februari 2011.

Several Comments quoted by Reputable newspaper and Magazine:

1. Darussalam, “ Penghindaran pajak di Indonesia masih bisa dilakukan dengan mudah, setidaknya dengan dua cara, pertama, melalui deviden terselubung, yang kedua, melarikan sebagian kekayaan ke anak perusahaan di negara-negara surga pajak”, Kompas, 9 April 2009.
   
   
2. Darussalam, “Agar wajib pajak tidak diberlakukan sewenang-wenang dalam hal administrasi, pembentukan Komite Pengawas Perpajakan tersebut sebagai tugas besar yang harus diselesaikan oleh Dirjen Pajak pengganti Darmin Nasution”, Seputar Indonesia, 26 May 2009.
   
   
3. Darussalam, “ Saya menyarankan agar pemerintah juga memungut PPh atas penghasilan Wajib Pajak yang sengaja dioper di negara-negara Tax Heaven”, Kontan, 25 June 2009.
   
   
4. Darussalam, “Angka 10% adalah angka yang sangat kecil untuk dialokasikan pada infrastruktur jalan. Sebaiknya dana yang dialokasikan itu mencapai 90%-100% dari hasil penerimaan pajak-pajak terkait kendaraan bermotor itu”, kompas.com, 5 August 2009.
   
   
5. Darussalam, “Pemerintah sebaiknya mulai mengajar potensi pajak yang hilang akibat praktik ekonomi ilegal, seperti penyelundupan atau pungutan liar”, Kompas, 6 December 2009.
   
   
6. Darussalam, “Bila kerjasama P3B yang dijalankan menyangkut semua aspek kerjasama P3B, Indonesia harus berhati-hati dalam proses negosiasinya”, Bisnis Indonesia, 11 January 2010.
   
   
7. Darussalam, ”Peraturan pajak lintas negara untuk industri secara substansi tidak ada masalah. Tapi sebagian materi dievaluasi supaya tidak memberatkan industri”, Koran Tempo, 11 January 2010.