CBO (Chief Business Officer) & Chief of Commisioner

Dr. DANNY WIBOWO

MM, Ak., ACPA, BKP ©,  CMA, CA, CPA, CLI, CFra, CFE, CFI, CSA, CPA (Aust)

Practice Focus :

  • LECTURER & PRACTITIONER, ACCOUNTING, AUDITING AND TAXATION

About

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.

Education

  • 2019
    Satya Wacana Christian University — Doctorate in Tax and Economic Development
  • 2010
    Indonesian Tax Consultants Association — Certified Tax Consultant (BKP)
  • 2009
    Target Consulting Group — Tax Certification Programs Brevet A, B & C
  • 2008
    Brawijaya University — Accounting Professional Program
  • 2002
    Airlangga University — Postgraduate Program in Economics, Doctoral Candidate
  • 1995
    Surabaya University — Postgraduate Program in Marketing, Master of Management
  • 1989
    Widya Mandala Catholic University — Bachelor’s Degree in Economics, Accounting
  • 1985
    St. Louis I High School — Natural Sciences Track

Organization

  • 2025 - now
    - Professional Certification In Forensic Auditing (CFrA)
    - 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
    - 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
  • 1997 - now
    American Management Association (AMA) as a member

Professional Journey

2025 - Present

Founder & Cbo Mab Advisory (pt Mitra Advisory Bersama)

2025

  • Tax Consultant at Rumah Sakit Kharitas Pontianak
  • General audit at Yayasan Santo YohanesSalib Bengkayang

2024

  • Investigation audit at Koperasi Karyawan Universitas Surabaya
  • Investigation audit at PT. Nusanta Tama Properti Cikarang
  • General audit at PT. Prakhya Tama Cakrawala Surabaya
  • General audit at Perusahaan Umum Daerah Perkebunan Margomulyo Kediri

2021

  • General audit at Yayasan Widya Sasana Malang
  • General audit at Supra Graha Pratama Surabaya

2016

  • General audit at Perusahaan Daerah Pasar Surya Surabaya
  • General audit at Satoria Properti

2010

Tax Consultant at Rumah Sakit UmumLukas Bangkalan

Teaching Experiences

2025 - Present

  • Pasca Sarjana di Universitas Katolik Widya Mandala
  • Pasca Sarjana di Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
  • Pasca Sarjana di Universitas Surabaya

2024 - Present

Fakultas Vokasi di Universitas Brawijaya Malang

2013 - 2014

FEB di Universitas Ciputra

2009 - 2011

FEB di Universitas Kristen Petra Surabaya

2008 - Present

Prodi Akuntansi di Sekolah Tinggi Ilmu Ekonomi Indonesia

1997

FEB di Universitas Surabaya

1996 - 1997

FEB di Universitas Katolik Widya Mandala Surabaya

Research Experiences

2025

  • “Substance over Form in Tax Compliance and Risk of Fraud in SelfAssessment System” by AKRUAL: Jurnal Akuntansi, 17(1) ISSN: 2085-9643
  • “The Principle of Family Business in Indonesia Management Review” by Journal of Economic Cooperation and Development, ISSN: 1308-7800.
  • Buku “Pemeriksaan Pajak: Kepatuhan dan Aspek Psikologis WP vs Fiskus Edisi Revisi” by Deepublish edition Agustus 2025 (ISBN: 9786340112719)
  • “Taxpayer Moral Integrity In Tax Amnesty (Case Study Luwuk)” by Borneo Journal of Social Science & Humanities, 7 (1) ISSN: 2682-8235
  • “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)
  • “Pemeriksaan Pajak: Kepatuhan dan Aspek Psikologis WP vs Fiskus” by Deepublish, edition September 2024(ISBN: 978-623-029302-3)
  • “Taxable Entrepreneur’s (PKP) Strategies in Sustaining Business” by Social Science and Human Research Bulletin, 1(5) ISSN: 3050-5542
  • “Women behind the veil: Power and lifestyle in workplace fraud” by Journal of Infrastructure, Policy, and Development, 8(8), ISSN: 2572-7931
  • “Analisis Barang Kebutuhan Pokok yang Mendapat Fasilitas PPN Dibebaskan” by Management and Sustainable Development Journal, 6(2), ISSN: 2657-2036
  • “The Power of Social Capital in Business Continuity: Case Study in East Flores” by Organization & Management Scientific Quarterly Polandia, 4(60), ISBN (1899 6116)
  • “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)
  • “Pemegang Saham, Menambah Hutang atau Modal?” by Deepublish, edition April 2024 (ISBN: 978-623-02-8369-7)
  • “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)
  • “Bangkitnya Semangat Pasca Fraud” by Association of Certified Fraud Examiners (ACFE), 8(2) edition December 2023 (ISBN: 2502-695X)
    Buku Monograf
  • “Resistance of Business Actors as Taxpayers to Tax Regulations” by Eliva Press, edition October 2023 (ISBN:978-99993-1-115-1)
  • Buku Referensi “Teknik Perhitungan PPh Pasal 21/26” by Deepublish editon September 2023 (ISBN: 978-623-02-7246-2)
  • “Eksistensi Modal Sosial Atas Kewajiban PPN Dalam Menjaga Kelangsungan Usaha” by Politeknik Ganesha Medan, 7(3) edition July 2023(ISSN 2548-7507)
  • “The Resistance of Business Actors as Taxpayers Towards Tax Regulation” by Social Science Research Network, 9(6) edition June 2023 (ISSN: 2405-8440)
  • “Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis” by Association of Certified Fraud Examiners (ACFE), 8(1) edition June 2023 (ISSN:2 2502-695X)
  • “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)
  • “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)
  • “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)”
  • “Behavioral Finance Theory in Investment Decision” published by Turkish Online Journal of Qualitative Inquiry, Vol. 12 no.5 edition June 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
  • “Analysis of Financial Business Sustainability Study on Conventional Banks, Islamic Banks and Coop” published by Budapest International Research and Critics-Journal, Vol. 4 no.2 edition May2021
  • “The Influence of Human Development Index Components on Economic Growth in DIY” published by Atlantis Press Vol. 16, 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
  • “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
  • “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

Licenses

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)

Management Accountant

No. MID-014448

Izin Akuntan Berpraktik

No. Registrasi AB.53

Accounting Services

  • No. 30/KM/1PPPK/2015,
  • No. 60/KM.1PPPK/2018

Liquidator

No. CLI-00062

Audit Forensik

No. Reg. AUD. 082.0000053.2018

Chartered Accountant

No. 11.D45247

Izin Kuasa Hukum pada Pengadilan Pajak

No. Registrasi KH-01204