Dr. Ning Rahayu, M.Si.


Ning Rahayu (Ning) is Tax Partner at DSH Tax Consulting and a lecturer for Bachelor, Master and Doctoral Program in Taxation at Faculty of Administrative Science and Lecturer for Master and Doctoral Programs in Accounting (especially taxation) at Faculty of Economics and Business Universitas Indonesia. She has 32 years experiences in tax services industry including tax compliance, tax planning, and tax litigation.

Ning is acknowledged as tax expert witness in various tax cases and one of the best tax attorney in Indonesia. She is leading in winning tax appeal and judicial review cases with more than 90% success record.

Besides, Ning is the Taxation Books Author, Writer in both of various Acredited International Journals and National Journals, and Active Tax Researcher in Taxation. Furthermore, She is also a regular speaker in various taxation seminars and workshops.

A lot of Taxation FGDs related to the Arrangement of Government Policy, especially in Taxation, have been attended by her as the the key speaker. Some of the FGDs were held by: Directorate of General Taxation (DGT) , Fical Policy Agency (BKF), Coordinating Ministry of Economy (Menko Perekonomian), Ministry of Cooperatives and Small and Medium Enterprise (Kementerian Koperasi dan UKM), Bank Indonesia, Financial Services Authority/Otoritas Jasa Keuangan (OJK), Provincial Government of DKI Jakarta, etc.

Last but not least, Ning was Active Member in the Consortium of The Ministry of Finance, Association of Tax Consultant Indonesia/Ikatan Konsultan Pajak Indonesia (IKPI), and Universities in Assement of Tax Consultant Certification (USKP). At that ocassion, she liabled to prepare the assessment questions and cases, especially for International Taxation, and act as the corector of the assessment result. She also acknowledged as the Wonder Woman in Taxation by the Rector of Universitas Indonesia in 2015.

Certificate & License

Licensed as Tax Attorney

Certified Lecturer

Honors, Achievements,
and Organizational Experiences

Head of the Academic Senate

The Faculty Administration Science University of Indonesia

Corrector and Examiner

Tax Consultant Certification Test (USKP)

Active Speaker

National and International Tax Seminars and Conferences


University of Indonesia, Indonesia

Doctorate of Fiscal Administration

University of Indonesia, Indonesia

Master of Administration and Tax Policy (cum laude)

University of Indonesia, Indonesia

Diploma in Tax Administration (cum laude)

Other Tax Experts

Want to talk more with us?