Natural Resource Taxation in the Asia-Pacific Region. A forum on the design, implementation and evaluation of fiscal regimes for extractive industries. Jakarta, Indonesia, August 11-13, 2015; Speaker Biographies

Natural Resource Taxation in the Asia-Pacific Region

A forum on the design, implementation and evaluation of fiscal regimes for extractive industries

Jakarta, Indonesia, August 11-13, 2015

Speaker Biographies

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Mardiasmo

Mr. Mardiasmo is the Vice Minister of Finance Republic of Indonesia. Before being

sworn as Vice Minister of Finance on 27 October 2014, he was appointed as the

Acting (Plt.) Director General of Tax of Ministry of Finance. Focusing on

Accounting Science field, he has been serving as the Chairman of the Indonesian

Institute of Accountants since 2010. He graduated and holds degree in Economics

from Gajah Mada University, Yogyakarta in 1981 and then achieved Master of

Business Administration (MBA) from University of Bridgeport, Connecticut, USA

in 1989. He did his Doctor of Philosophy (PhD) in Development Administration

from University of Birmingham, UK in 1999.

Siti Aisah Abd Khalid

Ms. Siti Aisah Abd Khalid is the Director of the Petroleum Branch of the Inland

Revenue Board Malaysia (IRBM). She represents the IRBM in providing insights

on petroleum tax together with various government offices. Her work has involved

policy decisions and negotiations on overlapping claims over resources. In a career

of over 20 years with IRBM, she has almost 10 years experience in petroleum

taxation. As Branch Director, she is responsible for the operational functions of tax

compliance. She works with taxpayers and audit teams to improve timeliness and to

resolve petroleum tax disputed issues, as well as with Attorney General Office and

Ministry of Finance to help resolve complex and emerging issues that would pose

challenges to compliance. Ms. Siti Aisah Abd Khalid graduated from Indiana

University, USA with a BSc and MSc in finance.

Benedict Bingham

Ben Bingham has been the IMF senior resident representative in Indonesia since

September 2012. He joined the IMF in 1994. Prior to that, he worked for the

Overseas Development Institute in the South Pacific and for the World Bank in

Uganda. Since joining the IMF, he has worked on Africa (South Africa and Kenya),

the Middle East (Egypt and Pakistan) and since 2000 on Asia. His most recent

overseas assignment was as the IMF’s senior regional resident representative for

Vietnam and Laos, between 2007 and 2011. Mr. Bingham holds degrees in

economics from Bristol University and the University of Southampton in the U.K.

Chaiyasith Boonyanate Dr. Chaiyasith Boonyanate is a senior economist at the Bureau of Tax Policy, Fiscal

Policy Office, Ministry of Finance, Thailand. He has extensive experience in the

Thai government’s tax policy, especially the taxation of extraction industries. Prior

to joining the government, Dr. Boonyanate had worked in several industries for

almost 10 years. He received his doctorate in Economics from University of Dundee

and Master of Economics from University of Edinburgh, UK. In addition to his

work with Thai government, Dr. Boonyanate is also a part-time lecturer in

Srinakarinwirot University, Bangkok.

Fernanda Borges

Ms. Fernanda Borges is the Fiscal Reform Coordinator at the Ministry of Finance in

Timor Leste. She has previously served as Advisor to the President of Timor-Leste

on National Security matters, as a consultant in governance areas and was also

employed by the United Nations for many years, holding positions of Economic

Adviser, Special Assistant to the Deputy Special Representative of the Secretary-

General, and Head of Finance, Budget, and Economic Affairs.

Fernanda was instrumental in the establishment and institutional development of the

two critical prototype financial institutions, the Central Payments Office and the

Central Fiscal Authority. Fernanda coordinated the establishment of the legal

framework, and spearheaded the implementation of the work programs of both

institutions. She utilized her technical, consultative and negotiations skills to help the

National Consultative Council pass key pieces of policy and legislation regarding the

legal tender, legal framework for the two prototype financial institutions and the

regulatory framework for sound financial management.

In 2001, Fernanda was appointed Minister of Finance by the United Nations Special

Representative of the Secretary General to govern in the East Timor Transition

Administration. Her key achievement was the transformation of the Central Fiscal

Authority to a Ministry of Finance, the recruitment of human resources, the

establishment of financial systems and processes and the conceptualization and

initialization of a Petroleum Fund to protect Timor-Leste’s only revenue source. To

promote transparency and good governance Fernanda introduced the Freebalance

financial system to run the country’s treasury operations. To promote dollarization

of the Timorese economy, Fernanda negotiated the minting of the first Timorese

coins for circulation in the country.

Philip Daniel

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Philip Daniel chairs the Advisory Board of the Oxford Centre for the Analysis of

Resource Rich Economies (OxCARRE) and serves on the Advisory Council of the

Natural Resource Governance Institute (NRGI). Until April 2015, Philip worked for

nine years at the Fiscal Affairs Department of the IMF, part as Deputy Head, Tax

Policy Division and part as Advisor, Immediate Office. Philip’s previous career

spanned universities, government and consulting, always with a focus on economic

and fiscal issues in resource rich countries. His advisory work for governments

includes leading roles in commercial contract and inter-governmental negotiations

on natural resource issues. Philip is co-editor of The Taxation of Petroleum and

Minerals: Principles, Problems and Practice (Routledge, 2010). Philip is Honorary

Faculty at the Centre for Energy, Minerals and Petroleum Law and Policy,

University of Dundee. He has been Distinguished Lecturer in Mineral Economics at

the Colorado School of Mines; he lectures each year at the Blavatnik School of

Government (BSG), University of Oxford, in the NRGI/BSG Executive Course on

Oil, Gas, and Mining Governance.

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Goro Ekanto



Goro Ekanto is the Director of Center for State Revenue Policy of Fiscal Policy

Agency, Ministry of Finance of the Republic of Indonesia. Within his current

responsibilities, he deals with the formulation of policies and negotiation for taxation

and excises, including the taxation on natural resources. Before joining the Fiscal

Policy Agency in the early of year 2015, he has served Directorate General of Taxes,

Ministry of Finance since 1988. His prior assignments was as, among others, Head

of Subdirectorate of Withholding and Collection of Income Tax and Personal Tax

Regulation as well as Head of Foreign Investment Tax Office. Mr. Ekanto received

his bachelor degree in Accounting from Padjajaran University, Bandung and his

master degree also in Accounting from the University of Illinois at Urbana

Champaign, United States.

Batbayar Enkhtaivan

Mr. Batbayar Enkhtaivan is the Head of the Revenue Division in the Budget Policy

and Planning Department of the Ministry of Finance in Mongolia. His primary

responsibilities include overseeing tax policy and budget revenue projection issues.

He plays an integral part in the current tax reform including Corporate Income Tax

law reform, VAT law reform and Mining royalty tax law reform. As the head of the

Revenue Division, he has also successfully led two years of revenue planning in the

General Budget. Mr. Batbayar earned his MBA degree from University of Denver,

USA. He has been working for Ministry of Finance since 2007. Furthermore, Mr.

Batbayar has also taught courses at the Institute of Finance and Economics in

Mongolia and has held the position of deputy CFO of the Mongolian Stock

Exchange. He is also a board member of “Erdenes Tavan Tolgoi”, one of the biggest

government owned companies in the coal sector.

Pietro Guj

Dr. Pietro Guj is a Research Professor in the ‘progressive risk and value analysis’

research team at the Centre for Exploration Targeting, at the University of Western

Australia and is an Adjunct Professor in Mineral Economics at Curtin University.

These academic roles were preceded by a distinguished career in both the mining

industry and Government. He was the Deputy Director General of the Department of

Minerals and Energy and the Director of the Geological Survey of Western Australia

with responsibility for their general governance and strategic direction in setting and

achieving their support and regulatory objectives for the mining and petroleum

industry in Western Australia. Prior to this, as a financial executive of the Water

Authority of Western Australia, he was responsible for financial plans, policy and

strategies for recurrent income, expenditure and capital investments and for the

pricing and tariff policy reform leading to corporatisation of this authority.

These government roles were preceded by over 20 years in the field of geology,

exploration and mining in Afghanistan, Pakistan, South Africa, and Namibia and

finally in Western Australia mostly for MIM Holdings (now Xstrata). Dr Guj has a

PhD in geology and a MBA. His main interests are in project evaluation, risk and

decision analysis as applied to the mineral industry and in the formulation and

administration of internationally competitive regulatory and fiscal regimes; fields in

which he has lectured, published and consulted widely internationally.

Than Htay Aung

Mr. Than Htay Aung is the Deputy Director (Finance) of Myanmar Oil & Gas

Enterprise (MOGE). He has 39 years of experience working in the Finance

Department at MOGE. He has a BA in History, along with various qualifications in

economics, auditing and accounting.

Wawan Juswanto

Wawan Juswanto is the Deputy Director of Multilateral Forum, Fiscal Policy

Agency (FPA), Ministry of Finance, Republic of Indonesia. Prior to this, he was the

Deputy Director of Revenue Policy Evaluation at Centre for State Revenue Policy,

part of FPA, Ministry of Finance, Republic of Indonesia.

He received his doctorate in International Development from Graduate School of

International Development, Nagoya University, Japan. He also has several

professional teaching experiences at varied university in Indonesia, focusing on

International Economics.

Roger Kewa Avinaga

Roger Kewa Avinaga heads the Commercial Division of Petromin PNG Holdings,

where he is responsible for all commercial matters. He is a Senior Member of the

Executive Management Team and the director of seven of Petromin’s subsidiary

companies. He has occupied several senior management positions in Petromin

including Manager Commercial and Strategic Planning, Business Development

Manager, Deputy General Manager - New Ventures and Business Development. Mr.

Kewa Avinaga holds a Master of Law (LLM) in Petroleum Finance and Taxation

from University of Dundee, United Kingdom. He also holds a Bachelor of Arts (BA)

& Bachelor of (Honors) in International Relations.

Mr. Kewa Avinaga has 20 years of experience dealing with finance, economics, state

participation in extractive industries, fiscal issues, taxation and Government policies

relating to petroleum and mineral sectors. He spent over a decade working for the

Department/Ministry of Petroleum and Energy with the Government of PNG and

until joining the state owned oil, gas and minerals company Petromin PNG Holdings

Limited in 2008, he was Assistant Director of Petroleum Policy and Senior

Petroleum Economist.

Bryan Land

Bryan Land is a Lead Extractives Specialist in the World Bank Group’s Energy &

Extractives Global Practice, a role in which he draws on nearly 30 years of

experience working on public policy issues surrounding the extractives sector.

Bryan has spent the past eight years at the Bank managing government policy and

capacity building projects in the oil, gas and mining sectors, especially in Africa and

East Asia and Pacific Regions. His interests include national resource policy

formation, fiscal policy matters, contract negotiations, the role of Sovereign Wealth

Funds and building linkages to other parts of the economy. Bryan obtained his first

degree in Economics from L.S.E. and has Master’s degrees in International Affairs

from Columbia University and Natural Resources Law from the Centre for Energy

and Minerals Law and Policy in Dundee, Scotland

Syakirah Binti Md Nor

Syakirah Binti Md. Nor is the Principal Assistant Secretary of the Tax Division in

the Ministry of Finance of Malaysia. She has 7 years experience in handling personal

and company's income tax, overseeing policy issues including new measures to be

adopted in the annual budget announcement. She has performed her current role of

overseeing the petroleum income tax, stamp duty and real property tax policy for

almost 1.5 years.

Peter Mullins

Peter Mullins has extensive experience in tax policy and tax law having been

involved in the area for over 25 years. Peter is a Deputy Division Chief with the Tax

Policy Division of the International Monetary Fund in Washington DC. Peter has

provided advice to more than 40 countries on a range of tax policy issues including

corporate tax, personal tax, VAT, international tax issues, natural resources taxation

and property taxes. Prior to joining the IMF in 2005, Peter was the General Manager

of the Business Tax Division in the Australian Treasury. He has worked in both the

private and public sectors, including many years as a senior official in the Australian

Tax Office.



Suahasil Nazara

Suahasil Nazara chairs the Fiscal Policy Agency (FPA), Ministry of Finance

Republic of Indonesia. Suahasil’s previous career spanned universities, government

and consulting, always with a focus on economic and regional development.

Suahasil is a member of several scientific organization i.e. International Regional

Science Association (IRSA), Indonesian Economists Association (ISEI). Until today,

he also served as Policy Group Coordinator at Secretariat of the National Team for

the Acceleration of Poverty Alleviation. Prior to joining FPA, he worked for 3 years

(2009-2011) as Member of Expert Team on Fiscal Decentralization and the Head of

Economics Department, Faculty of Economics, University of Indonesia from 2009

until 2013.

Enkhbayar Nemekhbayar

Мr. Enkhbayar Nemekhbayar is the Head of the Economy, Finance, and Investment

Division at the Strategic Policy and Planning Department of the Ministry of Mining

in Mongolia. His prime responsibilities are conducting economic research and

analysis and management of budgetary processes in order to create a favorable

business environment to attract private investment in the country’s minerals and

petroleum industry. He played a significant role in formulating the industry’s key

legislative documents and international agreements during the past two years. Mr.

Enkhbayar earned his MA and BA in economics from Kyoto University. He is also a

member of Mongolian Minerals Council, advisory panel to the Government of

Mongolia on industry-related issues, and board member of Mongolian Stock

Exchange.

Hongkham Phomvilath

Mr. Hongkham Phomvilath is Deputy Chief of the Legislation Division in the Tax

Department of the Ministry of Finance in Lao PDR.

Gunawan Pribadi



Gunawan Pribadi is the Deputy Director of International Tax Policy, Fiscal Policy

Agency, Ministry of Finance, Republic of Indonesia. In this position, he deals with

tax treaties, investment treaties, and other issues, including international tax on oil

and gas industry.

Pribadi started his career at the Ministry of Finance as a tax auditor of the

Directorate General of Taxes, Ministry of Finance, in 1991. Then he was assigned at

several offices of the Directorate General of Taxes, such as Directorate of

International Taxation, Directorate of Value Added Tax, and Tax Service Office for

Foreign Taxpayer until 2006. In 2006, he joined the just established Fiscal Policy

Agency as the Deputy Director of Global Economic Risk Analysis. From 2010 to

2013, he was posted in the Executive Director’s Office of the World Bank as a

Senior Advisor.

Kepsey K. Puiye

Mr. Kepsey Puiye is Assistant Director of Petroleum Economics in the Department

of Petroleum and Energy in Papua New Guinea. He has a strong background in

petroleum policy and economics and is one of the key advisors to the Secretary and

Minister. He graduated with a Bachelor of Business Economics from the University

of Papua New Guinea (UPNG) in March 1996. He also holds a Master of Science

(MSc) Degree in Energy Policy from the University of Dundee’s Centre for Energy,

Petroleum & Mineral Law & Policy, Scotland, UK.

Vann Puthipol

Mr. Vann Puthipol is the Deputy Director General of the General Department for

Taxation at the Ministry of Economy and Finance in Cambodia. He has worked for

the General Department of Taxation since 1981, and has been deeply involved in

drafting tax law and regulations since 1995. In 1999, he was assigned to lead the

implementation of VAT in Cambodia, and later on to be Chief of Large Taxpayers

Unit, Director of Large and Medium Taxpayers Bureau, Director of Large Taxpayers

Department, and Deputy Director General of the General Department of Taxation in

2012. He has an MBA from Charles Sturt University Australia.

Tran Thi Phuong Nhung

Ms. Tran Thi Phuong Nhung is Deputy Head of the Property, Natural Resources and

Environmental Tax Policy Division in the Tax Policy Department of the Ministry of

Finance in Vietnam. Her work covers the environmental and natural resource taxes,

land tax, property registration fees and international cooperation in the tax field.

Prior to joining the Tax Policy Department, Ms. Nhung worked for 3.5 years in the

General Department of Customs. She also has experience working in a range of

other countries including Chinese Taipei, Chile, United States of America and the

Federal Republic of Germany. She has a Masters degree in Law from Hanoi

National University.

Tugsjargal Sereenendorj

Mrs. Tugsjargal Sereenen is a senior tax inspector and general financier at the

General Taxation Authority of Mongolia. She has been a secretariat for the tax

dispute settlement board of the General Tax Authority for over five years and has

vast experience in dealing with tax compliance and transfer pricing challenges. She

dealt with numerous large taxpayers’ cases mainly in the mining sector. She earned

her MA degree in Business Administration/ Finance and Insurance in 2000 and also

had been certified as a public accountant of Mongolia.

Alpa Shah

Alpa Shah is a Technical Assistance Advisor in the Tax Policy Division of the Fiscal

Affairs Department at the International Monetary Fund. Her work encompasses a

range of technical assistance, research and analysis on extractive sector fiscal

regimes. Prior to joining the Fund, she worked in the investment banking sector in

London in the area of infrastructure finance, and subsequently for the Government of

Liberia under the Overseas Development Institute Fellowship, advising on the

negotiation and monitoring of mineral and petroleum investment agreements with its

international investors. Alpa holds a MA in Economics from the University of

Cambridge and an MSc from the School of Oriental and African Studies, University

of London.

Scott Shelton

Scott Shelton is a Technical Assistance Advisor in the Revenue Administration

Division of the Fiscal Affairs Department at the International Monetary Fund. By

profession, he is a certified management accountant. Over the past 24 years he has

worked with CIDA, World Bank, UN and the IMF, dealing with revenue

administrations in numerous countries with emerging oil and gas economies. He

possesses extensive technical knowledge and experience in dealing with

multinational corporations in the oil and gas, extractive and other industries dealing

with their domestic and international tax planning strategies. He also has in-depth

experience in the management of revenue administration compliance programs and

dispute resolution processes through occupying a wide range of management

positions, acquired during a 31 year career with the Canada Revenue Agency (CRA).

He has a BA in Economics from Wilfrid Laurier University.

Parulian Sihotang

Parulian Sihotang has been working as Deputy for Finance at Special Task Force for

Upstream Oil and Gas Business Activities Republic of Indonesia. He has more than

20 years experience in financial and operational audit of both state-owned

companies and government institutions. He was experienced 15 years in risk

management and corporate governance. His extensive knowledge in oil and gas

Production Sharing Contract, has been enabling factor to provide solutions on

various oil and gas issues such as project economic, cost recovery, lifting and oil and

gas accounting and audit. His strong accounting and finance research has been

instrumental in providing in-depth analysis to support management decision making

process. During the last 7 years, He has been active in promoting Sustainability

Reporting to support sustainable corporate performance. He received his doctorate

(Ph.D) in Accounting from University of Indonesia.

Zaw Naing

Mr. Zaw Naing has been working as a Deputy Director General, Treasury

Department under Ministry of Finance, Myanmar since September 2014 when the

Treasury Department was established in the Ministry of Finance. His duties include

budget execution and presenting the budget progress report to the minister and the

parliament. Mr. Naing joined the Budget department in 1988 as a Deputy Budget

Officer and was subsequently promoted to Budget Officer, Assistant Director and

Director in 26 years of government service. His areas of expertise include

Budgeting, Financial Reporting and Budget Implementation.

Scott Weers

Mr. Scott Weers has been a Tax Examiner in the Republic of Palau for 5years,

conducting compliance audits for the private sector within Palau. These audits cover

Wage Tax, Gross Revenue Tax, Hotel Room Tax, Financial Institute Tax,

Remittance Tax, and Vessel/Cabin Tax.

IGN Wiratmaja

IGN Wiratmaja is the Director General of Oil & Gas, Ministry of Energy and

Mineral Resource (MEMR). His career is widely focused on The National Gas

Policy by leading a team to poduce the roadmap for diversification from oil fuel to

gas fuel for transportation, the roadmap for diversification from oil fuel to LPG for

Fishermen along with The Ministry of Maritime and Fishery, and the Blueprint for

The National Gas Policy along with stakeholders in gas industry. Prior to this, he

worked as Vice Chairman for Management Performance Unit, MEMR. He also

worked as Head of Accelerating Team of Diversification from Oil Fuel to Gas Fuel

and Renewable Energy from 2013 until 2014. He received his doctorate (Ph.D) in

Engineering Mechanics from University of Kentucky, USA.