| Name | Dr. Maria Emelia Retno Kadarukmi, S.H., M.H. |
| NIK | 19910192 |
| Functional Position | Dosen Tetap |
| – |
FORMAL EDUCATION AFTER HIGH SCHOOL/HIGHER EDUCATIONS
| LEVEL | YEAR END | INSTITUTION | INSTITUTION |
| S1 | 1990 | Universitas Katolik Parahyangan, Law Faculty | S.H. |
| S2 | 1997 | Universitas Indonesia, Law Faculty | M.H. |
| S3 | 2017 | Universitas Padjajaran, Law Faculty | Dr. |
PATENT AND PROPERTY RIGHTS
| TYPE | YEAR | CODE | TITLE |
| Buku Ajar | 2025 | EC00202514773 | E-Commerce Sebagai Pelaku Bisnis Dan Bagaimana Memungut Pajak Penghasilannya |
| Buku Ajar | 2023 | EC00202343214 | Pengaturan Pengenaan Pajak Penghasilan Atas Transaksi Melalui Internet Di Beberapa Negara (Singapura, Malaysia, Selandia Baru) |
SUBJECT TAUGHT
- Hukum Agraria
- Hukum Pajak
RECENT PUBLICATION
| PUBLICATION TITLE | ROLE | PUBLICATION YEAR |
| A Review of the Complete Systematic Land Registration (PTSL) Program and Its Accompanying Taxes, Jurnal Akta, Vol. 12 No. 1,2025, Accreditation Sinta 2 | 2025 | |
| DETERMINATION OF THE CONCEPT OF VIRTUAL PERMANENT ESTABLISHMENT IN ELECTRONIC TRANSACTIONS TO CREATE LEGAL CERTAINTY, Awang Long Law Review, Vol. 6, No. 1, 2023, Accreditation Sinta 4 | 2023 | |
| CARBON TAX AND ITS EFFECT ON THE ECONOMY, TAXES AND ENVIRONMENT, Awang Long Law Review, Vol. 6, No. 1, 2023, Accreditation Sinta 4 | 2023 |
