Lecturer In The Udayana Program at Udayana University. Born In Karangasem, Bali On May, 1956. Elementary to junior high school education was completed in Karangasem (1963-1971), and senior high school education was completed in  Mataram in 1974. Economy ( S.E) education took twice  first at Udayana University was completed in 1981 and second at Airlangga University was completed at 1992.  In 2003 received a degree in the Master Program in  Magister Accounting Sains at Gadjah Mada University and got a Doctor degree at Gadjah Mada University in 2007. From 1983 - now active as lecturer at Economy Program at Udayana University. Very interested in the field of research related to income tax.