Kuis 4 Diskursus Income Tax Evasion, Allingham Sandmo

Badan Pusat Statistik. (2022). Realisasi Pendapatan Negara (Milyar Rupiah), 2018-2022. https://bps.go.id/indicator/13/1070/1/realisasi-pendapatan-negara.html.

Blaufus, K., Hundsdoerfer, J., Jacob, M., & Sünwoldt, M. (2016). Does legality matter? The case of tax avoidance and evasion. Journal of Economic Behavior and Organization, 127, 182–206. https://doi.org/10.1016/j.jebo.2016.04.002.

Çetin Gerger, G., Bakar Türegün, F., & Gerçek, A. (2019). The Importance of Tax Literacy in Tax Compliance, Suggestions to Be Developed in the Case of Country Applications. In 34. International Public Finance Conference (pp. 209–215). Istanbul University Press. https://doi.org/10.26650/pb/ss10.2019.001.032.

Sandmo, A. (2005). The Theory of Tax Evasion: A Retrospective View. National Tax Journal, 58(4), 643–663. http://www.jstor.org/stable/41790296.

Stoilova, D. (2017). Tax structure and economic growth: Evidence from the European Union. Contaduria y Administracion, 62(3), 1041–1057. https://doi.org/10.1016/j.cya.2017.04.006.

Tax Justice Network. (2021). The State of Tax Justice 2021. https://taxjustice.net/wp-content/uploads/2021/11/State_of_Tax_Justice_Report_2021_ENGLISH.pdf