TB 1- Prof Dr. Apollo "Aktivitas Digital Sebabkan Hilangnya Potensi Pajak Global ?"

Daftar Pustaka 

Australia Taxation Office, 2019. Base erosion and profit shifting. [Online]
Available at: https://www.ato.gov.au/business/international-tax-for-business/in-detail/base-erosion-and-profit-shifting/
[Accessed 30 Sep 2021].

Dabla-Norris, E., Mooij, R. D., Hodge, A. & Prihardini, D., 2021. How to Tax in Asia's Digital Age. [Online]
Available at: https://blogs.imf.org/2021/09/14/how-to-tax-in-asias-digital-age/
[Accessed 30 Sep 2021].

Hines Jr, J., 2014. How serious is the problem of base erosion and profit shifting?. canadian tax journal / revue fiscale canadienne , 62(2), pp. 443 - 53.

Peng, W., 2016. Multinational tax base erosion problem of the digital economy. Modern Economy, 7(03), pp. 345-352.

Rosario, S. & Chavali, L., 2020. Digitization of taxation in the changing business environment & base erosion & profit shifting (Beps) special reference to India. Eur. Sci. J, 16(1), pp. 61-74.