TB2 Prof Dr Apollo: Abuse of Transfer Pricing Melalui Tax Haven Countries

PUSTAKA

Undang-undang No. 7 Tahun 1983 tentang PPh yang telah diubah terakhir dengan Undang-indang Nomor 36 Tahun 2008

Mara (2015) Determinants of tax havens, Romania, Babes-Bolyai University, Vol. 32, No. 15, pp. 1638 – 1646, DOI: 10.1016/S2212-5671(15)01490-2

Mar’i (2019) Tax haven, Palembang, Universitas Sriwijaya, Vol. 1, No. -, pp. -

Merkle, Gamrh dan Ahsan (2019) Tax-havens-and-transfer-pricing-intensity: Evidence-from-the-French CAC-40 listed firms, UK, University of Southampton, Vol. 6, No. 1, pp. -, DOI: 10.1080/23311975.2019.1647918

Jones dan Temouri (2015) The determinants of tax haven FDI, Birmingham, Aston University, Vol. 51, No. 1, pp. 237-250, DOI: http://dx.doi.org/10.1016/j.jwb.2015.09.001

https://www.investopedia.com/terms/t/taxhaven.asp

http://syafrianto.blogspot.com/2011/01/kesepakatan-harga-transfer-advance.html

https://accounting.binus.ac.id/2015/09/16/tata-cara-pembentukan-dan-pelaksanaan-kesepakatan-harga-transfer-advance-pricing-agreement/

https://www.cnbcindonesia.com/opini/20200807141550-14-178234/advance-pricing-agreement-fasilitas-pencegah-sengketa-pajak