Pajak Internasional: Tax Avoidance, Tax Planning, dan Tax Evasion

Daftar Pustaka:

1. Dyreng, S.D., Hanlon, M. and Maydew, E.L. (2008) Long-Run Corporate Tax Avoidance. The Accounting Review, 83, 61-82.
2. Fischer, W. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting
3. Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review,
4. Markle, K. S., & Shackelford, D. A. (2012). Cross-Country-Comparisons of Corporate Income Taxes
5. OECD. (2010). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010..
6. OECD. (2015). Reforms to the International Tax System for Curbing Avoidance by Multinational Enterprises
7. Rego, S., & Wilson, R. (2012). Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research
8. Sandmo, M. G. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics
9. Witte, A. D., & Woodbury, D. F. (1985). The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of The U.S Individual Income Tax. National Tax Journal