Tugas Besar 01 Mata Kuliah Pajak Internasional: Fenomena Base Erosion and Profit Shifting (BEPS), dan Rendahnya Tax Ratio Indonesia

Siswanto, D. (2023). Tax Ratio Indonesia Rendah, Ini Sebabnya Menurut Faisal Basri. Diakses melalui https://nasional.kontan.co.id/news/tax-ratio-indonesia-rendah-ini-sebabnya-menurut-faisal-basri.

Wells, B., & Lowell, C. H. (2013, January 1). Tax Base Erosion: Reformation of Section 4822s Armms Length Standard. Social Science Research Network; RELX Group (Netherlands). https://doi.org/10.2139/ssrn.2310882.