Referensi
OECD. (2015). OECD/G20 Base Erosion and Profit Shifting Project: Measuring and Monitoring BEPS (OECD/G20 Base Erosion and Profit Shifting Project). OECD. https://doi.org/10.1787/9789264241343-en
OECD. (2021). OECD Economic Surveys Indonesia. http://www.oecd.org/economy/indonesia-economic-snapshot/
OECD. (2022). Corporate Tax Statistics: Fourth Edition.
OECD. (2023). Tax-to-GDP ratio Revenue Statistics in Asia and the Pacific 2023 Indonesia Range Asia and Pacific Indonesia. https://doi.org/10.9
The State of Tax Justice. (2020). The State of Tax Justice 2020: Tax Justice in the time of COVID-19.
OECD: BEPS (Inclusive Framework On Base Erosion And Profit Shipting). https://www.oecd.org/tax/beps/
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