Daftar Pustaka
Astuti, T.P & Gunadi. (2021). Analisis  Pemeriksaan  Pajak  dengan  Model Compliance Risk Management (CRM) dalam  Meningkatkan  Penerimaan  Pajak pada KPP Pratama Senen. Jurnal Ilmiah Indonesia, 6(2), 1044-1061. http://dx.doi.org/10.36418/syntax-literate.v6i2.1733.
Direktorat Jenderal Pajak. (2021). Laporan Tahunan 2020. Jakarta: DJP
Eberhartinger, Eva; Safaei, Reyhaneh; Sureth, Caren; Wu, Yuchen (2021): Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance, arqus Discussion Paper, No. 267, Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
Frank, M., Lynch, L., and Rego, S. (2009). Tax Reporting Aggressiveness and Its Relation to Aggresive Financial Reporting. The Accounting Review, 64: 467-496.
Indriantoro, N., dan B. Supomo. (2012). Metode Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: Penerbit BPFE.
Khwaja, M.S.; Awasti, R.; & Leoprick, J. (2011). Risk-Based Tax Audit: Approaches and Country Experiences. Washington DC: World Bank.
Richardson, G., Taylor, G., & Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 32(3), 68--88. https://doi.org/10.1016/j.jaccpubpol.2013.02.004
Sugiyono. (2011). Metode Penelitian Pendidikan. Bandung: Alfabeta.
Artikel online:
Danny Darussalam Tax Center. (2021). https://news.ddtc.co.id/bagaimana-tren-tax-ratio-indonesia-dalam-satu-dekade-terakhir-37652
