Buku Buku :
Akbar, Rusdi, 2004, Akuntansi, Pengantar, Yogyakarta, UPP AMP YKPN,
2004
Alsah, Sjarifudin, 2003, Pemotongan/Pemungutan Pajak Penghasilan
(Witholding Tax), Jakarta, Kharisma, 2003
Baridwan, Zaki, 2004, Intermediate Accounting, Yogyakarta, BP FE
Betten, Rijkelle, 2002, The New Netherlands Transfer Pricing Regime,
Netherland, IBFD Publication
Bhutani, Mukesh, 2007, Transfer Pricing an Indian Perspective, Second
Edition, India , Lexis Nexis
Boos, Monica, 2003, International Transfer Pricing : The Valuation of
Intangible Assets, Netherland, Kluwer Law International
Crumbley, D. Larry, Jack P. Friedman, Susan B. Anders, 1994, Dictionary
of Tax Terms, , Barrons
Dwiloka, Bambang, Rati Riana, 2005, Teknik Menulis Karya Ilmiah, Jakarta,
Rineka Cipta
Feinschreiber, Robert, 2001, Transfer Pricing Handbook Vol. I, Edisi ke 3,
Canada, John Wiley & Sons, Inc.
___________, Robert, 2001, Transfer Pricing Handbook Vol. II, Edisi ke 3,
Canada, John Wiley & Sons, Inc.
Formasi, 2001, Indonesian Tax laws 2000, Completed Compilation, Buku I,
Jakarta, Publishing Dept. Formasi
_______, 2001, Indonesian Tax laws 2000, Completed Compilation, Buku
II, Jakarta, Publishing Dept. Formasi
_______, 2001, Indonesian Tax laws 2000, Completed Compilation, Buku
III, Jakarta, Publishing Dept. Formasi
Gunadi, 1994, Transfer Pricing, Suatu Tinjauan Akuntansi, Manajemen dan
Pajak, Jakarta, Bina Rena Pariwara
101
Ketentuan perpajakan..., Maharsi Dewanto, FISIP 2008
102
Ketentuan perpajakan..., Maharsi Dewanto, FISIP 2008
untuk
103
Ketentuan perpajakan..., Maharsi Dewanto, FISIP 2008
Artikel/Jurnal :
Ernst & Young, 2007-2008 Global Transfer Pricing Survey, internet, diunduh
tgl. 10 Februari 2008
Cooper, Richard V.L, Boardroom alert : Transfer Pricing is the tax issue for
Multinational
Companies (Directorship Inc. p. 2000), 13, internet,
diunduh tanggal 10 Februari 2008
UNCTAD, World Investment Report 2000 : Cross Border Merger and
Acquisitions, and Development (UNCTAD, 2000), 15.
OECD Transfer Pricing Guidelines
Kristian Agung Prsetyo, Pengaruh Transfer Pricing dan Tax Haven
terhadap Penerimaan Pajak, Majalah Inside Tax, Edisi 04, Februari
2008, 42
Gunadi, Sekitar Kriminalisasi Transfer Pricing,Majalah Inside Tax, Edisi
05, Maret 2008, 16
104
Ketentuan perpajakan..., Maharsi Dewanto, FISIP 2008
Mencermati Dugaan Kasus Manipulasi Pajak Asian Agri, (Jawa Pos Online,
tanggal 8 November 2007), internet, diunduh tanggal 4 April 2008
Dali Bouzoraa, Transfer Pricing Documentation and Penalties Issues, IBFD,
internet, diunduh tanggal 10 Mei 2008
UU Pajak Amerika : Section 482 of Internal Revenue Code, Robert
Feinschreiber, Transfer Pricing Hand book, 2001
UU Pajak Selandia Baru, Inland Revenue New Zealand, internet , diunduh
tanggal 3 Maret 2008
UU Pajak Kanada, IC 87-2R, internet, diunduh tanggal 3 Maret 2008
UU Pajak India, section 92D, internet, diunduh tanggal 03 Maret 2008
Perusahaan Multi Nasional, Transfer Pricing dan Kepastian Hukum,
Majalah Inside Tax, Edisi 01 , November 2007
ITPJ; Edisi September Oktober 2006; Michiel Beudeker dan Stijn
Janssen; EU Transfer Pricing Requirements : A Critical Analysis and
Comparison
Marc M. Levey and David Balaban, Tax managemennt Memorandum,
washington, Oct 6 2003, Vol. 44, page 395, internet, diunduh tanggal
10 Februari 2008
Valerie Ciancia, Transfer Pricing : A comparative Study of the French and
US Legal System, University of Georgia School of Law, 2001, diunduh
dari internet tanggal 3 April 2008.
Aturan Perpajakan :
105
Ketentuan perpajakan..., Maharsi Dewanto, FISIP 2008
DAFTAR LAMPIRAN
Pedoman Wawancara
Resume wawancara
106
Ketentuan perpajakan..., Maharsi Dewanto, FISIP 2008