A. Buku
115
B. Peraturan-Peraturan
Agreement between the Government of the Kingdom of the Netherlands and the
Government of the Republic of Indonesia for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with respect to Taxes and
Income 2002
C. Jurnal/Makalah
Christine. “Tax Fraud : An Emerging Issue For Concern”. Economic Business and
Accounting Review Jurnal and Prosiding Volume 2 Nomor 1. Jan-Apr 2007.
Darussalam dan Danny Septriadi. “Tax Avoidance, Tax Planning, Tax Evasion,
dan Anti Avoidance Rule”. Danny Darussalam Tax Center. Januari 2009.
Hutagaol, John dan Wilson Tobing. “SAAR dan GAAR Dalam Menangkal
Penghindaran Pajak”. Inside Tax Edisi Perkenalan. September 2007.
Kessler, James. “Tax Avoidance Purpose and Section 741 of the Taxes Act 1988”.
British Tax Review. 4 November 2004.
Slamet, Indrayagus. “Tax Planning, Tax Avoidance, dan Tax Evasion di Mata
Perpajakan Indonesia”. Inside Tax Edisi Perkenalan. September 2007.
D. Website
Istilah Perpajakan,http://www.pajak.go.id/content/istilah-istilah-perpajakan-harga-
transfer-transfer-pricing (diakses pada tanggal 21 Desember 2015).