PROBLEMATIKA TRANSFER PRICING, SEBUAH ISU, MODEL, dan
ANALISIS DALAM PERSPEKTIF PERPAJAKAN DALAM LINGKUP
PENGHINDARAN PAJAK (TAX AVOIDANCE dan TAX EVASION)
PRAPROPOSAL UNTUK SKRIPSI S-1
DEPARTEMEN AKUNTANSI PROGRAM STUDI AKUNTANSI
DIAJUKAN OLEH TOMMY TIA RAHARJA NIM : 041411323003
FAKULTAS EKONOMI UNIVERSITAS AIRLANGGA
SURABAYA 2015
DAFTAR REFERENSI
Azemar, C., & Corcos, G. (2008, November). Multinational Firms
Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing. Bradford, D. (2003, July). ADDRESSING THE TRANSFER PRICING PROBLEM IN AN ORIGIN-BASIS X TAX. NBER Working Paper 9843. Clausing, K. A. (2003). Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices. Journal of Public Economics, 87, 2207-2223. Hansen, D. R., Crosser, R. L., & Laufer, D. (1992, September). Moral Ethics v. Tax Ethics: The Case of Transfer Pricing Among Mulitinational Corporation. Journal of Business Ethics, 11, 679686. Mangoting, Y. (2000). ASPEK PERPAJAKAN DALAM PRAKTEK TRANSFER PRICING. Jurnal Akuntansi & Keuangan, 2, 69-82. Pfaffermayr, M., Winner, H., & Jost, S. (2010, February). Transfer Pricing As A Tax Compliance Risk. Working Papers Economic and Finance University Of Salzburg, 06. Schon, W. (2011, january). Transfer Pricing-Business Incentives,International Taxation and Corporate Law. Max Planck Institute for Tax Law and Public Finance Working Paper. Septarini, N. (n.d.). REGULASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA DAN NEGARA MAJU. Sikka, P., & Willmott, H. (2010, February). The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Rentetiveness. Swenson, D. (2001, March). Tax Reform and Evidence of Transfer Pricing. National Tax Journal, 54, 7-25. Ulmer, J., Ethridge, J., & Marsh, T. (2013, September). Transfer Pricing In A Global Economy. Journal Of Business Case Studies, 9, 359-366.