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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.

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