DAFTAR PUSTAKA

BUKU
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Suparnyo. Hukum Pajak Suatu Sketsa Asas. Semarang : Elangtuo Kinasih Pustaka
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Sadgrove, Kid.. The Complete Guide to Business Risk Management. Gower Publishing
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ARTIKEL
Internet
Organization for Economics Co-operation and Development, Compliance Risk
Management:Managing and Improving Tax Compliance, Oktober 2004.
http://petakepatuhan/approweb.pajak.go.id.
Managing operational tax risk Find the right people, processes and technology to manage
record-to-report risks, 2014 Tax Risk and Controversy Survey series.
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Fiscal Affairs Department 2010.
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PERATURAN PERUNDANG-UNDANGAN
Undang-Undang Nomor 16 Tahun 2009 Tentang Perubahan Keempat Atas UndangUndang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Peraturan Menteri Keuangan Nomor 91/PMK.03/2015 tanggal 30 April 2015 pengurangan
atau penghapusan sanksi administrasi atas keterlambatan penyampaian surat
pemberitahuan,
pembetulan
surat
pemberitahuan,
dan
keterlambatan
pembayaran atau penyetoran pajak.
Surat Edaran Direktur Jenderal Pajak Nomor SE-53/PJ/2015 tentang pelaksanaan
pemeriksaan tahun 2015 dalam rangka mendukung tahun pembinaan wajib pajak
Surat Edaran Direktur Jenderal Pajak Nomor SE-28/PJ/2013 tentang Pemeriksaan Kriteria
Seleksi
Surat Edaran Direktur Jenderal Pajak Nomor SE-40/PJ/2012 tentang Benchmark
Behaviour Model
Surat Edaran Direktur Jenderal Pajak Nomor SE-29/PJ/2012 tentang Strategi Penagihan
Surat Edaran Direktur Jenderal Pajak SE-16/2009 tentang LAKIP dan RENSTRA
Surat Edaran Direktur Jenderal Pajak Nomor SE-85/PJ/2011tentang Kriteria Seleksi
Pemeriksaan