Professional Documents
Culture Documents
DAFTAR PUSTAKA
Adhikari, Ajay, Chek, Derashid and Hao, Zhang. 2006. Public Policy, Political
Connections and Effective Tax rates: Longitudinal Evidence from
Malaysia. Journal of Accounting and Public Policy, 25 (5), 574-595
Ali, Irfan. 2002. Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan
Agensi. Lintasan Ekonomi, 19 (2)
Ariyanti, Fiki. 2014. Penerimaan Pajak 2013 Kurang Rp 76,3 Triliun dari Target,
6 Januari 2014 diakses dari m.liputan6.com/bisnis/read/793346/
penerimaan-pajak-2013-kurang-rp-763-triliun-dari-target pada tanggal 17
September 2014.
Dyreng, Scott, M., Hanlon dan E., Maydew. 2008. Long run corporate tax
avoidance. The Accounting Review, 83 (1), 61-82.
Ibrahim, Yusnidah. 2010. Firm Characteristic and The Choice Between Straight
Debt and Convertible Debt Among Malaysian Listed Companies.
International Journal of Business and Management, 5 (11): 74-83.
Kirchler, E., B., Maciejovsky, and F., Schneider. 2003. Everyday Representations
of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences
Matter? Journal of Economic Psychology, 24 (4), 535-553.
Kurniasih, Tommy dan Sari M.M.R. 2013. Pengaruh Return on Assets (ROA),
Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi
Rugi Fiskal Terhadap Tax Avoidance. Buletin Studi Ekonomi, 18 (1), 58-
66.
Liu, X and S. Cao. 2007. Determinants of Corporate Effective Tax Rates. The
Chinese Economy, 40 (6), 49-67.
Noor, Rohaya Md, Nur Syazwani M.Fadzillah and Nor Azam Matsuki. 2010.
Corporate Tax Planning: A Study on Corporate Effective Tax Rates of
Malaysian Listed Companies. International Journal of Trade, Economics
and Finance, 1 (2), 189-193.
Sabli, Nurshamimi dan Noor, Rohaya. 2012. Tax Planning and Corporate
Governance. 3rd International Conference on Business and Economic
Research Proceeding. ISBN: 978-967-5705-05-2.
Subramanyam, K.R., & Wild, J.J. 2013. Analisis Laporan Keuangan. Jakarta:
Salemba Empat.
Sugiama, Gima. 2008. Metode Riset Bisnis dan Manajemen. Bandung: Guardaya
Intimarta.
www.idx.co.id
Zadeh, Farahnaz dan Alireza Eskandari. 2012. Firm Size as Company and Level
of Risk Disclosure: Review on Theories and Literatures. International
Journal of Business and Social Science, 3 (17), 9-17