DAFTAR PUSTAKA
A. Buku / Literatur
Anthoine, Robert, Tax Incentives For Private Investment in Developing Countries, Boston – Antwerpen – London – Frankfurt : Kluwer –Deventer, l979. Arnold J.Brian and Michael J. McIntyre, International Tax Primer, The Hague.London.New York : Kluwer Law International,2002. Asshiddiqie, Jimly, Aspek – Aspek Perkembangan Kekuasaan Kehakiman di Indonesia, Yogyakarta: UII Press, 2005. Ault, Hugh J., Comparative Income Taxation: A Structural Analysis, The Hague. London.Boston : Kluwer Law International, 1997. __________ and Brian J. Arnold, Comparative Income Taxation : A Structural Analysis, New York, 2004. Azzara, Thomas P., Tax Haven of The World , 7th Edition, Bahamas, l999. Besanko, David et.al., Economics of Strategy, third edition, The United State of America : John Wiley & Sons, Inc., 2003. Bleich, Ronald L. and Hal W.Mandel, J.D, Modern Tax Planning Checklist l984 Cumulative Supplement, Boston – New York: Warren, Gorham & Lamont, 1984. Bungin, Burhan, Analisis Data Penelitian Kualitatif, Jakarta: Rajawali Pers, 2007. Campo, Salvatore Schiavo and Patchampet Sundaran, to Serve and to Preserve: Improving Public Administration in a Competitive World, Jakarta : Lembaga Administrasi Negara, 2000. Cooper, Graeme S., Tax Avoidance and The Rule of Law, Netherland: IBFD Publication BV, l997.
190
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
Creswell, John W., Research Design-Qualitative & Quantitative Approaches, New Delhi: Sage Publication, 1994. _______________ , Research Design- Qualitative, Quantitative, and Mixed Methods Approaches, second edition, New Dehli: Sage Publication, 2003. Denzin, Norman K. & Yvonna S. Lincoln,ed., Handbook of Qualitative Research, second edition, New Delhi: Sage Publication, Inc, 2000. Dunn, William N., Analisa Kebijakan Widya, l995.
Publik, Yogyakarta: Hanindita Graha
Easson, Alex, Tax Incentives for Foreign Direct Investment, New York: Kluwer Law International, 2003. Gunadi , Transfer Pricing, Suatu Tinjauan Akuntansi, Manajemen dan Pajak, Jakarta: PT. Bina Rena Pariwara, 1994. ______, Pajak Internasional, Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, 1997. _____,
Pajak Internasional, edisi revisi (2007), Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia, 2007.
______, Bunga Rampai Pemeriksaan Penyidikan & Penagihan Pajak, Jakarta: MUC Publishing,2004. Hady, Hamdy, Ekonomi Internasional, Jakarta: Ghalia Indonesia, l998 Hancock, Dora, Taxation Policy & Practice, Boston: International Thomson Business Press, l997. Howlet, Mechael and M.Ramesh, Studying Public Policy: Policy Cycles and Policy Subsystems, New York : Oxford University Press,1995. Hutagaol, John, Darussalam dan Danny Septriadi, Perpajakan,Jakarta: Penerbit Salemba Empat, 2006.
Kapita
Selekta
Irawan, Prasetya, Logika dan Prosedur Penelitian, Pengantar Teori dan Panduan Praktik Penelitian Sosial Bagi Mahasiswa dan Peneliti Pemula, Jakarta: STIA LAN Press, 2004. ______________, Penelitian Kualitatif & Kuantitatif Untuk Ilmu – Ilmu Sosial, Jakarta: Departemen Ilmu Administrasi – FISIP UI, 2006 191
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
Kamil, Ahmad dan M.Fauzan, Kaidah – Kaidah Hukum Yurisprudensi, Jakarta: Kencana Prenada Media Group, 2008. Kartasasmita, Ginandjar, et.al., Pembaharuan dan Pemberdayaan : Permasalahan, Kritik dan Gagasan Menuju Indonesia Masa Depan, Jakarta: Ikatan Alumni ITB, l996. Lang, Michael, Hans Jorgen Aigner, Ulrich Scheurle, and Markus Stefaner, CFC Legislation, Tax Treaties and EC Law, The Hague: Kluwer Law International, 2004. Lincoln, Yvonna S. and Egon G. Guba, Naturalistic Inquiry, Beverly Hills. London. New Delhi : Sage Publication, l985. Lyons, Susan M., International Tax Glossary, revised 3rd edition (IBFD Publication), tanpa tahun. Mansury, R., Perpajakan International Berdasarkan Undang Undang Domestik Indonesia, Jakarta:Yayasan Pengembangan dan Penyebaran Pengetahuan Perpajakan (YP 4), 1998. _________, Berbagai Fasilitas dalam 41 Tax Treaties Indonesia, Jakarta: Yayasan Pengembangan dan Penyebaran Pengetahuan Perpajakan (YP 4), 1999. Morgan, Patricia T, Tax Procedure And Tax Fraud , Saint Paul, Minn, 1999. Muller, Johann, The Netherlands in International Tax Planning, The Netherland: IBFD Publication BV, 2005. Neuman, W. Lawrence, Social Research Methods, Qualitative and Quantitative Approaches,United States of America: Allyn and Bacon, Inc., l999. Nugroho D., Riant, Kebijakan Publik Untuk Negara – Negara Berkembang, Jakarta: PT. Elek Media Komputindo, 2002. Ongwamuhana, Kibuta, The Taxation of Income from Foreign Investments, Boston: Kluwer Law and Taxation Publishers, l991. Pinto, Carlo, Tax Competition of EU Law, The Hague: Kluwer Law International,2003 Rohatgi, Roy, Basic International Taxation, London.The Hague.New York : Kluwer Law International, 2002. 192
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
Sacks, Mason J., and Arthur J. Maurello, Modern Tax Planning Checklists, New York : Warren, Gorham & Lamont, 1977 Saunders, M Roy, International Tax Systems and Planning Techniques, London: Longman Professional, l985. Shome, Parthasarathi, Tax Policy Handbook,Washington DC: International Monetary Fund, l995. Spitz, Barry, International Tax Planning, London: Butt erwoth, 1983. _________, International Tax Haven Guide, San Diego ,New York,Chicago, London: Harcourt Professional Publising, 2001. Suandhy, Erly, Perencanaan Pajak, Jakarta: Penerbit Salemba Empat,2000. Surakhmad, Winarno, Pengantar Penelitian Ilmiah Dasar: Metode dan Teknik, Bandung : Tarsico, l982. Surahmat, Rachmanto, Persetujuan Penghindaran Pajak Berganda, Sebuah Pengantar, Jakarta: PT. Gramedia Pustaka Utama, 2000. Taylor, Steven J. & Robert Bogdan, Introduction to Qualitative Research Methods-The Search for Meanings, second edition, USA: A Wiley Interscience Publication, 1984. Thuronyi, Victor, Tax Law Design and Drafting, Washington D C: International Monetary Fund, l998. _______ Comparative Tax Law, The Netherland: Kluwer Law International, 2003. Van Weeghel, Stef, The Improper Use of Tax Treaties, With Particular Reference to The Netherlands and the United States, London : Kluwer Law International, l998. Viherkentta, Timo, Tax Incentive in Developing Countries and International Taxation, Boston: Kluwer Deventer, l991. Wahab, Solihin A, Analisis Kebijakan dari Formulasi ke Implementasi Kebijakan, Jakarta: Bumi Aksara, 1991 Winarno, Budi, Teori dan Proses Kebijakan Publik, Yogyakarta: Media Pressindo, 2002. 193
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
____________, Globalisasi Peluang atau Ancaman bagi Indonesia, Jakarta: Penerbit Erlangga, 2008. Yudkin, Leon, A Legal Structure for Effective Income Tax Administration, Cambridge: Harvard Law School, 1971. Zainal Abidin, Said, Kebijakan Publik, Jakarta: Yayasan Pancur Siwah, 2002. Zain, Mohammad, Manajemen Perpajakan, Edisi 2, Jakarta: Penerbit Salemba Empat, 2005
B. Karya Ilmiah (disertasi dan tesis)
Baedhowi, ”Implementasi Kebijakan Otonomi Daerah Bidang Pendidikan (Studi Kasus di Kabupaten Kendal dan Kota Surakarta”, disertasi Doktor Program Studi Ilmu Administrasi, Program Pascasarjana FISIP Universitas Indonesia, Jakarta, 2004 Gunadi, “ Taxation of Inbound Investment in Indonesia”, disertasi Doktor University of Leiden - Netherland, l991. Makhfatih, Akhmad, “ Penggelapan Pajak di Indonesia: Studi Pajak Hotel Non Bintang “, Disertasi Doktor Universitas Gadjah Mada, Yogyakarta, 2005. Mansury, R., “ The Indonesian Income Tax , A Case Study in Tax Reform”, disertasi Doktor University of Rotterdam,1992 Octo Pangaribuan, Calvin, “ Analisis Implementasi Controlled Foreign Corporation Rules di Indonesia Dalam Upaya Mencegah Penghindaran Pajak (Suatu Studi Komparasi Dengan Australia dan Bentuk Umum)”Tesis Program Kekhususan Ilmu Administrasi dan Kebijakan Perpajakan, Program Pascasarjana FISIP Universitas Indonesia, Jakarta, 2007 Septriadi Djayaprawira, Danny, “ Ketetapan Pajak Kurang Bayar Karena Abuse of Transfer Pricing Tangible Goods (Studi Kasus PT.X), Tesis Program Kekhususan Ilmu Administrasi dan Kebijakan Perpajakan, Program Pascasarjana FISIP Universitas Indonesia, Jakarta,2003. Syafril, “ Thin Capitalization Sebagai Bentuk Penghindaran Pajak Pada PT. Unitex Tbk. Periode l984-2002” , Tesis Program Kekhususan Ilmu Administrasi dan Kebijakan Perpajakan, Program Pascasarjana FISIP UI, Jakarta, 2005. 194
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
Tarigan, Anton, “Implementasi Kebijakan Pembentukan Daerah Otonom Baru: Pengaruh Kebijakan Organisasi dan Lingkungan Terhadap Keberhasilan Daerah Otonom Baru di Provinsi Gorontalo” Disertasi Doktor Program Studi Ilmu Administrasi, Program Pascasarjana FISIP Universitas Indonesia, Jakarta, 2006
C. Makalah & Artikel
Abeasi, Kwasi, “ Host Country Policies on FDI With Particular Reference to Developing Countries – A Brief Commentary”, United Nations Conference on Trade and Development, New York and Geneva, 2003 Agung Prasetyo, Kristian, “ Pengaruh Transfer Pricing dan Tax Haven Terhadap Penerimaan Negara “, Majalah Inside Tax, edisi 04, Februari 2008. Banoun, Bettiana, “ Tax Avoidance Rules in Scandinavian and Anglo-American Law “, International Bureau of Fiscal Documentation (IBFD), 2002. Brothers, Coundert, Timothy O’Brien and Edward Kim, “ Foreign Direct Investment – A Market Overview and Discussion of Opportunities”, http:/www.altassets.com/casefor/countries/2003/nz2987.php Darussalam, Danny Septriadi dan Indrayagus Slamet, ” Abuse of Transfer Pricing Melalui Tax Haven Countries”, Majalah Inside Tax, edisi 01, November 2007. Davidmann, Manfred,” Transfer Pricing and Taxation”, Community Economics Multinational Operations, http:/www.solbarram.org/articles/clm503.html Gunadi, “ Transfer Pricing dan Advance Pricing Agreement”, Makalah Seminar, Jakarta, l2 Juni 2001 Ikhsan, Mohamad, “Paket Kebijakan Iklim Investasi”, Mengapa dan Untuk Apa? Koran Kompas, 25 Maret 2006. Kristanto, Prijohandojo,” Harmful Tax Competition “, Majalah Inside Tax, edisi 01, November 2007. Kokko, Ari, “ Globalization and FDI Policies”, Proceedings of the Expert Meeting held in Geneva, from 6 to 8 November 2002.
195
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
Kumar, Nagesh, “ Use and Effectiveness of Performance Requirements: What can be Learnt from the Experiences of Developed and Developing Countries?”, United Nations Conference on Trade and Development, New York and Geneva, 2003. Lal Das, Bhagirath, “A Critical Analysis of the Proposed Investment Treaty in WTO”, Quarterly magazine of the IMF, June 2001, vol.38 no.2 Lapidoth, Arye, “ New Legislative Measures in Israel to Counter Aggressive Tax Planning”, IBFD, 2006. Loungani, Prakash and Assaf Razin, “How Beneficial Is Foreign Investment for Developing Countries?”, Quarterly magazine of the IMF, June 2001, vol.38 no.2. Margret, Klosterman, “ Tax Consequences of Hybrid Finance in Thin Capitalization Situations”, International Tax Coordination, Austria: FWF, 2007. McLure, Charles E., “Will the OECD Initiative on Harmful Tax Competition Help Developing and Transition Countries?”, IBFD, 2005. Petras, James, “Six Myths About The Benefits of Foreign Investment”, Counter Punch, 2 Juli 2005, hal.1. Rahayu, Ning, “ Hubungan Istimewa Dalam Perpajakan”, Jurnal Administrasi Terapan, Volume III : Maret-Juni 2004. ____________, “ Kebijakan Investasi Asing (Foreign Direct Investment) di Indonesia dan Vietnam”, Jurnal Bisnis dan Birokrasi, Volume XIII/Nomor 1/ Januari 2005. Reinhold, Richard L., “ What is Tax Treaty Abuse? ( Is Treaty Shopping on Outdated Concept?)”, 2000. Rosembuj, Tulio, “ Harmful Tax Competition”, Intertax, Kluwer Law International, l999. Santoso, Iman, “ Advance Pricing Agreement dan Problematika Transfer Pricing Dari Perspektif Perpajakan Indonesia”, Jurnal Akuntansi & Perpajakan, UK Petra Surabaya – Edisi Februari2005. Satrio, BE, “Mencemaskan Masuknya Februari 2006.
Investasi
Asing”, Koran Kompas, 4
196
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
Surahmat, Rahmanto, ”CFC Rules Perbandingan Beberapa Negara”, http://kppmadyabatam.pajak.go.id/kppbatam/content.asp?contenid=l60. “Investasi Indonesia”, Majalah Solusi edisi: September 2004. “ Soal 70 persen Perusahan PMA Tak Bayar Pajak” koran Kompas, 20 Agustus 2002. “Tax Incentives and Foreign Direct Investment”, United Nations Conference on Trade and Development, New York and Geneva, 2000.
D. Peraturan Perundang- undangan
Republik Indonesia, Undang Undang Nomor 7 Tahun l983 sebagaimana telah disempurnakan terakhir dengan Undang Undang Nomor l7 Tahun 2000 tentang Pajak Penghasilan. _________________, Surat Keputusan Menteri Keuangan Nomor: l002/KMK.04/l984, tanggal 8 Oktober l984 tentang Penentuan Perbandingan Antara Hutang dan Modal Sendiri Untuk Keperluan Pengenaan Pajak Penghasilan. _________________, Surat Keputusan Menteri Keuangan Nomor : 254/KMK.01/l985, tanggal 8 Maret l985 tentang Penundaan Pelaksanaan Keputusan Menteri Keuangan Republik Indonesia Nomor: l002/KMK.04/l984, tanggal 8 Oktober l984 tentang Penentuan Perbandingan Antara Hutang dan Modal Sendiri Untuk Keperluan Pengenaan Pajak Penghasilan. _________________, Surat Keputusan Menteri Keuangan Nomor: 650/KMK.04/l994, tanggal 29 Desember l994 tentang Penetapan Saat Diperolehnya Dividen Atas Penyertaan Modal Pada Badan Usaha di Luar Negeri Yang Sahamnya Tidak Diperdagangkan di Bursa Efek. _________________, Surat Edaran Direktur Jenderal Pajak Nomor: SE – 04/PJ.7/1993, tanggal 9 Maret l993 tentang Petunjuk Penanganan Kasus – kasus Transfer Pricing. _________________, Surat Keputusan Direktur Jenderal Pajak Nomor: KEP – 01/PJ.7/1993, tanggal 9 Maret l993 tentang Pedoman Pemeriksaan Pajak Terhadap Wajib Pajak Yang Mempunyai Hubungan Istimewa. 197
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
_________________, Surat Edaran Direktur Jenderal Pajak Nomor: SE – 01/PJ.10/1994, tanggal 29 Januari l994 tentang Surat Keterangan Domisili _________________, Surat Edaran Direktur Jenderal Pajak Nomor: SE – 22/PJ.4/l995, tanggal 26 April l995 tentang Dividen Dari Penyertaan Modal Pada Badan Usaha di Luar Negeri Yang Sahamnya Tidak Diperdagangkan di Bursa Efek (Seri PPh Umum No.l0). _________________, Surat Edaran Direktur Jenderal Pajak Nomor: SE – 35/PJ.4/l995, tanggal 7 Juli l995 tentang Penegasan Lebih Lanjut Atas Dividen Dari Penyertaan Modal Pada Badan Usaha di Luar Negeri Yang Sahamnya Tidak Diperdagangkan di Bursa Efek (Seri PPh Umum No.l6). _________________, Surat Edaran Direktur Jenderal Pajak Nomor: SE – 04/PJ.34/2005, tanggal 7 Juli 2005 tentang Petunjuk Penetapan Kriteria ” Beneficial Owner” Sebagaimana Tercantum Dalam Persetujuan Penghindaran Pajak Berganda Antara Indonesia Dengan Negara Lainnya.
E.
Lain-lain
Badan Koordinasi Penanaman Modal, Perkembangan Penanaman Modal, Statistic of Direct Investment, laporan bulanan,November 2007. CCH International, International Tax Planning Toolkit, Sidney 2001 _______________, International Master Tax Guide, 4th Edition, 2008 DRT Internatioanal, Thin Capitalization and Related Provision in Major Trading Nations,1990. International Series of the Rotterdam Institute for Fiscal Studies Erasmus University Rotterdam, International Tax Avoidance, volume A: General and Conceptual Material, l979 _________________, volume B: Country Reports, l978. OECD, Studies in Taxation of Foreign Source Income : Controlled Foreign Company Legislation, tanpa tahun. _____, Issues in International Taxation : International Tax Avoidance and Evasion, l987. 198
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
_____, Harmful Tax Competition, An Emerging Global Issue, l998. _____, Transfer Pricing Guidelines for Multinational Enterpreises and Tax Administrations,1997. United Nation, Tax Incentives and Foreign Direct Investment : A Global Survey, New York and Geneva, 2000. ___________, Transfer Pricing, Unctad Series on Issues in International Investment Agreements, New York and Geneva. 1999.
199
Praktik penghindaran..., Ning Rahayu, FISIP UI, 2008
