BIBLIOGRAFI. Arifin, Bustanul dan Rachbini, Didik J. Ekonomi Politik dan Kebijakan Publik, Jakarta, Grasindo, 2001

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1 BIBLIOGRAFI BUKU / LITERATUR : Arifin, Bustanul dan Rachbini, Didik J. Ekonomi Politik dan Kebijakan Publik, Jakarta, Grasindo, 2001 A.T, Salamun. Pajak, Citra dan Upaya Pembaharuannya, Jakarta, PT.Bina Rena Pariwara, 1991 Cochran, Charles L and Malone, Eloise F. Public Policy Perspectives & Choices Second Edition, McGraw-Hill College, 1999 Creswell, John W. Research Design Qualitative & Quantitative Approaches, Jakarta, KIK Press, 2003 Denzin, Norman K and Lincoln Yvonna S. Handbook of Qualitative Research Second Edition, Sage Publication Inc. Devereux, Michael P. The Economic of Tax Policy, New York, Oxford University Press, 1996 Dunn. William N. Pengantar Analisis Kebijakan Publik Edisi Kedua, Gadjah Mada University Press, 2003 Elgar, Edward. And Parson, Wyne. Public Policy An Introduction to the Theory and Practice of Policy Analysis, Cheltenham, UK,Northampton, MA, USA Foreman, Anthony and Mowles, Gerard. Tax Handbook, Zurich, Pearson Education Limited, 2003 Husseini, Martini dan Lubis, S.B Hari. Teori Organisasi (suatu pendekatan makro), Pusat Antar Universitas Ilmu-ilmu Sosial Universitas Indonesia. Irawan, Prasetya. Logika Dan Prosedur Penelitian, Jakarta, STIA LAN,

2 James, Simon and Nobes, Christopher. The Economic of Taxation, New York, Prentice Hall, 1996/1997 Edition Neuman,W Laurence, Social Research Methods Qualitative and Quantitative Approaches Fifth Edition, University of Wisconsin at Whitewater, 2003 Rosdiana, Haula and Tarigan, Rasin. Perpajakan Teori Dan Aplikasi, Jakarta PT.Rajagrafindo Perkasa, Rosenbloom, David R and Goldman, Deborah D. Public Administration Understanding Management, Politic, And Law In The Public Sector Second Edition, New York, Random House, Mansury, R., Pajak Penghasilan Lanjutan Pasca Reformasi 2000, Jakarta:YP4, , Perpajakan atas Penghasilan dari Transaksi-Transaksi Khusus, Jakarta, YP4, Mardiasmo, Perpajakan Edisi Revisi, Yogyakarta, Penerbit Andi, Perry, James. Handbook of Public Administration, San Fransisco, Jossey-Bass Inc., Publisher, Rachbini, Didik J. Ekonomi Politik Paradigma dan Teori Pilihan Publik, Jakarta, Ghalia Indonesia, Mei 2002 Riduwan, Metode & Teknik Menyusun Tesis, Bandung, Alfabeta,CV, Schenk, Alan. Value Added Tax, A Model Statue and Commentary, A Report of the Committee on Value Added Tax of the American Bar Association Section of Taxation, 1989 Slemrod, Joel and Bakija, Jon. Taxing Ourselves A Citizen s Guide to the Great Debate Over Tax Reform, London, MIT Press,

3 Sommerfeld, Ray M, Anderson, Hersel M, and Brock, Horrace R. An Introduction to Taxation, New York, 1983 Sukardj, Untung. Pajak Pertambahan Nilai Edisi Revisi 2005, Jakarta, PT. Rajagrafindo Persada, Tait, A. Alan. Value Added Tax. Washington D.C: International Monetary Fund, 1988 Terra, Ben J.M and Wattel, Peter J. European Tax Law Second Edition, 1997 Thuronyi, Victor. Tax Law Design & Drafting, Washington D.C, International Monetary Fund, Zajac, Edward E. Political Economy Of Fairness, London, MIT Press, 1995 ARTIKEL Buchholz, Rogene A. The Evolution of Public Policy As A New Dimension of Mangement in The Essentials of Public Policy For Management Second Edition, Prentice-Hall Essentials of Management Series Cronbach, Lee J. Course Improvement Through Evaluation In Evaluation Model, Viewpoints on Education And Human Service Evaluation By George F. Madaus, Michael S. Scriven, Daniel L.Stufflebeam, Prentice Hall Essentials of Management Series. Due, John F. The Case For The Use Of The Retail Form Of Sales Tax In Preference To The Value Added Tax In Broad-Based Taxes: New Options And Sources, Edited By Richard A.Musgrave, Baltimor and London, The John Hopskins University Press, Escalano, Julio. Taxing Consumption/Expenditure Versus Taxing Income, In Tax Policy Handbook Edited By Parthasathi Shome, Tax Policy Division Fiscal Affairs Department, International Monetary Fund, Washington D.C,

4 Jorgenson, Dale W, The Economic Impact of Fundamental Tax Reform, In Frontiers of Tax Reform, Edited By Michael J. Boskin Madaus, George F, Daniel Stufflebeam, and Schriven, Michael S. Program Evaluation, Evaluation Models Viewpoint on Educational and Human Services Evaluation, Kluwer-Nijhoff Publishing Mclure, Charles E, Jr. Economic Effects of Taxing Value Added In Broad-Based Taxes: New Options and Sources Edited By Richard A.Musgrave, Baltimor and London, The John Hopskins University Press McMorran, Ronald T. A Comparison Between The Sales Tax and VAT, In Tax Policy Handbook, Edited By Parthasarathi Shome, Tax Policy Division, Fiscal Affair Deparment, International Monetary Fund, Washington D.C, , Mechanism to Alleviate Cascading, In Tax Policy Handbook, Edited By Parthasarathi Shome, Tax Policy Division, Fiscal Affair Deparment, International Monetary Fund, Washington D.C, 1995 Metcalf, Gilbert E. The Role of a Value Added Tax In Fundamental Tax Report In Frontiers of Tax Reform Edited By Michael J.Boskin Moore, Sthephen. The Economic and Civil Liberties Case for a National Sales Tax, In Frontiers of Tax Reform, Edited By Michael J. Boskin Ordeshook, Peter C. The Emerging Discipline of Political Economy In Perspectives On Positive Political Economy, Edited By James E.Alt and Kenneth A.Shepsle, New York, Cambridge University Press, Riker, William H. Political Science and Rational Choice In Perspectives On Positive Political Economy, Edited By James E. Alt and Kenneth A Shepsle, New York, Cambridge University Press, Stufflebeam, Daniel L and Webster, William J. An Analisys of Alternative Approaches To Evaluation, In Evaluation Models Viewpoint on Educational and Human Service Evaluation, Kluwer-Nijhoff Publishing. 135

5 Weiss, Robert S and Rein, Martin. The Evaluation of Broad-Aim Programs: Experinmental Design, Its Difficulties, and An Alternative, In Evaluation Models Viewpoint on Educational and Human Service Evaluation, Kluwer- Nijhoff Publishing. Zee, Howell H, Value Added Tax, In Tax Policy Handbook, Edited By Parthasarathi Shome, Tax Policy Division, Fiscal Affair Deparment, International Monetary Fund, Washington D.C, 1995 KARYA ILMIAH / TESIS Arifin, Analisis Penerapan Prinsip Keadilan Dan Prinsip Kepastian Hukum Pada Dasar Pengenaan Pajak Reklame Tesis M.Si, Jakarta, Rahayu, Dwi Budi, Hubungan Antara Kualitas Layanan Perpajakan Dengan Ketaatan Wajib Pajak Tesis M.Si, Jakarta, 2003 Rahayu, Ning, Pajak Penghasilan (PPh) Atas Royalty Dan Imbalan Jasa Teknik: Baik Berdasarkan Ketentuan Domestik Maupun Perjanjian International, Tesis M.Si, Jakarta, Rusadi, Priyanto, Penilaian Resiko (Risk Assesment) Atas Surat Pemberitahuan Masa Pajak Pertambahan Nilai, Tesis M.Si, Jakarta, 2006 Widarto, Bombong, Perpajakan Atas Penghasilan Dari Pengoperasian Kapal Luar Negeri Berdasakarkan Ketentuan Domestik Dan Perjanjian International, Tesis M.Si, Jakarta 2005 LAIN-LAIN Harian Bisnis Indonesia, Tanggal 16 Februari 2007 OECD, Taxing Consumption, ekonomi/chairudin syah nasution 136

6 PERATURAN PERUNDANG-UNDANGAN Republik Indonesia, Undang-undang No. 6 Tahun 1983 Sebagaimana Telah Diubah Dengan Undang-undang Nomor 9 Tahun 1994 Dan Undang-undang No. 16 Tahun 2000 Tentang Ketentuan Umum Dan Tata Cara Perpajakan , Undang-undang No. 8 Tahun 1983 Sebagaimana Telah Diubah Dengan Undang-undang No. 11 Tahun 1994, Dan Undang-undang No. Tahun 2000 Tentang Pajak Pertambahan Nilai Barang Dan Jasa Dan Pajak Penjualan Atas Barang Mewah , Keputusan Menteri Keuangan Nomor 544/KMK.04/2000 Tentang Kriteria Wajib Pajak Yang Dapat Diberikan Pengembalian Pendahuluan Kelebihan Pembayaran Pajak , Keputusan Menteri Keuangan Nomor 235/KMK.03/2004 tanggal 3 Juni 2003 tentang Perubahan Atas Keputusan Menteri Keuangan Nomor 544/KMK.04/ , Peraturan Direktur Jenderal Pajak Nomor PER-122/PJ./2006 Tanggal 15 Agustus 2006 Tentang Jangka Waktu Penyelesaian Dan Tata Cara Pengembalian Kelebihan Pembayaran Pajak Pertambahan Nilai, Atau Pajak Pertambahan Nilai Dan Pajak Penjualan Atas Barang Mewah , Peraturan Direktur Jenderal Pajak Nomor PER-124/PJ/2006 Tanggal 22 Agustus 2006 Tentang Pelaksanaan Analisis Risiko Dalam Rangka Pemeriksaan Atas Surat Pemberitahuan Masa Pajak Pertambahan Nilai Lebih Bayar , Keputusan Direktur Jenderal Pajak Nomor KEP-160/PJ/2001 Tanggal 19 Februari 2001 Tentang Tata Cara Pengembalian Kelebihan Pembayaran Pajak Pertambahan Nilai Dan Atau Pajak Penjualan Atas Barang Mewah 137