DAFTAR PUSTAKA BUKU LITERATUR Betten, Rijkele, The New Netherlands Transfer Pricing Regime, Amanded Advance Pricing Agreements and Advanced Tax Ruling Procedures, IBFD Publications, 2002 Boss, Monica, International Transfer Pricing, The Valuation of Intangible Assets, Kluwer law International, 2003 Bogdan, Robert C, Sari Biklen Kopp, Qualitative Research For Education ; An Introduction to Theory and Methods, Allyn and Bacon, Inc, Bostos London, 1982 Cooper, Graeme S, Tax Avoidance and The Rule of Law, IBFD Publications, 1997 Cook, Thomas, Reichart, Qualitative and Quantitative Methods, In Evaluation Research, Sage Publication, Beverly Hills, London,1984 Esterberg, Kristin G, Qualitative Methods in Social Research, Mc Graw Hill, New York, 2002 Feinschreiber, Robert, Transfer Pricing : Hand Book Volume 1, John Willey & Sons, Inc, 2001 --------------, Transfer Pricing : Hand Book Volume 2, John Willey & Sons, Inc, 2001 Gunadi, Pajak Internasional, Lembaga Penerbit FE UI, Jakarta, Edisi revisi, 2007 ----------, Transfer Pricing : Suatu Tinjauan Akuntansi, Manajemen dan Pajak, Edisi I, Bina Rena Pariwara, Jakarta, 1994 Hatta, Perdagangan Internasional Dalam Sistem GATT dan WTO, Aspek-aspek Hukum dan Non Hukum, Refika Aditama, 2006 Hutagaol, John, Perpajakan Isu-isu Kontemporer, Yogyakarta, Graha Ilmu, 2007 -------------------, Pemahaman Praktis Perjanjian Penghindaran Pajak Berganda Indonesia Dengan Negara-negara di Kawasan Eropa, Penerbit Salemba Empat, Jakarta 2000 108
-------------------, Pemahaman Praktis Perjanjian Penghindaran Pajak Berganda Indonesia Dengan Negara-negara di Kawasan Asia, Pasifik dan Afrika, Penerbit Salemba Empat, Jakarta, 2000 Hutagaol, John, Darussalam, Septriadi Danny, Kapita Selekta Perpajakan, Salemba Empat, Jakarta, 2006 Jovanovich, Juan Martin, Customs Valution to Harmonize Customs and Tax Rules, Kluwer Law International, The Haque-London-New york Keegan. Warren J, Global Marketing Management, Sixth Edition, USA Prentice Hall Series in Marketing, 1999 Kelley, Patrick L & Oldman Oliver, Readings on Income Tax Administration, The Foundation Press, New York, 1973 Moleong, Lexy J, Metode Penelitian Kualitatif, Remaja Rosdakarya, Bandung, 2002 McCarten, William J, International Transfer Pricing and Taxation, Tax Policy Hand Book edited by Partasarathi Shome, Tax Policy Division, Fiscal Affairs departemen, International Monetery Fund, Washington, D.C, 1995 Mansury, R, Perpajakan Internasional Berdasarkan UU Domestik Indonesia, Yayasan Pengembangan dan Penyebaran Pengetahuan Perpajakan, Jakarta, 1998 Neuman, Lawrence, Social Research Methods : Qualitative and Quantitative Approaches, Needham Heights ; A Viacom Company, 1991 OECD, Transfer Pricing Guidelines For Multinational Enterprises and Tax Administrations, OECD Publishing Services, Paris, 2001 ---------, Model Tax Convention on Income and Capital, OECD Publishing Services, Paris, 2001 ---------, Harmful Tax Competiton : An Emerging Global Issue, Paris, 1998 ---------, International Tax Avoidance and Evasion : For Related Studies, Paris, 1987 Price Waterhouse Coopers, International Transfer Pricing 2001, Desember 2001 Prasetya, Irawan, Penelitian Kualitatif & Kuantitatif untuk Ilmu-ilmu Sosial, FISIP UI, 2006 Pagan, Jill C & Wilkie, J Scott, Transfer Pricing Strategy in a Global Economy, IBFD Publication, Amsterdam, 1993 109
Surachmat, Rahmanto, Persetujuan Penghindaran Pajak Berganda, Suatu Pengantar, Penerbit Gramedia Utama, Jakarta, 2000 ----------, Panduan Konsep Utama Pajak Penghasilan Indonesia, Jilid I, Bina Rena Pariwara, Jakarta, 1996 ----------, Memahami Ketentuan Perpajakan Berdasarkan Ketentuan Tax Treaties Indonesia, Yayasan Pengembangan dan Penyebaran Ilmu Pengetahuan Perpajakan, Jakarta, 1994.., PajakPenghasilan Lanjutan, I1 Hill Co, Jakarta, 1996 Saundy, Erly, Perencanaan Pajak, Salemba Empat, Jakarta, 2006 Soemitro, Rochmat, Asas dan Dasar Perpajakan 2, PT Refika Aditama, Bandung, 1998 Sudiyono, Memahami Penelitian Kualitatif, Alfabeta, Bandung, 2005 United Nations Departement of Economic and Social Affairs, United Nations Model Double Taxation Convention Between Developed and Developing Countries, United Nations Publication, Sales No. E.01.XVI.2, New York, 2001. Vann, Richard J, Interantional Aspects of Income, In Tax Law Design and Drafting, Edited by Victor Thuronyi, Washington D.C. IMF, 1998 Wirawan, Implikasi Pajak Penghasilan Dalam Group Perusahaan di Indonesia : Suatu Kajian Analisis Mengenai Transfer Pricing, Universitas Indonesia, Jakarta, 1998 Zakaria, Jaja, Perlakuan Perpajakan Terhadap Bentuk Usaha Tetap (BUT), Raja Grafindo Perasada, Jakarta, 2005 ARTIKEL / MATERI SEMINAR Australia Taxation Office, Handout Material, Transfer Pricing Course, Brisbane, 12-23 Mei 2003 Darussalam, Danny, Septriadi, Advanced Pricing Agreement ( APA ) Sebagai suatu alternative Pemecahan Sengketa Transfer Pricing, Inside Tax, Edisi 01, 2007 -------------, Abuse of Transfer Pricing di Indonesia : Real or Myth, Inside Tax, Edisi 01 2007 110
-------------, Peran Putusan Pengadilan negara Lain dan Pendapat Akademisi dalam Tax Treaty Interpretation, Inside Tax, edisi 01. Feinschreiber, Robert, Kent Margareth, Transfer Pricing In Korea, Proquest, Global Transfer Pricing Update, International Tax Services, Ernst & Young LLP, August 2007 Global Transfer Pricing Survey : Global Transfer Pricing Trends, Practice and Analyses, International Tax Services, Ernst Young, Desember 2007 Halim, Jusuf, Transaksi Hubungan Istimewa dan Transfer Pricing dan Pelaporannya dalam SPT Tahunan PPh 2002, Makalah Seminar Perpajakan dan Akuntansi, Jakarta, 19 Februari, hal 29 International Tax Allert : Transfer Pricing, International Tax Services, Ernst Young, October 2007 Kroft, Edwin G, Transfer Pricing Update Canada, Lexpert, Canada, 2008 Kim, Hae Young, Sohn Dave, Curtis Anthony, Korea To Accept Berry Ratio As Reasonable Method In Detrmining Arm s Length Prices, Journal of International Taxation, Boston, 2004 OECD, Handout Material, Global Forum on Taxation, meeting on the Practical Application of Tax Treaties and Transfer Pricing, Paris, 2001 OECD, Dispute Preventation and Resolution, Paris, 2008 2007 Silitonga, Erwin, Transfer Mispricing, Inside Tax, Edisi 01, 2007 PERATURAN PERPAJAKAN Republik Indonesia, UU Nomor 14 tahun 2002 tentang Pengadilan Pajak ------------, UU Nomor 16 Tahun 2000 tentang Ketentuan Umum dan Tatacara Perpajakan ------------, UU Nomor 17 Tahun 2000 tentang Pajak Penghasilan Keputusan Menteri Keuangan Nomor 545/KMK.04/2000 tanggal 22 Desember 2000 Mengenai Tatacara Pemeriksaan Pajak. Keputusan Direktur Jenderal Pajak No KEP-394/PJ.07/2002 tanggal 30 Agustus 2002 mengatur mengenai pengungkapan transaksi kepada pihak yang mempunyai hubungan istimewa. 111
Keputusan Direktur Jenderal Pajak No KEP-01/PJ.07/1993 tanggal 9 Maret 1993 yang memberikan pedoman pelaksanaan dan tatacara pemeriksaan di bidang perpajakan terhadap wajib pajak yang mempunyai hubungan istimewa. Surat Edaran Direktorat Jenderal Pajak SE-04/PJ.7/1993 tanggal 9 Maret 1993 yang mengatur lebih lanjut penanganan kasus-kasus Transfer Pricing. Produk Hukum Putusan Pengadilan Pajak Nomor : Put-01867/PP/M.II/15/2003 United Tax Court, Compaq Computer Corporation Petitor Commissioner of Internal Revenue,1999 112