Page 72 - Indonesia Taxation Quarterly Report (Q2-2019)
P. 72

INDONESIA TAXATION QUARTERLY REPORT   Q2-2019
















                             DAFTAR PUSTAKA







                             Buku dan Jurnal                        Chamley, Christophe. “Optimal Taxation
                                                                          of Capital  Income  in  General
                             Ackerman, Bruce  A.  Social Justice  in      Equilibrium  with  Infinite  Lives.”
                                   the  Liberal State.  Yale  University   Econometrica No. 54(3) (1986).
                                   Press, 1981.
                                                                    Cnossen,  Sjibren. “What  Kind  of
                             Alesina,  Alberto dan  Dani  Rodrik.         Corporation   Tax    Regime?”
                                   “Distibutive   Politics   and          Osgooede  Hall  Law  Journal,
                                   Economic    Growth.”  Quarterly        Volume 52 Issue 2: 2015.
                                   Journal  Economics  No. 108      Darussalam   dan  Danny  Septriadi.
                                   (1994).                               “Sistem     Pemajakan     atas
                                                                         Perseroan  dan  Orang  Pribadi
                             Alstott, Anne L. “Equal Opportunity and     sebagai  Pemegang    Sahamnya.”
                                   Inheritance  Taxation.”  Harvard      Dalam       John      Hutagaol,
                                   Law Review Vol. 121 No. 2 (2007).     Darussalam,   Danny   Septriadi
                                                                         Kapita    Selekta   Perpajakan.
                             Aoki,  Torao.  “Japan:  Ongoing  Tax        Jakarta: Penerbit Salemba Empat,
                                   Reform.” Asia-Pacific Tax Bulletin    2007.
                                   (2003).
                                                                    Deborah. “Pertukaran  Informasi  untuk
                             Atkinson,  Anthony B.,  Thomas  Pikkety,     Tujuan   Perpajakan.”  Dalam
                                   dan   Emmanuel    Saez.   “Top         Darussalam dan Danny Septriadi,
                                   Incomes in  the  Long Run  of          Perjanjian  Penghindaran  Pajak
                                   History.”  Journal of Economic         Berganda:  Panduan,  Interpretasi,
                                   Literature No. 49 (2011).              dan  Aplikasi.  Jakarta: DDTC,
                                                                          2017.
                             Avi-Yonah,  Reuven.  “And  Yet  It  Moves:
                                   Taxation  and  Labor Mobility in   Deininger,  Klaus  dan  Pedro  Olinto.
                                   the Twenty-First Century.” Dalam       “Asset  Distribution, Inequality,
                                   Reuven  Avi-Yonah  dan  Joel           and  Growth.”  Policy Research
                                   Slemrod. Taxation and Migration.       Working Paper No. 2375 (2000).
                                   Alphen  aan  den  Rijn:  Wolters
                                   Kluer, 2015.                     Direktorat  Jenderal  Pajak.  “Kebijakan
                                                                          Perpajakan  Sektor   Properti.”
                             Beckert,  Jens.  “The  Social  Contract      Jakarta, 2019.
                                   Revisited: Why is the Inheritance
                                   Tax  so Controversial?”  The     Dolphin,  Tony.  Death  and  Taxes:  Why
                                   Foundation  for Law, Justice  and      Inheritance   Tax   Should   be
                                   Society (2008).                        Replaced with a Capital Receipts
                                                                          Tax. London:  Institute  for Public
                             Brauninger, Dieter. “Income and Wealth       Policy Research, 2010.
                                   Taxes  in  the  Euro Area:  An
                                   Initial  Overview.”  Deutsche  Bank
                                   Research Briefing (2012).




            60
   67   68   69   70   71   72   73   74   75   76   77