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DAFTAR PUSTAKA

BUKU
Alexander, Carol and Sheedy, Elizabeth. The Professional Risk Managers' Handbook: A
Comprehensive Guide to Current Theory and Best Practices (1st ed.).
Wilmington,
DE: PRMIA Publications. 2004.
Brotodihardjo R. Santoso, S.H. Pengantar Ilmu Hukum pajak, bandung: Refika Aditama.
2002.
Budiono, B. Perpajakan Indonesia.. Jakarta : Diadit Media. 2001.
Crockford, Neil. An Introduction to Risk Management (2nd ed.). (Woodhead-Faulkner).
1991.
Dorfman, Mark S. Introduction to Risk Management and Insurance (6th ed.). Prentice Hall.
1997.
Gorrod, Martin. Risk Management Systems: Technology Trends (Finance & Capital
Markets). Palgrave Macmillan. 2003.
H. Bohari. Pengantar Hukum Pajak. Jakarta: Rajawali Pers. 2010.
Ilyas, Wirawan. Hukum Pajak. Jakarta: Salemba Empat. 2001.
Lam, James. Enterprise Risk Management: From Incentives to Controls. John Wiley. 2003.
Mardiasmo. Perpajakan. Yogyakarta: CV. Andi Offset. 2000.
Nurmantu, Safri. Pengantar Perpajakan. Jakarta: Granit. 1993.
Suparnyo. Hukum Pajak Suatu Sketsa Asas. Semarang : Elangtuo Kinasih Pustaka
Magister Semarang. 2012.
Sadgrove, Kid.. The Complete Guide to Business Risk Management. Gower Publishing
Limited: Burlington. 2005.
Stulz, Ren M. Risk Management & Derivatives (1st ed.). Mason, Ohio: Thomson SouthWestern. 2003.
Thomsett, Rob. Radical project management. Upper Saddle River, NJ: Prentice Hall PTR.
2002.
Van Deventer, Donald R., Kenji Imai and Mark Mesle. Advanced Financial Risk
Management: Tools & Techniques for Integrated Credit Risk and Interest Rate
Risk Management. John Wiley. 2004.
Waluyo. Ilyas, Wirawan B. Perpajakan Indonesia. Jakarta: Salemba Empat. 2002.
ARTIKEL
Internet
Organization for Economics Co-operation and Development, Compliance Risk
Management:Managing and Improving Tax Compliance, Oktober 2004.
http://petakepatuhan/approweb.pajak.go.id.
Managing operational tax risk Find the right people, processes and technology to manage
record-to-report risks, 2014 Tax Risk and Controversy Survey series.
Risk Management Guide For Tax Administrations Fiscalis Risk Analysis Project Group,
February 2006.
Tax Risk Management, PricewaterhouseCoopers 2006.

Revenue Administration: Developing a Taxpayer Compliance Program, Barrie Russell


Fiscal Affairs Department 2010.
Compliance Risk Management Guide For Tax Administrations, Fiscalis Risk Management
Platform Group 2010.
Compliance Risk Management: Managing and Improving Tax Compliance Prepared by
Approved by Forum on Tax Administration Committee on Fiscal Affairs Compliance
Sub-group, Oktober 2004.
Tax Governance Institute Tax risk management e-survey, kpmg.com 2011.
PERATURAN PERUNDANG-UNDANGAN
Undang-Undang Nomor 16 Tahun 2009 Tentang Perubahan Keempat Atas UndangUndang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Peraturan Menteri Keuangan Nomor 91/PMK.03/2015 tanggal 30 April 2015 pengurangan
atau penghapusan sanksi administrasi atas keterlambatan penyampaian surat
pemberitahuan,
pembetulan
surat
pemberitahuan,
dan
keterlambatan
pembayaran atau penyetoran pajak.
Surat Edaran Direktur Jenderal Pajak Nomor SE-53/PJ/2015 tentang pelaksanaan
pemeriksaan tahun 2015 dalam rangka mendukung tahun pembinaan wajib pajak
Surat Edaran Direktur Jenderal Pajak Nomor SE-28/PJ/2013 tentang Pemeriksaan Kriteria
Seleksi
Surat Edaran Direktur Jenderal Pajak Nomor SE-40/PJ/2012 tentang Benchmark
Behaviour Model
Surat Edaran Direktur Jenderal Pajak Nomor SE-29/PJ/2012 tentang Strategi Penagihan
Surat Edaran Direktur Jenderal Pajak SE-16/2009 tentang LAKIP dan RENSTRA
Surat Edaran Direktur Jenderal Pajak Nomor SE-85/PJ/2011tentang Kriteria Seleksi
Pemeriksaan