Pajak pertambahan nilai: Perbedaan antara revisi
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Baris 111:
* [[Direktorat Jenderal Pajak]]
* [[Nomor Pokok Wajib Pajak]]
== Referensi ==
{{More footnotes|date=April 2009}}
* {{Is icon}} {{cite web
| title = Lög nr. 50/1988 um virðisaukaskatt
| year = 1988
| url = http://www.rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm
| accessdate = 5 September 2007 |archiveurl = http://web.archive.org/web/20071009093025/http://rsk.is/skattalagasafn/virdisaukaskattur/log/log_0501988.htm <!-- Bot retrieved archive --> |archivedate = 9 October 2007}}
* Ahmed, Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).
* Bird, Richard M. and P.-P. Gendron .1998. “Dual VATs and Cross-border Trade: Two Problems, One Solution?” International Tax and Public Finance, 5: 429–42.
* Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” International Tax and Public Finance, 7: 753–61.
* Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741–51.
* Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union," Economic Policy, 23: 375–411.
* McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints," in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).
* McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT),” International Tax and Public Finance, 7: 723–40.
* Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien, ''IBL Review'', VOL. 12, Institute of International Business and law, Germany. [http://web.archive.org/web/20071026170512/http://www.law-and-business.de/www_law-and-business_de/content/e153/e971/e972/datei973/N.Mller,IndischesRecht_IBLVol.12_ger.pdf Law-and-business.de]
* Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. ''IBL Review'', VOL. 12, Institute of International Business and law, Germany.
* MOMS, Politikens Nudansk Leksikon 2002, ISBN 87-604-1578-9
* OECD. 2008. ''Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues''. Paris: OECD.
* Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.
* Sharma, Chanchal Kumar 2005. Implementing VAT in India: Implications for Federal Polity. Indian Journal of Political Science, LXVI (4): 915–934. [ISSN: 00019-5510] [http://papers.ssrn.com/sol3/papers.cfm?abstract_id=945952 SSRN.com]
* Shome, Parthasarathi and [[Paul Bernd Spahn]] (1996) "Brazil: Fiscal Federalism and Value Added Tax Reform," Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi
* Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform," International VAT Monitor, 7: 123–32.
* Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).
== Pranala luar ==
* {{dmoz|Business/Accounting/Tax_Negotiation_and_Representation/VAT_Related_Services|VAT Related Services}}
* {{id}} [http://www.pajak.go.id/fatq/PajakPertambahanNilaiDanPajakPenjualanAtasBarangMewah Tanya jawab] mengenai PPN dan PPNBM di situs resmi [[Direktorat Jenderal Pajak]]
* {{id}} [http://www.pajak.net/infopajak.htm/ Informasi mengenai perpajakan di Indonesia] di Pajak.Net
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