Page 35 - SUSTAINABILITY ISSUES & COVID-19
P. 35

REFERENCES

               •   Arikunto, Suharsimi. (2002). Research Procedure, A Practice Approach. Jakarta: PT Rineka Cipta
               •   Baker, Richard E. Lembke, Valdean C. King, Thomas E. ( 2010 ) . Advanced Financial Accounting (Indonesian Perspective)
                   Book 1 . Jakarta: Four Salemba
               •   Bungin, Burhan. (2003). Qualitative Research Data Analysis . Jakarta: PT Raja Grafindo Persada
               •   Carolina, Martha. (2011). Advanced Financial Accounting . Jakarta: Center for Teaching and Learning Materials. Mercu
                   Buana University
               •   Dian, Titin et al . (2009). Implementation Strategies Tax Planning (Tax Planning) In Effort Saving Income Tax (Study at
                   PT BPR Sincere Thank fortune, Kediri). Journal of Universitas Brawijaya
               •   Djamarabahri, Aswan Zain. (1997). Teaching and Learning Strategies. Jakarta: Rineka Cipta
               •   Eduardus, Tandelilin. (2001). Investment Analysis and Risk Management . First Edition. Yogyakarta: BPFE
               •   Harcisnowo. (2008). Tax Planning. Jakarta: FISIP UI
               •   Hartono, Jogianto. (2003). Portfolio Theory and Investment Analysis, Fifth Edition. Yogyakarta: BPEE
               •   Hendrian. (2011). Tax Accounting in a Business Merger (Case Study on Companies Listed on the IDX). Journal of
                   Organization and Management, Vol. 7, No. 1 53-66
               •   Husnan, Suad., Enny Pudjiastuti. (2006). Fundamentals of Financial Management. Yogyakarta: UPP AMP YKPN
               •   Ibrahim. (2015). Qualitative Research Methodology . Bandung: Alfabeta
               •   Indonesian Tax Review. ( 2013 ) . Merger or Consolidate? Watch Out for Tax Liability That May Happen. Indonesian
                   Tax Review Vol. 6 Issue 16
               •   Kristanto, Septian Bayu (2010). Business Combination and Income Tax. Journal of Accounting, Vol. 10, No. 1 73-94
               •   Kumat, Ranjit. (1999). Re search Methodology. London: Sage Publications
               •   Attachment to Circular Letter Number 23 of 1999 concerning Tax Treatment of Company Restructuring
               •   Mangoting, Yenny. (1999). Use of the By Purchase and Pooling of Interest Methods in the Context of a Business
                   Combination and its Effects on Income Taxes. Journal of Accounting & Finance, Vol. 1, No.2 132-143
               •   Matulessy, Mery Christiani. (2006). Tax Planning and the Tax Consequences for Company Restructuring (Case Study
                   of the Merger of PT Iga Jaya Tbk. And PT KAGEO). Airlangga University Thesis
               •   Moleong,Lexy. (2007). Qualitative Research Methodology.Bandung: PT Remaja Rosdak arya
               •   Mulyana, Deddy. (2001). Qualitative Research Methods. Bandung: PT Remaja Rosdakarya
               •   Nursasmito, Irfan. (2010). Advanced Financial Accounting I. Jakarta: Salemba
               •   Regulation of the Director General of Taxes Number PER-28 / PJ. / 2008 concerning Requirements and Procedures
                   for Issuance of Permits to Use Book Value for Transfer of Assets in the Context of Merger, Consolidation, or Business
                   Expansion
               •   Minister of Finance Regulation Number 79 / PMK.03 / 2008 concerning Revaluation of Company Fixed Assets for
                   Taxation Purposes
               •   Regulation of the Minister of Finance Number 52 / PMK.010 / 2017 concerning Use of Book Value for Transfer and
                   Acquisition of Assets in the Context of Merger, Consolidation, Expansion, or Business Acquisition
               •   Financial Services Authority Regulation Number 74 of 2016 concerning Business Merger or Business Consolidation
                   of Public Companies
               •   Government Regulation Number 34 of 2016 concerning Income Tax on Income from the Transfer of Rights to Land
                   and / or Buildings, and Agreement on Sale and Purchase of Land and / or Buildings and Amendments thereof
               •   Respondents 1. 2020 ( June , 20 20 ). Personal Interview
               •   Respondents 2.2 020 ( June , 2020 ). Personal Intervew
               •   Sari, Prita Puspita. (2014). Tax Planning Application. The Final Work of Muhammadiah University, Purwokerto
               •   Sugiono.  (2010).  Qualitative,  Qualitative,  and  R  &  D  Approaches  to  Educational  Research  Methods  . Bandung:
                   Alfabeta
               •   Sukardi. (2009). Acquisition is a Tax Reduction Way. Economics Scientific Magazine, Vol. 12, No. 4 180-230
               •   Syaichu,  Muhamad.  (2006).  Mergers  and  Acquisitions:  Alternatives  to  Improve  Shareholder Welfare.  Journal of
                   Management & Organization Studies, Vol. 3, No. 1 62-64
               •   Tarigan, Josua. (2016). Mergers and Acquisitions: From a Strategic Perspective and Indonesian Conditions (Concept
                   Approach and Case Studies) . Yogyakarta: Gebang Temple
               •   Law Number 36 Year 2008 Concerning the Fourth Amendment to Law Number 7 Year 1983 Concerning Income Tax
               •   Law Number 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods
               •   Waluyo. 2008 . Indonesian Taxation . Jakarta: Four Salemba
               •   Yin, Robert K. (2003). Case Studies Design and Methods . Jakarta: Raja Grafindo Persada
               •   Zain, M. (2008). Tax Management . Jakarta: Four Salemba





         34     International Conference on Sustainability
                (5  Sustainability Practitioner Conference)
                 Th
   30   31   32   33   34   35   36   37   38   39   40