Artikel Jurnal
S. Munawir, author
Liberty, 1990
Buku Teks
Pandiangan, Liberti, author
PT Elex Media Komputindo, 2009
Buku Teks
Danny Darussalam Tax Center, PT. Dimensi Internasional Tax,
Majalah, Jurnal, Buletin
Mardiasmo, author
Andi, 2006
Buku Teks