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Buku Referensi
Sudargo Gautama
FT Law & Tax Asia Pacific, 1997
Buku Teks SO
Marsh, S.B.
McGraw-Hill, 1975
Buku Teks SO
Woon, Walter C.M.
Prentice-Hall, 2000
Buku Teks
Hotchkiss, Carolyn
McGraw-Hill, 1994
Buku Teks SO