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Invoice Me Next Time: How to Keep Reusable Tools Handy
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Under-invoicing adalah ketika nilai transaksi sengaja dilaporkan lebih rendah dari harga sebenarnya, sehingga pajak, bea, royalti, atau penerimaan negara menjadi lebih kecil. Transfer pricing adalah ketika perusahaan satu grup mengatur harga transaksi antarafiliasi secara tidak wajar untuk memindahkan laba ke negara lain. Keduanya menjadi celah kebocoran penerimaan negara, terutama dalam ekspor komoditas dan sumber daya alam. Selama 30an tahun praktek ini terjadi, 15.000 triliun rupiah lebih kek
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