Sudjana, A. 2004. Matz, Adolph and Milton F. Usry. Cost Accounting. Sixth Edition. South Western Publishing Co. Mulyadi. Akuntansi Biaya. Edisi 3. Yogyakarta: BPFE. Undang-Undang Nomor 17 Tahun 2000 tentang Pajak Penghasilan. Journal The Winners. 5, 2 (Sep. 2004), 137-142. DOI:https://doi.org/10.21512/tw.v5i2.3857.