1. Abimanyu, A., 2016. Dilemma of Tax Incentives for Investment in Asia-Pacific: Indonesian Case. Paper presented at the 13th Annual Asia-Pacific Tax Forum: Meeting the Challenges of the Future, Jakarta.
2. The regional effects of Indonesia's oil and gas policy: options for reform;Agustina;Bull. Indones. Econ. Stud.,2012
3. Ashurst, 2017. 20 January 2017. Indonesia abandons cost recovery mechanism for new production sharing contracts. Ashurst Oil and Gas Update. Retrieved from 〈https://www.ashurst.com/en/news-and-insights/legal-updates/indonesia-abandons-cost-recovery-mechanism/〉.
4. Australian Government the Treasury, 2018. Tax Expenditures 2017, 〈https://static.treasury.gov.au/uploads/sites/1/2018/01/2017-TES.pdf〉.
5. Australian Petroleum Production and Exploration Association (APPEA), 2017. Submission to the Federal PRRT Review 2017. Retrieved from 〈http://www.treasury.gov.au/ConsultationsandReviews/Reviews/2016/Review-of-the-Petroleum-Resource-Rent-Tax/Consultation/Submissions〉.