insightplus.bakermckenzie.com/bm/tax/indonesia-omnibus-law-approved-by-parliament-tax-cluster
www.ssek.com/blog/indonesia-omnibus-law-and-the-impact-on-tax-laws
www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dtt-tax-globalinsight-201211.pdf
aymp.law/publication/detail/Tax-Reform-Under-Omnibus-Law-A-Significant-Change