People Innovation Excellence
 

Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment

Indonesia: The Effect of Tax Holiday on Economic Growth Related to Foreign Investment

Nuraini Sari; Maya Safira Dewi; Yen Sun
Finanace Program, Accounting Department, Faculty of Economics & Communication,
Bina Nusantara University, Jakarta, Indonesia 11480


Abstract

This paper will analyze the implementation and the impact of tax holiday policies from the perspective of foreign investment and tax revenues in Indonesia. The results showed that tax holiday is considered to give effect to the increasing in investment activities in Indonesia and it will not have a negative effect in the form of the loss of tax revenue. Tax holiday policy is considered capable to provide a positive impact on investment activities in Indonesia, but Indonesia still has to give priority to the improvement of infrastructure and bureaucracy.

Keywords : Tax incentives; Tax revenue; Fiscal policy; Foreign Investment

https://www.sciencedirect.com/science/article/pii/S1877042815054749

By Maya Safira Dewi


Published at :
Leave Your Footprint

    Periksa Browser Anda

    Check Your Browser

    Situs ini tidak lagi mendukung penggunaan browser dengan teknologi tertinggal.

    Apabila Anda melihat pesan ini, berarti Anda masih menggunakan browser Internet Explorer seri 8 / 7 / 6 / ...

    Sebagai informasi, browser yang anda gunakan ini tidaklah aman dan tidak dapat menampilkan teknologi CSS terakhir yang dapat membuat sebuah situs tampil lebih baik. Bahkan Microsoft sebagai pembuatnya, telah merekomendasikan agar menggunakan browser yang lebih modern.

    Untuk tampilan yang lebih baik, gunakan salah satu browser berikut. Download dan Install, seluruhnya gratis untuk digunakan.

    We're Moving Forward.

    This Site Is No Longer Supporting Out-of Date Browser.

    If you are viewing this message, it means that you are currently using Internet Explorer 8 / 7 / 6 / below to access this site. FYI, it is unsafe and unable to render the latest CSS improvements. Even Microsoft, its creator, wants you to install more modern browser.

    Best viewed with one of these browser instead. It is totally free.

    1. Google Chrome
    2. Mozilla Firefox
    3. Opera
    4. Internet Explorer 9
    Close