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Menarik Investasi Ke Indonesia Dengan Tax Holiday
Author(s) -
Irwan Aribowo,
Deny Irawan
Publication year - 2021
Publication title -
jurnal pajak dan keuangan negara
Language(s) - English
Resource type - Journals
ISSN - 2715-2553
DOI - 10.31092/jpkn.v2i2.1184
Subject(s) - investment (military) , ad valorem tax , humanities , business , economics , business administration , political science , double taxation , finance , politics , art , law
This research contains about how tax holiday as one of the tax incentives used by the Indonesian government to attract investment Ease of Doing Business index (EoDB)  released by the World Bank. Tax holiday is expected to be able to provide a positive signal to investors that Indonesia is the right country to invest in. In this paper it was found that tax holidays are not capable of attracting investment alone, but other factors are needed in order for tax holidays to be successful in attracting investment. Penelitian ini berisi tentang bagaimana tax holiday sebagai salah satu insentif pajak yang digunakan oleh pemerintah Indonesia untuk menarik investasi Karena pajak merupakan salah satu yang menjadi perhitungan dalam indeks kemudahan bisnis yang dirilis oleh Bank Dunia. Tax holiday diharapkan mampu memberikan sinyal positif kepada para investor bahwa Indonesia adalah negara yang tepat untuk berinvestasi. Dalam penelitian ini dtemukan bahwa tax holiday tak mampu sendirian menarik investasi, akan tetapi dibutuhkan faktor-faktor lain agar tax holiday berhasil menarik investasi,

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