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

被引：2
|
作者：
Sari, Nuraini [1 ]
Dewi, Maya Safira [1 ]
Sun, Yen [1 ]
机构：
[1] Bina Nusantara Univ, Jln KH Syandan 9, Palmerah 11480, West Jakarta, Indonesia
来源：
2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷
关键词：
Tax holiday; Tax incentives; Tax revenue; Fiscal policy; Foreign investment;
D O I：
10.1016/j.sbspro.2015.11.134
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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. (C) 2015 The Authors. Published by Elsevier Ltd.
引用
收藏
页码：1008 / 1015
页数：8
相关论文
共 50 条
12345