Proceedings of the 1st International Conference Postgraduate School Universitas Airlangga : "Implementation of Climate Change Agreement to Meet Sustainable Development Goals" (ICPSUAS 2017)

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EVALUATION OF INVESTMENT POLICY IN THE FORM OF TAX HOLIDAY IN ORDER TO INCREASE INDONESIAN ECONOMIC GROWTH

Authors
Resha Dwiayu Pangesti Mulyono, Elia Mustikasari
Corresponding Author
Resha Dwiayu Pangesti Mulyono
Available Online August 2017.
DOI
10.2991/icpsuas-17.2018.47How to use a DOI?
Keywords
:ÿInvestment Incentives, Tax Holiday, Indonesian economic growth
Abstract

This study aims to evaluate the investment policy in the form of tax reduction facility as a result of the slowing down of the economic sector on the impact of global business competition resulting in a decline in foreign investor confidence in investing in Indonesia. Policy review is needed to stimulate economic growth through investment activities so that the welfare of the Indonesian nation can be achieved. This research was done in a form of qualitative research type using exploratory study. Data collection technique used was preliminary surveys and direct interviews with policy actors. The results showed that tax investment policy in the form of tax holiday indicates that tax incentive policy in Indonesia has little impact on the increase of economic growth. It is proven that there are regulations that do not yet reflect the efficiency of foreign investors for the industrial discrepancies set by the Government in stimulating investment and human resource limitations of the Directorate General of Taxes in conducting taxpayer bookkeeping checks. Conducting investment services in a simple and focused manner by focusing on industries that can increase employment, infrastructure development and export so that the investment climate can be re-energized so that economic growth in Indonesia increases.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Conference Postgraduate School Universitas Airlangga : "Implementation of Climate Change Agreement to Meet Sustainable Development Goals" (ICPSUAS 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2017
ISBN
978-94-6252-461-3
ISSN
2352-5398
DOI
10.2991/icpsuas-17.2018.47How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Resha Dwiayu Pangesti Mulyono
AU  - Elia Mustikasari
PY  - 2017/08
DA  - 2017/08
TI  - EVALUATION OF INVESTMENT POLICY IN THE FORM OF TAX HOLIDAY IN ORDER TO INCREASE INDONESIAN ECONOMIC GROWTH
BT  - Proceedings of the 1st International Conference Postgraduate School Universitas Airlangga : "Implementation of Climate Change Agreement to Meet Sustainable Development Goals" (ICPSUAS 2017)
PB  - Atlantis Press
SP  - 220
EP  - 223
SN  - 2352-5398
UR  - https://doi.org/10.2991/icpsuas-17.2018.47
DO  - 10.2991/icpsuas-17.2018.47
ID  - DwiayuPangestiMulyono2017/08
ER  -