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Liem Yan Sugondo
Fakultas Ekonomi,Bisnis dan Ilmu Sosial, Matana University, Indonesia
Economics, Econometrics & Finance

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Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi Lady Karlinah; Liem Yan Sugondo; Mira Falatifah; Daniel Artha Wahyuda
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2678

Abstract

This study systematically reviews the impact of tax incentives on innovation and economic growth. Tax incentives, as a fiscal policy tool, have the potential to stimulate investment in research and development (R&D), fostering innovation in key sectors such as technology and manufacturing. The findings suggest that tax incentives can accelerate innovation and long-term economic growth, particularly in countries with economic stability and a private sector ready to innovate. However, the effectiveness of this policy depends on factors such as policy design, macroeconomic conditions, and supporting regulatory and socio-political factors. This study concludes that to maximize the impact of tax incentives, policies should be tailored to specific sectoral needs and supported by other holistic policies.
Co-Authors Daniel Artha Wahyuda Lady Karlinah Mira Falatifah