Article Per Year (5 Year)
p-Index From 2021 - 2026
1.908
P-Index
This Author published in this journals
All Journal Jurnal Siasat Bisnis Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Akurasi : Jurnal Studi Akuntansi dan Keuangan Khazanah Sosial Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) IPSAR (International Public Sector Accounting Review) Jurnal Akuntansi Kontemporer
Asqolani, Asqolani
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
The Effect of Tax Incentives and Ease of Doing Business on Foreign Direct Investment in ASEAN Member Countries Rizka, Rahmawati; Asqolani, Asqolani
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.001

Abstract

Investment, particularly from overseas, emerges as a pivotal driver of economic expansion in Indonesia. Despite grappling with the challenges posed by the Covid-19 pandemic, foreign direct investment (FDI) inflows to Indonesia surged by 5.5% from the preceding year, reaching Rp 111.1 trillion or USD 7.92 billion in 2020. This study endeavors to scrutinize and uncover empirical evidence regarding the influence of tax incentives and the ease of conducting business on FDI flows. The study's sample encompasses ASEAN member nations, excluding Myanmar and Brunei Darussalam, spanning the period from 2010 to 2018. Tax rates, tax holiday incentives, and the Ease of Doing Business (EoDB) index serve as the independent variables in this analysis. Employing cross-border panel data, the study seeks to discern the determinants of FDI. Findings indicate that tax rates and tax holiday incentives exhibit a significant negative impact on FDI flows, while the ease of doing business exerts a notable positive influence. Governmental policies in formulating tax incentives and fostering favorable business environments endow institutional advantages, thereby bolstering investors' inclination to channel FDI into the country.
Co-Authors Annur, Rifat Erets, Yoresy Hidayat, Rahmat Taufik Johantri, Bagas Kalpikotomo, Bayu Khan, M. Dawud Arif Marsono Marsono Maryadi Maryadi Miftahul Hadi Muhammad Reza Nina Andriana, Nina Nur Aisyah Kustiani, Nur Aisyah Nur Fathoni, Nur Priyono, Agus Praises Rizka, Rahmawati Saepullah, Saepullah Satria Adhitama, Satria Sopian sopian