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All Journal Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Rusman Affandi Nasution
Universitas Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan

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THE ROLE OF TAX ADMINISTRATION AND TAX RATE ON FOREIGN DIRECT INVESTMENT Rusman Affandi Nasution
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 13 No 1 (2020): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v13i1.483

Abstract

This thesis examines the impact of the tax system in determining FDI inflows in countries around the world from 2010 to 2017. We group the countries into two groups, based on income levels. Our findings suggest that the tax system, which reflects the easiness of tax payment, and the commitment to all tax regulations, plays a significant role in determining FDI inflows in low & middle-income countries. In high-income countries, it is the corporate tax cut that plays the role. The result implies that improved institutional performance in low & middle-income countries is an essential factor to induce FDI inflows.
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