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This Author published in this journals
All Journal Jurnal Pajak Indonesia (Indonesian Tax Review)
Selvia Irani Rohali
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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Perlakuan Pajak Penghasilan Atas Dividen Serta Dampaknya Bagi Pertumbuhan Investasi Di Indonesia, Malaysia, Singapura, Dan Filipina Selvia Irani Rohali; Rachmad Utomo
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1842

Abstract

This study aims to examine how the dividend taxation system implemented in Indonesia then compares with the taxation system of income on dividends in Malaysia, Singapore, and the Philippines and examines how the impact of dividend taxation on investment growth in these countries, how the weaknesses and strengths of the income taxation system on dividends are used, and whether the system of imposing taxes on dividend income is a major factor in influencing investors' decisions in making investments or not. The results of this study show that the taxation system on dividend income is not the main factor in influencing investment growth, but still has a fairly important role.
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