Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Na’ila Robiihah Salsabila
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Tax Holiday, Tax Allowance, dan Tarif Pajak Terhadap Investasi Asing di Sektor Manufaktur Analisis Data Panel Periode 2019 – 2024 Na’ila Robiihah Salsabila; Setyo Mahanani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8983

Abstract

This study aims to analyze the influence of tax holiday, tax allowance, and tax rate policies on foreign investment in Indonesia’s manufacturing sector during the period 2019–2024. The research employs panel data analysis using the Fixed Effect Model and Random Effect Model approaches. The results show that tax holiday and tax allowance incentives have a significant positive effect on foreign investment, while tax rates have a negative effect. These findings highlight the importance of fiscal incentives in attracting foreign investment to the manufacturing sector. This research is expected to provide input for policymakers in formulating more effective tax policies to encourage investment and national economic growth.
Pengaruh Tax Holiday, Tax Allowance, dan Tarif Pajak Terhadap Investasi Asing di Sektor Manufaktur Analisis Data Panel Periode 2019 – 2024 Na’ila Robiihah Salsabila; Setyo Mahanani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8983

Abstract

This study aims to analyze the influence of tax holiday, tax allowance, and tax rate policies on foreign investment in Indonesia’s manufacturing sector during the period 2019–2024. The research employs panel data analysis using the Fixed Effect Model and Random Effect Model approaches. The results show that tax holiday and tax allowance incentives have a significant positive effect on foreign investment, while tax rates have a negative effect. These findings highlight the importance of fiscal incentives in attracting foreign investment to the manufacturing sector. This research is expected to provide input for policymakers in formulating more effective tax policies to encourage investment and national economic growth.
Co-Authors Setyo Mahanani