BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Vol. 17, No. 1

Analisis Kebijakan Pemberian Insentif Pajak atas Sumbangan dalam Kegiatan Penelitian dan Pengembangan

Firmansyah, FIRMANSYAH (Unknown)



Article Info

Publish Date
11 Feb 2011

Abstract

The research aims to analyze the tax incentive policy for the donation given to research and development activities in Indonesia, as stated in Law No. 36 of 2008 on the Income Tax. The research is descriptive and uses qualitative approach. The result of the research shows that the tax incentive policy for the donation given to research and development activities in Indonesia successfully increases the number of donations and therefore support the increase of innovative products of the research and development activities.

Copyrights © 2011






Journal Info

Abbrev

publication:jbb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, ...