Perlakuan Pajak Penghasilan Atas Dividen Serta Dampaknya Bagi Pertumbuhan Investasi Di Indonesia, Malaysia, Singapura, Dan Filipina

Selvia Irani Rohali (Politeknik Keuangan Negara STAN)
Rachmad Utomo (Politeknik Keuangan Negara STAN)

Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan

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.