Journal of Sustainable Development and Regulatory Issues
Vol. 1 No. 2 (2023): Journal of Sustainable Development and Regulatory Issues

The Impact of Tax Incentive on Increase Foreign Direct Investment

Kusumaningtyas, Reza Octavia (Unknown)
Kalimanzila, James (Unknown)

Article Info

Publish Date
30 May 2023

Abstract

This study examines and describes the effect of applying tax incentives through the tax allowance policy on the growth of direct investment in Indonesia. Legal research is the method of inquiry employed. Legal issues are analyzed using doctrinal research to draw logical conclusions. Legal research enhances the quality of research projects. The application of tax incentives has resulted in an increase in total investment of 187%, and the number of recipients of tax incentives has increased from 69 to 71 and continues to grow annually. Additionally, the incentives have a positive effect on other nations. Several obstacles and barriers exist in its implementation, including inefficiency in the government system, political relations with businesses, and economic stability.

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Journal Info
Journal of Sustainable Development and Regulatory Issues
Website

Abbrev

JSDERI

Publisher

Lembaga Contrarius Indonesia

Subject

Environmental Science Law, Crime, Criminology & Criminal Justice Public Health

Description

The Journal of Sustainable Development and Regulatory Issues (JSDERI) focuses on the field of sustainable development and law studies at global, national, regional, and local levels worldwide. The journal addresses specific issues on energy, environmental design and planning, environmental ...