IMPLEMENTASI TAX HOLIDAY DALAM RANGKA MENINGKATKAN FOREIGN DIRECT INVESTMENT DI INDONESIA

Authors

  • Noviandari Sari Utami Institut Ilmu Sosial dan Manajemen Stiami

DOI:

https://doi.org/10.31334/reformasi.v6i1.1025

Keywords:

Tax Holiday, FDI

Abstract

This study was conducted to analyze Tax Holiday in Indonesia in order to increase FDI based on Minister of Finance Regulation Number 130 year of 2011. This study is a qualitative research. The author conducted in-depth interviews with 3 interviewees from taxation academics, the representative of Astra Group and staff of Sub Supervision Enterprises Mineral Exploration Ministry of Energy and Mineral Resources. Moreover, the author also collected data from written document in form of regulation, other research, books and internet. The result shows that Tax Holiday before Minister of Finance Regulation Number 130, had not been able to increase FDI due to political and economic instability. Tax Holiday on Minister of Finance Regulation Number 130 is able to increase FDI inflow in Indonesia because of the certainty of the criteria of the recipient, the clarity of procedures and the involvement of several state agencies.

References

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http://www.unilever.co.id/id/media-centre/pressreleases/2013/Unilever-Mendirikan-Pabrik-Pengolahan-Minyak-Kelapa-Sawit.aspx. Diakses 6 Juli 2015.

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http://www.kemenperin.go.id/artikel/3768/Chandra-Asri-Naikkan-Investasi-Jadi-US$-170-Juta-. Diakses 6 Juli 2015

http://www.chandra-asri.com/news_detail.php?component_newsPage=12. Diakses 6 Juli 2015.

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Published

2019-03-31

Issue

Vol. 6 No. 1: Maret 2019

Section

Articles

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