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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani
Alief Ramdan
Institut Ilmu Sosial dan Manjemen STIAMI
Education Social Sciences Other

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Tax Incentives for the Mineral Mining Sector in Indonesia as an Effort to Increase Investment Selvi Selvi; Notika Rahmi; Idar Rachmatulloh; Alief Ramdan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3085

Abstract

Tax incentives are a popular policy among developing countries because these countries have a greater investment risk than developed countries, especially regarding poor infrastructure and the ineffectiveness of existing institutions in these developing countries. The purpose of this study is to analyze whether the application of tax incentives in the mineral mining sector can increase investment interest in Indonesia. This research is descriptive research with a qualitative approach. The results of the study show that the implementation of tax incentives is not a strong consideration for potential investors in investing in the mineral mining sector in Indonesia. In fact, there are other factors that need to be improved in order to increase investor interest, namely policy factors related to administrative uncertainty, interpretation and enforcement of existing regulations, environmental regulations, duplication and inconsistency of regulations, uncertainty regarding disputed land claims and protected areas, infrastructure (including access to roads, ports, availability of electricity and other supporting facilities), socio-economic agreements, political stability, labor issues, geological  databases, and security.
Co-Authors Idar Rachmatulloh Notika Rahmi Selvi Selvi