Journal of Accounting Auditing and Business
Vol 4, No 1 (2021): January Edition

The Impact of Tax Incentives on Foreign Direct Investment in Indonesia

Rotua Andriyati Siregar (The Australian National University)
Arianto Patunru (Unknown)

Article Info

Publish Date
22 Jan 2021

Abstract

Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.

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Journal Info
Journal of Accounting Auditing and Business
Website

Abbrev

jaab

Publisher

Universitas Padjadjaran

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers ...