| Issue |
E3S Web of Conf.
Volume 388, 2023
The 4th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2022)
|
|
|---|---|---|
| Article Number | 03023 | |
| Number of page(s) | 8 | |
| Section | E-Business Sustainability | |
| DOI | https://doi.org/10.1051/e3sconf/202338803023 | |
| Published online | 17 May 2023 | |
FDI and Tax Policy: Evidence from Indonesia
1 Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480
2 PT Bank Central Asia, Jakarta, Indonesia, 11480
* Corresponding author: yasinta.indrianti@binus.edu
Foreign Direct Investment (FDI) is an investment from one country into another country. The purpose of this research is to determine the factors that affect the FDI inward in Indonesia. The research object used is the condition of FDI in Indonesia within 50 years from 1970 until 2019 with quantitative research methods. Data analysis was performed using the multiple linear regression and using software statistic E-views. The results shows that Tax Treaty has positive significant effect on FDI. Tax Incentive have no effect on FDI. Corporate Income Tax Rate has negative significant effect on FDI. Furthermore, GDP per Capita and Inflation Rate have no effect on FDI. Trade Openness have no effect on FDI. This indicates that double taxation avoidance agreements are legalized and active between Indonesia and other countries, enlarging the number of foreign direct investment entering Indonesia. The lower the corporate income tax rate imposed in Indonesia, enlarging the Foreign Direct Investment inward in Indonesia.
© The Authors, published by EDP Sciences, 2023
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