MOTIVASI PEMERINTAH INDONESIA MENERAPKAN KEBIJAKAN KERINGANAN PAJAK TERHADAP INVESTOR ASING YANG MASUK KE INDONESIA TAHUN 2015

Abstract: This present research describes the motivation of Indonesia Government to implementation of tax allowance policy for foreign investor that will invest in Indonesia in 2015. Global economic crisis and increase of United States economic has impact for economic of Indonesia. In 2014 Indonesia has defisit for trade and moneter transaction.
The  research  method  used  was  a  qualitative  with  descriptive  as  a  technic  of  the research. Writer collects data from books, encyclopedia, journal, mass media and websites to analyze the  motivation of Indonesia Government implementation of tax allowance policy for foreign  investor  that  will  invest  in  Indonesia.  The  theories  applied  in  this  research  are merchantilism perspective with the decision making theory by Richad Snyder about internall and externall factors.
The  conclusion  of  the  research  that  motivation  of  Indonesia  Government  to implementation of tax allowance policy are to keep economic  and politic interest. This was due the defisit of moneter and trade payment, the weakness of Indonesian trades for foreign export, the weakness of trade balance and to support of foreign invesment to use rupiah in trade processing.
Key words: motivation, implementations policy, tax allowance and investment
Penulis: Anastasia Sarah Angela, Syafri Harto
Kode Jurnal: jphubintdd160007

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