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: jphubintdd160008
