Analisis Kebijakan Pemberian Insentif Pajak atas Sumbangan dalam Kegiatan Penelitian dan Pengembangan
Abstract: The research aims to
analyze the tax incentive policy for the donation given to research and
development activities in Indonesia, as stated in Law No. 36 of 2008 on the
Income Tax. The research is descriptive and uses qualitative approach. The
result of the research shows that the tax incentive policy for the donation
given to research and development activities in Indonesia successfully
increases the number of donations and therefore support the increase of
innovative products of the research and development activities.
Penulis: FIRMANSYAH
Kode Jurnal: jpadministrasinegaradd100077
