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BukuKajian Hukum Pemberian Insentif Pajak Berupa Tax Holiday, Untuk Menarik Investasi Sebagai Bentuk Paket Kebijakan Ekonomi
Bibliografi
Author: ANDIKA, FAJAR ; Ritonga, Abdul Anshari (Advisor)
Topik: Pajak; Penanaman Modal; Tax Sparing; Tax Holiday; Investasi; Paket Kebijakan Ekonomi
Bahasa: (ID )    
Penerbit: Fakultas Hukum Universitas Katolik Indonesia Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2017    
Jenis: Theses - Undergraduate Thesis
Fulltext: Fajar Andika's Master Theses.pdf (553.83KB; 21 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: MH-38
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
This essay analyzes about the purpose of the grant of facilities capital investment tax incentives in the form of a tax holiday in Indonesia to attract foreign and domestic investor. This research used a qualitative approach and methods a descriptive analysis. The purpose of this research is to find the comparison of law regulation related with tax holiday, and progress of effectiveness tax incentive implementation related with tax holiday terms. From the results it can be concluded that in order to attract investors in Indonesia’s capital, government still need to provide other tax incentive, Indonesia must conduct a rely investment climate, with efficiency in regulations and red tape of bureaucracy. This action will aimed to foster new industries, technology transfer, reduce unemployement and increase economical growth.
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