Maulidina, Nurfita (2017) Hubungan Pemberian Insentif Fiskal Tax Holiday dengan Foreign Direct Investment di Indonesia (Periode Tahun 2005-2016),. Sarjana thesis, Universitas Brawijaya.
Abstract
Perkembangan Ekonomi Indonesia yang didominasi oleh sektor swasta mendorong pemerintah untuk memberikan insentif fiskal agar investor semakin tertarik dan bertahan dalam menanamkan modalnya di Indonesia. Pemerintah memberikan insentif fiskal tax holiday untuk mendukung perkembangan ekonomi Indonesia dari segi investasi. Namun pemberian tax holiday mengakibatkan penerimaan negara khususnya dari sektor pajak berkurang. Disisi lain, ada harapan yang diberikan dengan adanya tax holiday yaitu pembangunan ekonomi yang mulai merata, berkurangnya pengangguran, alih teknologi hingga meningkatnya angka pertumbuhan ekonomi. Penelitian tentang Hubungan Pemberian Insentif Fiskal Tax Holiday dengan Foreign Direct Investment di Indonesia (Periode Tahun 2005-2016) bertujuan untuk mengetahui hubungan antara pemberian Insentif Fiskal Tax Holiday dengan Foreign Direct Investment di Indonesia pada periode tahun 2005-2016. Jenis penelitian yang dilakukan oleh peneliti adalah jenis penelitian explanatory. Penelitian ini mengambil data dari Badan Pusat Statistik (BPS) yang memiliki produk publikasi Laporan Perekonomian Indonesia yang rutin diterbitkan setiap tahun. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan jenis data sekunder. Analisis yang digunakan dalam penelitian ini adalah analisis korelasi point biserial yaitu metode untuk menganalisis keeratan hubungan antara 2 variabel, dimana 1 variabel memiliki data kontinu (interval/rasio) sedangkan variabel satunya adalah data nominal (kategori). Hasil dari analisis data menunjukkan bahwa antara variabel memiliki korelasi dengan koefisien korelasi 0,91 yang berarti korelasinya sangat kuat. Nilai signifikansi yaitu 0,000, yang berarti H1 diterima. Artinya ada hubungan yang signifikan antara pemberian insentif fiskal tax holiday dengan foreign direct investment di Indonesia. Interpretasi ekonomi yang dapat dilihat dari penelitian ini adalah saat pemerintah mulai memberlakukan tax holiday di Indonesia, jumlah foreign direct investment menjadi semakin tinggi . Foreign Direct Investment yang meningkat dapat meningkatkan pendapatan negara dari sisi investasi. Investasi tersebut telah mengurangi angka pengangguran, sehingga konsumsi masyarakat pun meningkat dan gairah perekonomian semakin membaik. Hal ini berarti benar bahwa dengan lahirnya investasi (khususnya Foreign Direct Investment) maka tercipta multiplayer effect. Foreign Direct Investment sangat membantu pemerintah dalam hal pembangunan ekonomi dari berbagai sisi sehingga pendapatan ekonomi nasional dapat meningkat
English Abstract
Economic development of Indonesia was dominated by the private sector encouraged the government to provided fiscal incentives for investors increasingly interested to investing in Indonesia. Fiscal incentives tax holiday was to support Indonesia's economic development from the investment. However the resulted of tax holiday in the national income especially from the tax sector was reduced. Another expectation given by tax holiday that was economic development that began evenly, reduced unemployment, technology transferred, until economic growth. The purpose of this research was to know the relationship between Fiscal Incentive Tax Holiday and Foreign Direct Investment in Indonesia in period of 2005-2016. This research was classified by explanatory research. This research collected data from the Central Bureau of Statistics (BPS) which has published the Indonesian Economic Report which are published annually. Data collection techniques used were documentation with secondary data types. The analysis used in this research was biserial point correlation analysis which was method to analyzed the relationship between 2 variables, where 1 variable has continuous data (interval / ratio) while the other variable was nominal data (categories). The data analysis resulted that between variables have correlation with correlation coefficient 0,91 that is classified as a very strong correlation. Level of significance is 0.000, which means H1 accepted. This means that there is a significant relationship between incentive fiscal tax holiday and foreign direct investment in Indonesia. Economic interpretation from this research is when the government began to started tax holiday in Indonesia, the amount of foreign direct investment becomes higher than the amount of foreign direct investment when there is no tax holiday. Increased of Foreign Direct Investment will upped the national income from the investment. The investment has reduced the unemployment rate, so that public consumption has increased and the economic passion is getting better. That is means the existance of investment (especially Foreign Direct Investment) then created a multiplayer effect. Foreign Direct Investment has a crucial role in the economic development so that the national income can be increased
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/727/051708414 |
| Uncontrolled Keywords: | Tax Holiday, Foreign Direct Investment |
| Subjects: | 300 Social sciences > 346 Private law > 346.09 Investment and negotiable instruments > 346.092 Investment |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 22 Nov 2017 04:00 |
| Last Modified: | 01 Dec 2020 15:49 |
| URI: | http://repository.ub.ac.id/id/eprint/5789 |
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