Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)

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The Effectiveness of Tax Holiday as a Tax Incentive in Increasing Domestic Investment in the National Capital City (IKN)

Authors
Hadining Kusumastuti1, *, Adiza Fatin2
1Universitas Indonesia, Depok, Indonesia
2Universitas Paramadina, Kota Jakarta, Indonesia
*Corresponding author. Email: hadining_kusumastuti@ui.ac.id
Corresponding Author
Hadining Kusumastuti
Available Online 31 October 2023.
DOI
10.2991/978-2-38476-132-6_43How to use a DOI?
Keywords
Tax Incentive; National Capital City; Tax Holiday
Abstract

This study discusses the analysis of the effectiveness of the implementation of Tax Holiday incentives for domestic taxpayers who invest in the National Capital City. The provision of Tax Holiday incentives is one of the government's efforts to attract investors to invest in the National Capital City (IKN). This Tax Holiday incentive is officially provided through the issuance of Government Regulation Number 12 of 2023 concerning Provision of Business Licenses, Ease of Doing Business, and Investment Facilities for Business Actors in the Capital City of the Archipelago. Researchers will conduct an analysis using descriptive qualitative methods by extracting information through literature review on Tax Holiday in IKN. It is hoped that from the results of this analysis of the implementation of Tax Holiday incentives in IKN, it can be seen that the policy steps taken by the government are effective and provide benefits to economic acceleration with domestic investment in IKN.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 October 2023
ISBN
10.2991/978-2-38476-132-6_43
ISSN
2352-5398
DOI
10.2991/978-2-38476-132-6_43How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Hadining Kusumastuti
AU  - Adiza Fatin
PY  - 2023
DA  - 2023/10/31
TI  - The Effectiveness of Tax Holiday as a Tax Incentive in Increasing Domestic Investment in the National Capital City (IKN)
BT  - Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
PB  - Atlantis Press
SP  - 485
EP  - 500
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-132-6_43
DO  - 10.2991/978-2-38476-132-6_43
ID  - Kusumastuti2023
ER  -