scholarly journals Foreign Direct Investment, Indeks Kemudahan Berusaha, Dan Tarif Pajak Penghasilan Negara-Negara ASEAN

2021 ◽  
Vol 13 (1) ◽  
pp. 43-61
Author(s):  
Setiadi Alim Lim
Keyword(s):  
Foreign Direct Investment ◽  
Income Tax ◽  
Direct Investment ◽  
Tax Rates ◽  
Tax Rate ◽  
Asean Member ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
Asean Countries ◽  
Foreign Direct Investment Inflows

The inflow of Foreign Direct Investment is needed by all countries in the world tobe used as a catalyst to achieve the goals of sustainable development in allaspects of a country's life. Countries in the Southeast Asia Region that aremembers of ASEAN also need Foreign Direct Investment. The success of acountry in attracting Foreign Direct Investment inflows is determined by manyfactors, including the ease of doing business and the income tax rate. In thisstudy, a comparative study was conducted between the success of ASEANcountries in obtaining Foreign Direct Investment inflows with the success ofachieving a high index of ease of doing business and the use of competitiveincome tax rates. The comparison was only made between 10 ASEAN membercountries from 11 ASEAN member countries, because of the difficulty in collecting data from 1 other ASEAN member country, namely Timor Leste. The results showed that Singapore succeeded in attracting the largest Foreign DirectInvestment inflows among other ASEAN countries, amounting to 59.10% of thetotal Foreign Direct Investment inflows from ASEAN countries. Singapore'ssuccess in attracting the largest Foreign Direct Investment inflow among otherASEAN countries is directly proportional to its achievement in obtaining the bestease of doing business index and the lowest income tax rate compared to otherASEAN countries. Meanwhile, for other ASEAN countries, there is no visiblecomparison between the success of obtaining Foreign Direct Investment with theease of doing business index and the Income Tax rate.

scholarly journals HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY

2017 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
TANAPONG DAMKERNGKHAJORNWONG
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Direct Taxation ◽  
Tax Legislation ◽  
Asean Member ◽  
Tax Harmonization ◽  
Asean Countries

Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indirect taxation, I will consider to what extent such the consumption tax systems as VAT and GST in each ASEAN countries could be in accordance with each other. Finally, what challenges over tax harmonization in ASEAN can be will be noted. The majority of the discussions above will be based upon the tax harmonization and coordination already conducted within the EU. 

scholarly journals HARMONIZATION OF TAX LEGISLATION OF THE ASEAN COMMUNITY

2017 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
TANAPONG DAMKERNGKHAJORNWONG
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Consumption Tax ◽  
Direct Taxation ◽  
Tax Legislation ◽  
Asean Member ◽  
Tax Harmonization ◽  
Asean Countries

Abstract This article indicates how tax legislations, both in direct and indirect fields, of ASEAN countries should be harmonized. With respect to direct taxation, the issue of direct tax rates harmonization - personal income tax and corporate income tax - will firstly be discussed. Further, I will look into how the personal income tax treatment on a resident exercising the free movement of skilled labour should be. In addition, how to enhance the network of tax treaties between ASEAN Member States and withholding tax levied on cross-border transaction will also be described. As regards indirect taxation, I will consider to what extent such the consumption tax systems as VAT and GST in each ASEAN countries could be in accordance with each other. Finally, what challenges over tax harmonization in ASEAN can be will be noted. The majority of the discussions above will be based upon the tax harmonization and coordination already conducted within the EU. 

scholarly journals Corporate Income Tax Rate and Foreign Direct Investment: A Cross-Country Empirical Study

2020 ◽  
Vol 66 (1) ◽  
pp. 25
Author(s):  
Amalia Indah Sujarwati ◽  
Riatu Mariatul Qibthiyyah
Keyword(s):  
Foreign Direct Investment ◽  
Low Income ◽  
Income Tax ◽  
Direct Investment ◽  
Corporate Income Tax ◽  
Low Income Countries ◽  
Tax Havens ◽  
Middle Income ◽  
Tax Rate ◽  
The Impact

This study aims to explore the impact of Corporate Income Tax Rate (CITR) on Foreign Direct Investment (FDI), specified based on income levels of countries. Using an unbalanced fixed-effect method of 112 countries over the period of 2003–2017, our finding shows that CITR has no significant impact on FDI. Corporate Income Tax (CIT) is levied on all firms, and as CIT is generally more complex than other types of taxes, its influences on FDI are in question. Excluding tax havens from the sample, our findings show that CITR has a weak significance only in the lower-middle-income and low-income countries.

scholarly journals The Impact of United States Tax Policies on Sectoral Foreign Direct Investment to Asia

2020 ◽  
Author(s):  
Valerie Mercer-Blackman ◽  
Shiela Camingue-Romance
Keyword(s):  
United States ◽  
Foreign Direct Investment ◽  
Income Tax ◽  
Direct Investment ◽  
The United States ◽  
Business Environment ◽  
Corporate Income Tax ◽  
Market Size ◽  
Tax Rate ◽  
The Impact

Using panel data at the country and sector level spanning almost 15 years, this paper shows that the corporate income tax rate does not affect the United States’ inward foreign direct investment once market size, costs, openness, and the business environment, are taken into account. This is true for United States foreign direct investment bound to developing Asia and across most sectors.

scholarly journals MACROECONOMIC INDICATORS AND FOREIGN DIRECT INVESTMENT IN INDONESIA

2021 ◽  
Vol 10 (1) ◽  
pp. 91
Author(s):  
Fitriyah Fitriyah ◽  
Farida Rahmawati ◽  
Bagus Shandy Narmaditya
Keyword(s):  
Time Series ◽  
Foreign Direct Investment ◽  
Gross Domestic Product ◽  
Direct Investment ◽  
Least Square ◽  
Domestic Product ◽  
Ordinary Least Square ◽  
Doing Business ◽  
Macroeconomic Indicators ◽  
Ease Of Doing Business

ABSTRACTIndonesia has abundant diversity of resources to promote economic growth, and insufficient capital will lead to economic stagnation. This paper aims at examining the impact of macroeconomic indicators such as gross domestic product and inflation toward foreign direct investment in Indonesia as well as investigating the ease of doing business factors in explaining foreign direct investment. This research involved a time-series from 2014 to 2019, which was collected from several official websites of Statistics Indonesia (BPS), Central Bank of Indonesia (BI), the Investment Coordinating Board (BKPM), and World Bank. Furthermore, the data were analyzed undergoing multiple linear regression analyses with the Ordinary Least Square (OLS) model. The findings indicate that gross domestic product has a positive impact on foreign direct investment, while inflation has a negative effect. Also, the ease of doing business variables failed in explaining a significant influence between foreign direct investment in Indonesia.ABSTRAKIndonesia memiliki keanekaragaman sumber daya yang melimpah untuk mendorong pertumbuhan ekonomi namun permasalahan permodalan menyebabkan kelambanan yang menyebabkan stagnasi ekonomi. Penelitian ini bertujuan untuk menguji pengaruh indikator makroekonomi seperti produk domestik bruto dan inflasi terhadap investasi asing langsung di Indonesia. Penelitian ini juga menyelidiki faktor-faktor kemudahan berbisnis dalam menjelaskan investasi asing langsung. Data penelitian ini adalah time-series 2014-2019, yang diperoleh dari beberapa situs resmi termasuk Badan Pusat Statistik (BPS), Bank Sentral Indonesia (BI), Badan Koordinasi Penanaman Modal (BKPM), dan Bank Dunia. Selanjutnya data tersebut dianalisis dengan menggunakan analisis regresi linier berganda dengan model Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa produk domestik bruto berpengaruh positif terhadap investasi asing langsung, sedangkan inflasi berpengaruh negatif. Selain itu, variabel kemudahan berbisnis gagal menjelaskan pengaruh yang signifikan antara investasi asing langsung di Indonesia.

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