IMPLEMENTASI TAX HOLIDAY DALAM RANGKA PENINGKATAN FOREIGN DIRECT INVESTMENT (FDI) DANTENAGA KERJA DI INDONESIA
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Abstract
This study aims to determine the extent to which Tax holiday is implemented and how it impacts
Foreign Direct Investment (FDI) and the increase in labor in Indonesia and to find out the obstaclesthat
may be experienced in implementing Tax holiday policies in the three agencies, namely the
Directorate General of Taxes, the Policy Agency. Fiscal and Investment Coordinating Board.
Researchers used qualitative research with a case study approach in accordance with the theory of
Cresswell (2016). qualitative with a case study approach in accordance with the theory of Cresswell
(2016). There are two sources of data, namely, primary data processed directly by researchers,
sourced from interviews between researchers and three agency representatives from the Directorate
General of Taxes, the Fiscal Policy Agency, and the Coordinating and Investment Board and
secondary data is data that is not processed directly by the researcher. related and supporting this
research. The results of this study indicate that the Tax holiday policy has been running according to
the PMK 150 / PMK.010 / 2018 regulations with the existence of Online Single Submission (OSS) in
this regulation which helps reduce the rate of administration in implementing Tax holiday policies
which impact on the increase of Foreign Direct Investment
workers in Indonesia, however there is still confusion in the interpretation of the PMK 150 /
PMK.010 / 2018 regulations
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