Insentif pajak mempunyai peranan yang sangat penting bagi kelangsungan kegiatan dunia usaha dan dalam rangka menarik datangnya investasi ke Indonesia, tetapi disadari bahwa insentif pajak bukanlah faktor penentu masuknya investasi, akan tetapi insentif pajak merupakan salah satu daya tarik bagi investasi. Jadi pemberian insentif pajak untuk mendorong peningkatan investasi tersebut harus menarik dan dapat bersaing dengan pemberian insentif negara lain khususnya di Asia Tenggara, disertai dengan perbaikan dan peningkatan semua faktor yang dapat menghambat datangnya investasi, dan mengurani semua faktor yang dapat menghambat datangnya investasi. Pemberian insentif pajak juga harus berdasarkan undang-undanng dan tidak boleh bertentangan secara vertikal maupun horizontal, serta mudah diterapkan dalam pelaksanaannya.
Tax incentives has very important role for the continuation of business world activities and in the framework of attracting the coming of investments in Indonesia, but it is realized that tax incentives is one of the attracting factors for investment entry, nevertheless tax incentives is one of the attracting factors for investment. Therefore providing tax incentives to encourage that investment improvement mus be attractive and competitive through the giving of other country incentives particularly in Southeast Asia, accompanied by fixation and improvement on all supportive factors for investment entries, and reducing all factors capabel to hamper the investment entries. Giving tax incentives also must be based on the laws adn must not be contravening vertically as well as horizontally, as well as easy to be applied in its implementation.
