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"ABSTRAKTesis ini meneliti tentang pengaruh pajak, khususnya sistem pajak, dalam menentukan masuknya investasi asing (FDI) di negara-negara di dunia dari tahun 2010-2017. Dalam tesis ini, sistem pajak merupakan gambaran atas tingkat kemudahan pembayaran pajak dan kompleksitas peraturan pajak di satu negara. Dengan melakukan pengklasifikasian negara-negara berdasarkan tingkat pendapatannya, penelitian ini menyimpulkan bahwa sistem pajak merupakan faktor penting bagi investor asing sebelum melakukan investasi di negara-negara miskin dan berkembang. Untuk negara-negara kaya, penurunan tarif pajak merupakan faktor yang lebih dominan. Hasil penelitian ini menegaskan pentingnya reformasi institutional di negara-negara miskin dan berkembang dalam mengundang masuknya investasi asing.

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ABSTRACT

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This thesis examines the impact of the tax system in determining FDI inflows in countries around the world from 2010 to 2017. We group the countries into two groups, based on income levels. Our findings suggest that the tax system, which reflects the easiness of tax payment, and the commitment to all tax regulations, plays a significant role in determining FDI inflows in low & middle-income countries. In high-income countries, it is the corporate tax cut that plays the role. The result implies that improved institutional performance in low & middle-income countries is an essential factor to induce FDI inflows."

"Tesis ini meneliti tentang pengaruh pajak, khususnya sistem pajak, dalam menentukan masuknya investasi asing (FDI) di negara-negara di dunia dari tahun 2010-2017. Dalam tesis ini, sistem pajak merupakan gambaran atas tingkat kemudahan pembayaran pajak dan kompleksitas peraturan pajak di satu negara. Dengan melakukan pengklasifikasian negara-negara berdasarkan tingkat pendapatannya, penelitian ini menyimpulkan bahwa sistem pajak merupakan faktor penting bagi investor asing sebelum melakukan investasi di negara-negara miskin dan berkembang. Untuk negara-negara kaya, penurunan tarif pajak merupakan faktor yang lebih dominan. Hasil penelitian ini menegaskan pentingnya reformasi institutional di negara-negara miskin dan berkembang dalam mengundang masuknya investasi asing.

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This thesis examines the impact of the tax system in determining FDI inflows in countries around the world from 2010 to 2017. We group the countries into two groups, based on income levels. Our findings suggest that the tax system, which reflects the easiness of tax payment, and the commitment to all tax regulations, plays a significant role in determining FDI inflows in low & middle-income countries. In high-income countries, it is the corporate tax cut that plays the role. The result implies that improved institutional performance in low & middle-income countries is an essential factor to induce FDI inflows."

"ABSTRAKDengan menggunakan data dari dua puluh dua negara partner selama periode tahun 1999 sampai 2018, penelitian ini menunjukkan pengaruh insentif pajak terhadap Foreign Direct Investment (FDI) di Indonesia. Analisis fixed-effect dan least square dummy variable digunakan untuk menentukan arah dan signifikansi dari insentif pajak dan korelasinya dengan FDI bersama-sama dengan determinan FDI yang lain. Penelitian ini menemukan bahwa ketika insentif pajak naik, aliran FDI turun signifikan. Akan tetapi, turunnya tarif PPh Badan yang juga merupakan ukuran dari biaya investasi akan meningkatkan aliran FDI.

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ABSTRACTUsing the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase."

"ABSTRAKberbagai negara terutama negara anggota OECD yang bersaing untuk menarik aliran masuk Foreign Direct Investment (FDI) melalui adaptasi kebijakan tarif pajak sehingga dapat mendorong isu persaingan pajak. Tujuan dari penelitian ini adalah untuk mengetahui secaramendalam tentang pengaruh timbal balik (dua arah) antara Foreign Direct Investment (FDI) dan Tarif Pajak Statutori pada 20 Negara anggota OECD. Penelitian ini menggunakan data sekunder dengan teknik dokumentasi dan content analysis. Sampel yang diambil dalam penelitian ini terdiri dari 20 Negara anggota OECD dengan periode penelitian selama 30 tahun dimulai dari tahun 1989 hingga 2018. Pengujian dilakukan dengan analisis grangercausality untuk melihat hubungan kausalitas (timbal balik) antara Statutory Tax Rate (STR) dengan arus masuk Foreign Direct Investment (IFDI). Data diolah menggunakan software STATA 12.0. Hasil granger causality test menunjukkan bahwa terdapat pengaruh timbal balik (dua arah) atau biasa disebut dengan hubungan kausalitas antara Statutory Tax Rate (STR) dengan arus masuk Foreign Direct Investment (IFDI). Kebijakan negara dalammenentukan tarif pajak dapat menjadi nilai tambah untuk menunjang keputusan investor melakukan FDI di suatu negara

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ABSTRACT

This research is motivated by the global trends that indicate many countries (especially OECD member countries) are competing to attract Foreign Direct Investment (FDI) inflows through the adaptation of the tax rate policies that encourage harmful tax competition issues.

The focus of this study is to analyze the impact of reciprocal influence or causality relationship (two-way) between Foreign Direct Investment (FDI) and Statutory Tax Rate (STR) in 20 OECD member countries. This study uses secondary data with documentation techniques and content analysis. The sample in this study is consists of 20 OECD member countries with a research period of 30 years, starting from 1989 to 2018. The test is conducted

by analyzing granger causality to see the causality (reciprocity) relationship between Foreign Direct Investment (FDI) and Statutory Tax Rate (STR). Processing data is using STATA 12.0 software. The results of the Granger causality test shows that there is a reciprocal influence (two-way) or commonly referred to as the causality relationship between Foreign Direct Investment and Statutory Tax Rate. The governments policy in determining the tax rate becomes an added value to support the investors decision on transferring FDI to the country."

"Due to the lack of internal finance, a country might need a foreign investment. It also happens to Indonesia that is not recovery from its economic problems up to now. One of the solutions to this condition is by giving Foreign Direct Investment (FDI). By FDI it is hoped that it can employ a lot of people, and it can reduce the unemployment rate in this country, as a result it can increase the welfare of society.

This study will focus on the relation between the given PPh incentives and Japanese Investor behavior in investing its fund, elaborate and analyze Japanese Investor to tax incentives given, and research, formulate and make the analysis on which tax incentive is the best way in inviting Japanese direct investor.

This thesis is analytical descriptive which uses qualitative method by scrutinizing data in the form of information, theory from library research, then by analyzing the data to solve the formed case, so that conclusion can be drawn and suggestions and understanding to the influence in giving incentive to foreign direct investment can be given.

The references theory in this research is one instrument to invite Japanese direct investment by giving tax incentive. However, tax administration is the key on the success of tax policy.

It can be concluded that PPh facility given to tax payers in Indonesia who invest in certain business and area is quite good, in the result of the decrease of netto 30% (thirty percent) as the highest, quicken reduction and amortization, longer loss compensation and given PPh to the dividend as in Article 26 to 10% (ten percent), except if the valid tariff to the tax agreement is lower. Japanese Investors accept this facility positively, but they say it is more interesting if those tax facilities are followed by administration tax which gives law assurance.

Tax incentive given by tax law is quite interesting for the Japanese investors to invest in Indonesia, but the regulations do not give the law assurance, they who have the license hope that they will be given the tax incentive as stated in the law, furthermore, it is suggested that the government not only faces on tax incentive to invite foreign direct investment but also is concern on the law assurance, security, eliminating high economy cost and improving infrastructure. Arranged and good tax administration will give law assurance and security to the investors. Furthermore, the license to foreign investors and the given PPh facilities are managed by one institution under one roof."

"ABSTRACTThe increase of Foreign Direct Investment (FDI) was improved greatly year to date in our country. Despite of the positive development, there was anomalous condition in Indonesia. On the one side, the Indonesian government seriously done huge efforts to increase FDI realization with special facilities, but on the other side, many foreign companies in terms of Foreign Investment Company did not pay Corporate Income Tax and file Income Tax Return which shown a tax loss for long times. Those anomalous phenomenon was occured hypothetically due to the practice of tax avoidance by those companies policy. This research aim to capture practice of tax avoidance by the Foreign Investment Company. The research methods using qualitative instrument and participa­tory observations. Qualitative instrument includes indepth interview with the key informants. This research result indicates there are five practices of tax avoidance which commonly performed through a scheme of transfer pricing, thin capitalization, treaty shopping, controlled foreign corpo­ration (CFC), and the use of tax heaven countries. Those tax avoidance practice was occured by using the loopholes of Indonesian tax regulation. Another result of this research also depicts our understanding on the close relationship between subsidiary company with its parent company abroad. For further research as theoritical implication, next researcher should be able to combine quantiative as well as qualitative method in order to have robust research result and rigor recommendation. "

"Foreign Direct Investment (FDI) sebagai sumber pembiayaan pembangunan ekonomi saat ini menjadi sebuah trend. Sebagian besar Negara-negara berkembang berkompetisi menarik FDI karena diyakini bahwa FDI, sebagai investasi di sektor rill melalui pembangunan pabrik, industri, dan lain-Iain, bisa memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi negara. Salah satu faktor yang berpengaruh terhadap FDI ialah faktor makroekonomi. Penelitian Kokko dan Blomstrom (1997) menunjukkan FDI bisa berpengaruh positif bagi pertumbuhan ekonomi suatu Negara bila tercipta stabilitas makroekonomi di Negara tersebut.Penelitian bertujuan untuk melsbat apakah variabel-variabel makroekonomi masih bisa dijadikan ukuran Mau patokan bagi perkembangan tingkat investasi di Indonesia. Variabel-variabel makroekonomi yang diajukan di dalam penelitian ini ialah suku bunga SBI, kurs rupiah terhadap dolar AS dan variabel investasi periode sebelumnya (FDIL_i). Penelitian dilakukan terhadap sebelas sektor industri di Indonesia kurun waktu 2001-2003. Sektor industri tersebut dipilih berdasarkan International Standard Industry Classification (ISIC) revisi ketiga yang telah disesuaikan dengan Klasifikasi Lapangan Usaha Indonesia (KLUI).Hasil penelitian menunjukkan bahwa variabel-variabel makroekonomi berpengaruh secara simultan terhadap tingkat FDI di 3 sektor industri yaitu: Industri Kutit, Industri Kayu dan Industri Kertas. Variabel suku bunga berpengaruh secara parsial terhadap tingkat FDI industri kayo dan industri kertas. Sementara itu, variabel kurs berpengaruh secara parsial terhadap tingkat FDI industri kertas. Variabel FDI berpengaruh secara parsial terhadap tingkat FDI industri kertas. Variabel-variabeI makroekonomi yang diajukan dalam penelitian ini tidak berpengaruh baik secara parsial maupun simultan terhadap delapan sektor industri lainnya.

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Foreign Direct Investment (FDI) as one of financing source for economic development being a trend within developing countries. Most of developing countries involve in competition to attract FDI because they believe that FDI can provide significance contribution to economic growth in their respective countries. One of the factor which can influence the rate of FDI is macroeconomic factor. Research by Blomstrom and Kokko (1997) indicated that FDI can provide positive influence for country's economic growth if macroeconomic stability created in the country.This research has main objective to observe the determinants of macroeconomics variable for measure the rate of foreign direct investment in Indonesia Variables which are using in this research comprises of interest rate, foreign exchange (Indonesia Currency To US Dollar) and previous investment. Research based on the eleven industrial sector in Indonesia for period 2001 up to 2003. That industrial sector taken from the International Standard Industry Classification 3'i revise.Result of this research shows that interest rate has influence significantly (partial) within Wood and Paper Industry. Besides Interest Rate, the Exchange Rate as well as Previous Investment has also influence in Paper Industry. Macroeconomic Variables in this research has influence simultaneously within Leather Industry, Wood Industry and Paper Industry but Macroeconomic variables did not influence other eight industrial sector (both partial and simultaneous)."

"Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Domestik Bruto (PDB), ekspor industri kendaraan bermotor roda empat, jumlah tenaga kerja dan upah tenaga kerja industri kendaraan bermotor roda empat, krisis ekonomi 1998 dan pajak atas distribution right fee terhadap nilai penanaman modal asing langsung industri kendaraan bermotor roda empat di Indonesia kurun waktu 1980 sampai dengan 2012. Penelitian ini menggunakan data sekunder dan menggunakan metode kuantitatif dengan pendekatan deskriptif analisa data deret waktu.Hasil penelitian menyatakan bahwa PDB, jumlah tenaga kerja, upah tenaga kerja, dan ekspor di industri kendaraan bermotor roda empat serta krisis ekonomi 1998 dan pajak distribution right fee memiliki pengaruh yang signifikan. PDB dan ekspor industri kendaraan bermotor roda empat memiliki hubungan positif sedangkan jumlah dan upah tenaga kerja di industri kendaraan bermotor roda empat serta krisis ekonomi 1998 dan pajak distribution right fee memiliki hubungan negatif terhadap investasi asing langsung di Indonesia.

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The research was conducted to analysis the effect of distribution right fee tax and other factors, namely Gross Domestic Product (GDP), export of automobile industry products, automobile industry workers and workers wages, 1998 Indonesian economic crisis towards the Foreign Direct Investment (FDI) in Indonesia Automobile Industry from 1980 untill 2012. The research using secondary data and quantitative method with time series data descriptive analysis.The result of this research showed that GDP and export of automobile industry product have a positive impact meanwhile automobile industry workers and workers wages, Indonesian 1998 economic crisis and distribution right fee tax have a negative impact toward FDI in Indonesia Automobile Industry."

"Bank kustodian yang menjadi perantara investor asing yang berinvestasi di pasar modal Indonesia berperan dalam pendokumentasian dan administrasi penerapan P3B. Ketentuan mengenai penerapan P3B diatur dalam PER-10/PJ/2017. Namun dalam praktiknya, masih banyak kendala yang dihadapi dalam mematuhi ketentuan PER-10/PJ/2017. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik analisis data kualitatif. Hasil penelitian ini adalah peran bank kustodian yang berkaitan dengan PER-10/PJ/2017 adalah contractual role atau clearing custody role. Adapun tahap-tahap pemenuhan dokumentasi perpajakan P3B, yakni Relief at Source, Quick Refund, dan Tax Reclaim. Sementara itu, masih terdapat kendala yang dialami bank kustodian terkait PER-10/PJ/2017. Oleh karena itu, perlu ditelaah kembali ketentuan yang ada pada PER-10/PJ/2017, jangan sampai ketentuan administratif menghalangi kesempatan wajib pajak yang secara substantif bisa mendapatkan manfaat P3B. Selain itu, sosialisasi atau penjelasan mengenai ketentuan penerapan P3B sebaiknya rutin dilakukan seperlunya, agar tidak ada lagi misinterpretasi terutama dalam industri bank kustodian yang mengurus dokumentasi perpajakan para investor asing.

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Custodian banks that mediate foreign investors to invest in Indonesia rsquo s capital market have a role in documentation and administration of the tax treaty application. Provisions on the tax treaty application is regulated in PER 10 PJ 2017. However, there are still many obstacles encountered in complying PER 10 PJ 2017. This research uses descriptive qualitative method with qualitative data analysis technique. The result of this research shows that the role of custodian bank related to PER 10 PJ 2017 is contractual role or clearing custody role. The stages of fulfillment of tax treaty documentation are Relief at Source, Quick Refund, and Tax Reclaim. Meanwhile, there are still obstacles faced by custodian banks related to PER 10 PJ 2017. Therefore, it is necessary to review the existing provisions in PER 10 PJ 2017, so that administrative provision is not disrupting the opportunity of taxpayers who can substantively get tax treaty benefit. Moreover, the socialization or explanation of tax treaty implementation requirements should be routinely carried out, so that there will be no misinterpretation, especially in the custodian bank industry which take care of the tax documentation of foreign investors. "