Impact of tax regime shifting to capital flow: The Case of ASEAN countries (article on Proceedings International Research Conference on Economics and Business Malang, 11-12 December 2017)

Milla Sepliana Setyowati; Titin Fachriah Nur; Muhammad Fadli Hanafi ([Publisher not identified] , 2017)

ASEAN is currently becoming major economic force in Asia, made up of Indonesia,

Malaysia, Singapore, Brunei Darussalam, Laos, Philippines, Cambodia, Thailand, Vietnam,

and Myanmar. ASEAN countries set a goal to integrate all economic potential through

ASEAN Economic community in 2015 in order to make the country members competitive

with the rest of world. Occupied by 600 million population and nominal GDP of USD 2.31

trillion, ASEAN provides huge opportunities for the world, especially in the form of trade

and investment. Thus is has to be supported by relevant policies from the respective country

members, which is one of them is tax policy. There are two major tax regimes which are

worldwide tax regime and territorial tax regime. The main objective of territorial tax regime

is to gain more opportunities abroad by exempting corporate income tax by home countries

for firms operating abroad, thus capital outflow from a country with territorial tax regime will

increase. The research employs fixed effect panel analysis in 6 major ASEAN countries with

observation period of 15 years. The result reveals that tax regime does not have significant

impact on capital outflow, still, macroeconomic performance becomes major factor for the

capital outflow

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MK-Milla Sepliana Setyowati-Impact of tax.pdf :: Unduh

No. Panggil :	MK-Pdf
Entri utama-Nama orang :	Milla Sepliana Setyowati, author


Entri tambahan-Nama orang :	Titin Fachriah Nur, author Muhammad Fadli Hanafi, author
Entri tambahan-Nama badan :	Universitas Indonesia. Fakultas Ilmu Administrasi

Subjek :	Taxation Southeast Asia -- Economic integration
Penerbitan :	[Place of publication not identified]: [Publisher not identified], 2017

No. Panggil	No. Barkod	Ketersediaan
MK-Pdf	10-18-296591830	TERSEDIA

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