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ABSTRACT
Today, Indonesia's economic growth was supported by growth in investment, especially the role of foreign investors. In order to maximize the investment, fiscal policy is needed as an attraction for investors, one through tax incentives, namely tax amnesty (tax exemption). The purpose of this paper is to investigate some of the factors underlying the application of the tax amnesty and the impact it will have on investment and economic growth in Indonesia, especially on the role of foreign investment. that the tax amnesty policy was considered to be members of the increased influence on investment activity in Indonesia that does need fiscal policy. Economic conditions and investment conditions in Indonesia at this time provides the opportunity to tax amnesty policy to participate in improving and improving. In terms of tax revenue, tax amnesty is not considered to give a negative effect in the form of lost revenues PJAK. Although the tax amnesty policy considered capable of providing a positive influence on the investment activity in Indonesia but Indonesia face should prioritize the improvement of infrastructure and bureaucracy are a major consideration for investors in investing
Keywords: Investment, Foreign Investment, Tax Amnesty
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