ABSTRAK Dewasa ini pertumbuhan ekon

ABSTRAK
Dewasa ini pertumbuhan ekonomi Indonesia ditopang oleh pertumbuhan investasi, khususnya peranan investor asing. Demi memaksimalkan investasi, dibutuhkan kebijakan fiscal sebagai daya tarik untuk investor, salah satunya melalui insentif pajak, yaitu tax amnesty (pembebasan pajak). Tujuan penulisan ini adalah untuk mengetahui beberapa factor-faktor yang melatarbelakangi penerapan tax amnesty dan dampak yang akan terjadi pada pertumbuhan investasi dan ekonomi di Indonesia, khususnya pada peran penanaman modal asing. bahwa kebijakan tax amnesty dinilai dapat member pengaruh peningkatan pada kegiatan investasi di Indonesia yang memang memerlukan kebijakan fiscal. Kondisi ekonomi dan kondisi investasi di Indonesia pada saat ini memberikan peluang kepada kebijakan tax amnesty untuk ikut berperan serta dalam membenahi dan memperbaiki. Dari segi penerimaan pajak, tax amnesty dinilai tidak akan memberikan pengaruh negative berupa kehilangan penerimaan pjak. Meskipun kebijakan tax amnesty dinilai mampu memberikan pengaruh positif terhadap kegiatan investasi di Indonesia namun Indonesia tatap harus mengutamakan pembenahan infastruktur dan birokrasi yang merupakan pertimbangan utama bagi investor dalam berinvestasi
Kata kunci : Investasi, Penanaman Modal Asing, Tax Amnesty

Results (English) 2:

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