@inproceedings{85e9a473f33d4522b635284e13814a78,
title = "The Effectiveness of Tax Holiday as a Tax Incentive in Increasing Domestic Investment in the National Capital City (IKN)",
abstract = "This study discusses the analysis of the effectiveness of the implementation of Tax Holiday incentives for domestic taxpayers who invest in the National Capital City. The provision of Tax Holiday incentives is one of the government's efforts to attract investors to invest in the National Capital City (IKN). This Tax Holiday incentive is officially provided through the issuance of Government Regulation Number 12 of 2023 concerning Provision of Business Licenses, Ease of Doing Business, and Investment Facilities for Business Actors in the Capital City of the Archipelago. Researchers will conduct an analysis using descriptive qualitative methods by extracting information through literature review on Tax Holiday in IKN. It is hoped that from the results of this analysis of the implementation of Tax Holiday incentives in IKN, it can be seen that the policy steps taken by the government are effective and provide benefits to economic acceleration with domestic investment in IKN.",
keywords = "Tax Incentive, National Capital City, Tax Holiday",
author = "Hadining Kusumastuti and Adiza Fatin",
year = "2023",
month = oct,
day = "31",
doi = "10.2991/978-2-38476-132-6_43",
language = "English",
isbn = "978-2-38476-132-6",
series = "Proceedings of the International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)",
pages = "485--500",
booktitle = "Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)",
}