Record Details

Indonesian And Australian Tax Policy Implementation In Food And Agriculture Industry

International Journal of Finance & Banking Studies

View Archive Info
 
 
Field Value
 
Title Indonesian And Australian Tax Policy Implementation In Food And Agriculture Industry
 
Creator Pamungkas, Hanggoro; Bina Nusantara University
Dewi, Maya Safira; Bina Nusantara University
Anwar, Yunita; Bina Nusantara University
Mulyadi, Martin Surya; Bina Nusantara University
 
Subject Economics; Taxation
tax policy; income tax incentives; food and agriculture industry; tax rate; foreign direct investment; domestic investment
 
Description Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax policy could be used to attract foreign direct investment is income tax incentives. The attractiveness of income tax incentives to a foreign direct investment is as much as the attractiveness to a domestic investment (Anwar and Mulyadi, 2012). In this paper, we have conducted a study of income tax incentives in food and agriculture industry; where we conduct a thorough study of income tax incentives and corporate performance in Indonesian and Australian food and agriculture industry. Our research show that there is a significant influence of income tax incentives to corporate performance. Based on our study, we conclude that the significant influence of income tax incentives to Indonesian corporate performance somewhat in a higher degree than the Australian peers. We have also concluded that Indonesian government provide a relatively more interesting income tax incentives compare to Australian government. However, an average method of net income –a method applied in Australia– could be considered by Indonesian government to avoid a market price fluctuation in this industry. 
 
Publisher SSBFNET
 
Contributor —
 
Date 2014-01-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/240
 
Source International Journal of Finance & Banking Studies (ISSN: 2147- 4486); Vol 3, No 1 (2014): January; 75-84
2147-4486
 
Language eng
 
Relation http://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/240/338