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Dampak Insentif Fiskal terhadap Pendanaan Riset dan Pengembangan di ASEAN-5 dan Empat Negara Utama Asia

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  • Nailul Huda

    (Universitas Indonesia dan Institute for Development of Economics and Finance (INDEF))

Abstract

Peran inovasi dan teknologi makin besar dalam perekonomian sebuah negara. Saat ini hampir seluruh negara bersaing dalam meningkatkan inovasi dan teknologi. Namun demikian, biaya yang mahal menjadi penghambat peningkatan kapasitas inovasi dan teknologi. Maka dari itu, dibutuhkan intervensi pemerintah, salah satunya melalu insentif perpajakan di bidang riset dan pengembangan. Penelitian ini ingin menjawab pertanyaan apakah kebijakan insentif perpajakan mampu meningkatkan dana riset dan pengembangan di ASEAN dan empat negara besar Asia. Dengan menggunakan metode panel data estimation dan difference-in-difference, penelitian ini menemukan fakta bahwa tidak ada pengaruh yang signifikan dari kebijakan insentif perpajakan terhadap dana riset dan pengembangan. Terdapat variabel lain di luar model yang lebih berpengaruh dan intervensi politik dalam penentuan kebijakan insentif perpajakan.

Suggested Citation

  • Nailul Huda, 2020. "Dampak Insentif Fiskal terhadap Pendanaan Riset dan Pengembangan di ASEAN-5 dan Empat Negara Utama Asia," Jurnal Ekonomi Indonesia, Ikatan Sarjana Ekonomi Indonesia - ISEI, vol. 9(2), pages 1-10, August.
    • Handle: RePEc:isi:journl:v:9:y:2020:i:2e:p:1-18
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