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Accounting Global Journal Pub Date : 2021-10-31 DOI:10.24176/agj.v5i2.6445

Muhammad Rheza Ramadhan, B. Setyawan

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引用次数: 1

摘要

一个国家的经济发展受到人力资源质量的影响。优质的人力资源是一个国家在全球竞争中的优势。教育是提高人力资源素质的重要方面。此外，创新和研究是非常重要的事情，需要鼓励工业和经济发展。政府已经颁布了一项超级减税激励措施，以便印尼能够在全球竞争。本研究的目的是分析超级扣除税在印度尼西亚的应用，并分析超级扣除税激励在印度尼西亚与马来西亚和泰国应用的比较。本研究的数据采用文献研究法和访谈法。对数据的分析表明，每个国家根据其需要有不同的减税税率政策，当然也有不同的活动重点。本文的研究结果可以作为DGT的参考，以提高税收优惠政策的效率和效果，促进国家经济的发展。关键词:人力资源，超级抵扣税，研发，职业[会计全球]P ISSN 2622-7177 E ISSN 2623-1778第5卷第2期2021年10月hal。201-225 202PENDAHULUAN

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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ANALISIS PENERAPAN SUPER DEDUCTION TAX: STUDI KOMPARASI INDONESIA, MALAYSIA, DAN THAILAND

The economic progress of a nation is influenced by the quality of human resources. Quality human resources become the strength of a country in global competition. Education is an important aspect in improving the quality of human resources. In addition, innovation and research are very important things that need to be encouraged for industrial and economic progress. The government has issued a super deduction tax incentive so that Indonesia can compete globally. The purpose of this research is to analyze the application of the super deduction tax in Indonesia and to analyze the comparison of the application of the super deduction tax incentive in Indonesia with Malaysia and Thailand. The data from this research were obtained by using literature study and interview methods. The analysis of the data shows that each country has a different tax reduction rate policy according to its needs and of course has a different focus of activity. The results of this study can be used as a consideration for DGT in order to improve the efficiency and effectiveness of tax incentive policies for the progress of the nation's economy. Keyword : human resources, super deduction tax, R&D, vocational [ACCOUNTING GLOBAL JOURNAL] P ISSN 2622-7177 E ISSN 2623-1778 Vol. 5, No. 2 Oktober 2021 hal. 201-225 202 1. PENDAHULUAN

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Accounting Global Journal

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