Evaluation of Tax Incentive Policy on Economic Growth
Keywords:
BPPMB, System Information , PMB Operator System , Data ManagementAbstract
Policy incentive tax is one of the instrument fiscal used government For push growth economy, improve investment, as well as strengthen activity sector business. Research This aim For evaluate policy incentive tax to growth economy through Systematic Literature Review (SLR) approach. The review process was carried out through stages formulation question research, search literature, selection article. Research results show that policy incentive tax in a way general give impact positive to growth economy, especially through improvement investment, absorption power work, and strengthening sector business productive, including business micro, small, and medium enterprises. Effectiveness incentive taxes are highly dependent on design polic, accuracy targets, and quality system administration taxation. Incentives taxes that are not designed optimally potential cause inefficiency fiscal and reduce state revenue without give impact significant economy .
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