PENGGUNAAN MODEL EKONOMETRIKA UNTUK MENENTUKAN INSENTIF PERPAJAKAN BAGI INVESTOR DAN PENGARUHNYA BAGI INVESTASI
DOI:
https://doi.org/10.26418/jaakfe.v14i1.75629Keywords:
Ekonometrika, insentif, perpajakan, investorAbstract
Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh insentif perpajakan bagi investor agar dapat menanamkan modalnya di Indonesia dan menghitung berapa insentif perpajakan yang bisa diberikan kepada investor. Methodologi: Metode yang digunakan adalah dengan literatur review dengan menggunakan model ekonometrika analisis linear berganda. Sementara untuk uji korelasi antara insentif dengan invesstasi sector tekstil tahun 2020-2021Hasil: Dari hasil perhitungan model ekonometrika berganda dengan data yang ada maka diperoleh besaran insentif perpajakan adalah sebesar 73.7, dengan kesalahan acak (ε) yang tidak dapat diprediksi. Sementara dari uji korelasi didapat bahwa insentif perpajakan tidak mempengaruhi investasi sector industry tekstil.
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