Insentif Pajak Penghasilan atas Biaya Penelitian dan Pengembangan: Studi Perbandingan

DDTC Working Paper 0313

30 September 2013

Total Downloads 2435

This paper will analyze an important key in enhancing the economic competitiveness of a nation, including innovation, technology and human resources. In the business sector, achieving those three things could be done with investing in research and development (R&D). Starting with basic issues to designing R&D incentives regulation, then continued with conducting a comparative study of domestic conditions in 9 countries related to the implementation of R&D tax incentives. At the end of this study a recommendation policy for Indonesia can be provided.

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