30
“There is no universally accepted definition of ‘tax incentives’. In this study,
the concept denotes a tax reduction intended to encourage business operations
including inward foreign investment”.
Menurut UNCTAD (2000:11) dalam Tax Incentives and Foreign Direct Investment:
A Global Survey menjelaskan bahwa:
“FDI incentives may be defined as any measureable advantages accorded to
specific enterprises or categories of enterprises by (or at the direction of) a
Government, in order to encourage them to behave in a certain manner. They
include measures specifically designed either to increase the rate of return of a
particular FDI undertaking, or to reduce (or redistribute) its costs or risks”.
Menurut Zee, Stotsky, dan Ley yang dikutip Alex Easson (2004) dalam
Tax
Incentives For Foreign Direct Investment menyatakan bahwa:
“A Tax incentives can be defined either in statutory or effective terms. In
statutory terms, it would be a special tax provision granted to qualified investment
projects (however determined) that represents a statutorily favorable deviation from
a corresponding provision applicable to investment projects in general (i.e. projects
that receive no special tax provision). An implication of this definition is that any tax
provisions that is applicable to all investment projects does not constitute a tax
incentive … In effective terms, a tax incentives would be a special tax provision
granted to qualified investment projects that has the effect of lowering the effective
tax burden – measured in some way – on those projects, relative to the effective tax
burden that would be borne by investors in the absence of the special tax
provision”.
 |