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2.1.7.4 Definisi Tax Holiday dan Tax Allowance
Terdapat literatur dalam jurnal ekonomi Damianus Herman Renjaan,
Analisis Makro Atas Dampak Penerapan Kebijakan Tax Holiday (kebebasan pajak)
di Indonesia (2010:5) yang mendefinisikan Tax Holiday:
“A tax holiday is a temporary reduction or elimination of a tax.
Governments usually create tax holidays as incentives for business investment. The
taxes that are most commonly reduced by national and local governments are sales
taxes. In developing countries, governments sometimes reduce or eliminate
corporate taxes for the purpose of attracting Foreign Direct Investment or
stimulating growth in selected industries. Tax holiday is given in respect of
particular activities, and sometimes also only in particular areas with a view to
develop that area of business”.
Dari pengertian tersebut dapat diketahui bahwa Tax Holiday
merupakan kebijakan
pengurangan atau penghapusan pajak investasi dengan tujuan agar nilai investasi
meningkat, khususnya nilai investasi yang berasal dari investasi asing langsung, dan
untuk merangsang perkembangan sektor industri dalam negeri. Ada pun pengertian
yang sama terdapat dalam The Conteporary English-Indonesia Dictonary yakni
bahwa tax holiday merupakan masa bebas pajak.
Menurut www.tuition.com, Tax Allowance
adalah: “An amount of income
that can be earned tax free. Tax Allowance vary according to a person’s
circumstances”.
Sedangkan menurut www.investorwords.com,
Tax Allowance
adalah: “part of the income which a person is allowed to earn and not pay tax on”.
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