FDI and Tax Policy: Evidence from Indonesia

Foreign Direct Investment (FDI) is an investment from one country into another country. The purpose of this research to determine the factors that affect FDI inward in Indonesia. object used condition Indonesia within 50 years 1970 until 2019 with quantitative methods. Data analysis was performed using multiple linear regression and software statistic E-views. results shows Tax Treaty has positive significant effect on FDI. Incentive have no Corporate Income Rate negative Furthermore, GDP per Capita Inflation Trade Openness This indicates double taxation avoidance agreements are legalized active between other countries, enlarging number foreign direct entering lower corporate income tax rate imposed Indonesia,