Pengaruh Tarif Pajak Penghasilan Badan Terhadap Tingkat Investasi Langsung Asing di Sektor Manufaktur Kota Malang

Abiyyu Al Mubarak, Dwiyani Sudaryanti, Siti Aminah Anwar

Abstract


Foreign Direct Investment (FDI) has an important role in a country's economic growth. Corporate income tax rate policies can affect investors' decisions in investing their capital. This study aims to analyze the effect of corporate income tax rates on the level of foreign direct investment in the manufacturing sector of Malang City. The research method used is quantitative with multiple linear regression analysis. The results of the study show that the corporate income tax rate has a significant effect on foreign investment decisions in Malang City. This finding is expected to provide input for the government in designing a more competitive tax policy to attract foreign investment.

Keywords: Corporate income tax, foreign direct investment, manufacturing sector, malang city.


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