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Abstract
Peran inovasi dan teknologi makin besar dalam perekonomian sebuah negara. Saat ini hampir seluruh negara bersaing dalam meningkatkan inovasi dan teknologi. Namun demikian, biaya yang mahal menjadi penghambat peningkatan kapasitas inovasi dan teknologi. Maka dari itu, dibutuhkan intervensi pemerintah, salah satunya melalu insentif perpajakan di bidang riset dan pengembangan. Penelitian ini ingin menjawab pertanyaan apakah kebijakan insentif perpajakan mampu meningkatkan dana riset dan pengembangan di ASEAN dan empat negara besar Asia. Dengan menggunakan metode panel data estimation dan difference-in-difference, penelitian ini menemukan fakta bahwa tidak ada pengaruh yang signifikan dari kebijakan insentif perpajakan terhadap dana riset dan pengembangan. Terdapat variabel lain di luar model yang lebih berpengaruh dan intervensi politik dalam penentuan kebijakan insentif perpajakan.
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References
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- Solow, R. M. (1956). A contribution to the theory of economic growth. The Quarterly Journal of Economics, 70(1), 65-94. doi: https://doi.org/10.2307/1884513.
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References
Akcali, B. Y., & Sismanoglu, E. (2015). Innovation and the effect of research and development (R&D) expenditure on growth in some developing and developed countries. Procedia - Social and Behavioral Sciences, 195, 768-775. doi: https://doi.org/10.1016/j.sbspro.2015.06.474.
Bozio, A., Irac, D., & Py, L. (2014). Impact of research tax credit on R&D and innovation: evidence from the 2008 French reform. EcoMod2014 6873. EcoMod. http://ecomod.net/system/files/Bozio Irac Py ECOMOD.pdf.
Coccia, M. (2011). The interaction between public and private R&D expenditure and national productivity. Prometheus: Critical Studies in Innovation, 29(2), 121-130. doi: https://doi.org/10.1080/08109028.2011.601079.
Ernst & Young. (2018). Worldwide R&D incentives reference guide 2018. https://www.ey.com/Publication/vwLUAssets/ey-2018-worldwide-rd-incentives-reference-guide/$FILE/ey-2018-worldwide-rd-incentives-reference-guide.pdf.
Freimane, R., & B¯alin¸ a, S. (2016). Research and development expenditures and economic growth in the EU: A panel data analysis. Economics and Business, 29(1), 5-11. doi: https://doi.org/10.1515/eb-2016-0016.
Guceri, I. (2018). Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes. International Tax and Public Finance, 25(1), 1-63. doi: https://doi.org/10.1007/s10797-017-9438-3.
Hægeland, T., & Møen, J. (2007). The relationship between the Norwegian R&D tax credit scheme and other innovation policy instruments. Reports 2007/45. Statistisk sentralbyr - Statistics Norway. https://ssb.brage.unit.no/ssb-xmlui/bitstream/handle/11250/181263/rapp 200745 en.pdf?sequence=1.
Jia, J., & Ma, G. (2017). Do R&D tax incentives work? Firm-level evidence from China. China Economic Review, 46, 50-66. doi: https://doi.org/10.1016/j.chieco.2017.08.012.
KPMG. (2015). R&D Incentives - Adding Value Across ASPAC.
Lee, Y., Kim, S., & Lee, H. (2011). The impact of service R&D on the performance of Korean information communication technology small and medium enterprises. Journal of Engineering and Technology Management, 28(1-2), 77-92. doi: https://doi.org/10.1016/j.jengtecman.2010.12.005.
The Conference Board. (2019). Total Economy Database™ - Data. https://conference-board.org/data/economydatabase/total-economy-database-productivity.
OECD. (2018). OECD R&D tax incentive database. The Organisation for Economic Co-operation and Development. https://www.oecd.org/sti/rd-tax-stats-bindexnotes.pdf.
Rakgotho, C. M. (2018). South African tax incentives as a motivation for the private sector to invest in research and development (Doctoral dissertation, North-West University). https://repository.nwu.ac.za/handle/10394/31044.
Solow, R. M. (1956). A contribution to the theory of economic growth. The Quarterly Journal of Economics, 70(1), 65-94. doi: https://doi.org/10.2307/1884513.
World Bank. (2019). DataBank. databank.worldbank.org.
Yang, P., & Han, B. (2017). Responsible Research and Innovation and Its Implications for China. China & World Economy, 25(6), 120-138. doi: https://doi.org/10.1111/cwe.12224.