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Authors: Yosephine Uliarta 1 and Milla Sepliana Setyowati 2

Affiliations: 1 Fiscal Administrative Science, Faculty of Administrative Science, Universitas Indonesia,, Indonesia ; 2 Fiscal Administrative Science, Faculty of Administrative Science, Universitas Indonesia, Indonesia

ISBN: 978-989-758-461-9

Keyword(s): Tax Incentive, Venture Capital, Digital Start-up

Abstract: Digital start-up are generally the main drivers of the development of the digital economy. As a company that promotes innovation, investing in startups has a very high risk. One of the startup funding comes from venture capital investment. The purpose of this study is to analyze tax policy in Indonesia, which aims to encourage venture capital investment in startups and illustrate tax incentives for venture capital investment implemented in Singapore and China. This research was conducted using a qualitative approach and qualitative data analysis techniques. The results of this study indicate that to support venture capital investing in startups, the Indonesian government provides tax incentives in the form of tax exemptions on dividends. The tax incentives provided are not attractive because they do not fit into the venture capital investment model. Tax incentives for venture capital applied in Singapore are provided in the form of tax exemptions on capital gains, interest, and divide nds, while China provides tax incentives in the form of tax reductions (More)

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Paper citation in several formats:
Uliarta, Y. and Setyowati, M. (2020). Tax Incentive Analysis to Encourage Venture Capital Investing in Digital Start-up Companies.In Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI, ISBN 978-989-758-461-9, pages 229-238. DOI: 10.5220/0009402402290238

@conference{icoaci20,
author={Yosephine Uliarta. and Milla Sepliana Setyowati.},
title={Tax Incentive Analysis to Encourage Venture Capital Investing in Digital Start-up Companies},
booktitle={Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI,},
year={2020},
pages={229-238},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009402402290238},
isbn={978-989-758-461-9},
}

TY - CONF

JO - Proceedings of the 1st International Conference on Anti-Corruption and Integrity - Volume 1: ICOACI,
TI - Tax Incentive Analysis to Encourage Venture Capital Investing in Digital Start-up Companies
SN - 978-989-758-461-9
AU - Uliarta, Y.
AU - Setyowati, M.
PY - 2020
SP - 229
EP - 238
DO - 10.5220/0009402402290238

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