Perbandingan Tarif Pajak Penghasilan di Negara-Negara ASEAN dan Daya Saing Investasi Indonesia

Abstract

This study aims to analyze the differences in Corporate Income Tax (CIT) rates among ASEAN countries and examine their impact on investment competitiveness. The study employs a literature review approach by collecting and analyzing relevant sources, including academic journals, books, research reports, and official documents obtained from Google Scholar, Mendeley, and other academic databases. The countries analyzed are Indonesia, Malaysia, the Philippines, Singapore, and Thailand. The findings reveal significant differences in corporate income tax rates across these countries, with Singapore applying a rate of 17%, Thailand 20%, Indonesia 22%, Malaysia 15%–24%, and the Philippines 25%. These variations reflect each country's fiscal strategy in enhancing investment competitiveness and attracting Foreign Direct Investment (FDI). The results indicate that more competitive tax rates tend to increase a country's attractiveness to foreign investors. However, investment competitiveness is influenced not only by tax rates but also by other factors, such as legal certainty, infrastructure quality, political and economic stability, and ease of doing business. Therefore, Indonesia should continue to optimise its tax policies while improving the overall investment climate to strengthen its competitiveness within the ASEAN region.