Pengaruh Insentif Pajak terhadap Inovasi dan Kinerja Perusahaan: Tinjauan Literatur

Abstract

In the era of globalization, many countries have introduced tax incentives designed to promote technological innovation and economic growth. This paper aims to examine global tax incentive policies in-depth, with a particular emphasis on their effectiveness in enhancing corporate innovation capabilities and performance. The findings indicate that the impact of such strategies on innovation and performance varies across different types and sizes of companies. While incentives provide a positive stimulus for participants, several challenges in policy design and implementation were identified, including a lack of adequate motivational measures and the complexity of policy execution. By comparing various approaches, this review highlights key elements of an effective tax incentive policy, such as policy flexibility, clear objectives, and support for strong internal management within companies. These insights offer new perspectives for theoretical research and practical recommendations for policymakers and business leaders to refine their tax strategies. Ultimately, these approaches are aimed at establishing conditions that foster technological advancement and economic growth.