Abstract

This aim of this study was to analyze the influence of corporate tax, Interest Rate Spread (IRS), and the economic growth of the Foreign Direct Investment (FDI) in ASEAN 6 in 1998–2013. This study applied multiple regression analysis. The result showed that the variables of the corporate tax rate, the Interest Rate Spread (IRS), and the economic growth have a significant effect on the growth of the FDI in ASEAN 6. Partially, the corporate tax rates have a negative and significant impact on the development of the FDI in ASEAN 6. The Interest Rate Spread (IRS) and the economic growth have a positive effect but not significant to the growth of the FDI.

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