Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi

Lady Karlinah; Liem Yan Sugondo; Mira Falatifah; Daniel Artha Wahyuda

doi:10.33395/owner.v9i2.2678

Authors

Lady Karlinah Fakultas Ekonomi, Bisnis dan Ilmu Sosial, Matana University, Indonesia
Liem Yan Sugondo Fakultas Ekonomi,Bisnis dan Ilmu Sosial, Matana University, Indonesia
Mira Falatifah Fakultas Ekonomi,Bisnis dan Ilmu Sosial, Matana University, Indonesia
Daniel Artha Wahyuda Fakultas Ekonomi,Bisnis dan Ilmu Sosial, Matana University, Indonesia

DOI:

10.33395/owner.v9i2.2678

Keywords:

Tax Incentives, Economic Growth, Innovation

Abstract

This study systematically reviews the impact of tax incentives on innovation and economic growth. Tax incentives, as a fiscal policy tool, have the potential to stimulate investment in research and development (R&D), fostering innovation in key sectors such as technology and manufacturing. The findings suggest that tax incentives can accelerate innovation and long-term economic growth, particularly in countries with economic stability and a private sector ready to innovate. However, the effectiveness of this policy depends on factors such as policy design, macroeconomic conditions, and supporting regulatory and socio-political factors. This study concludes that to maximize the impact of tax incentives, policies should be tailored to specific sectoral needs and supported by other holistic policies.

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