Electronic Theses and Dissertation

Penelitian ini menguji pengaruh corporate income tax dan human capital terhadap foreign direct investment pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Populasi dalam penelitian ini mencakup seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode tersebut. Dengan menggunakan teknik purposive sampling, diperoleh 27 perusahaan sebagai sampel penelitian. Penelitian ini menggunakan pendekatan kuantitatif untuk menguji pengaruh antar variabel yang diteliti. Data yang digunakan berupa data sekunder yang bersumber dari laporan keuangan yang kemudian dianalisis secara komprehensif dengan menggunakan analisis regresi berganda untuk menguji hipotesis dan diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa corporate income tax yang diukur dengan ETR berpengaruh positif signifikan terhadap foreign direct investment sedangkan human capital yang diukur dengan HCROI tidak berpengaruh terhadap foreign direct investment. Hal ini menunjukkan bahwa corporate income tax memiliki peran dalam menarik minat investor asing, sedangkan human capital capital belum menjadi faktor utama dalam keputusan investasi tersebut.

Kata Kunci: Corporate Income Tax, Human Capital, Foreign Direct Investment.

This study examines the effect of corporate income tax and human capital on foreign direct investment in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this research consists of all mining companies listed on the Indonesia Stock Exchange throughout the specified period. Using a purposive sampling technique, a total of 27 companies were selected as the research sample. This study employs a quantitative approach to examine the effects among the variables under investigation. The data used are secondary data obtained from financial statements, which are then analyzed comprehensively using multiple regression analysis to test the proposed hypotheses. The data are processed using SPSS. The results indicate that corporate income tax, as measured by the Effective Tax Rate (ETR), has a positive and significant effect on foreign direct investment, while human capital, as measured by the Human Capital Return on Investment (HCROI), has no significant effect on foreign direct investment. This indicates that the corporate income tax level plays a role in attracting foreign investors, while the quality of human capital has not yet become a primary factor in investment decisions. Keywords: Corporate Income Tax, Human Capital, Foreign Direct Investment