This study aims to explore the reasons for the ineffectiveness of tax holiday policy implementation in Indonesia as well as the government's strategies to improve the investment climate. This research uses exploratory study type which does not test theory or hypothesis by using preliminary survey method, conducting direct or indirect interview via email to certain informant by giving questionnaire and direct observation passively observing the field and related websites supporting statistical data in this study in depth. In testing the validity of research data used source triangulation and method triangulation. The progress that has been achieved to date in the implementation of tax holiday policy is to provide ease of bureaucracy administration and simplicity of licensing services in investing by improving coordination among government to improve foreign investors' confidence when investing in Indonesia. So technically, the implementation of tax holiday policy is quite effective in attracting foreign direct investment because it can perform the right obligations according to the regulations. In the investment point of view, tax holiday policy is not effective in attracting foreign direct investment or not becoming the main factor of investor's goal in investment. The cause of the ineffectiveness of the tax holiday policy in attracting foreign direct investment in Indonesia is another indicator that becomes an assessment among others the ease of investment licensing, infrastructure, electricity supply, investor protection, minority and tax administration. Indonesian government's strategy to improve the investment climate is through deregulation, debureaucracy, law enforcement and business certainty for investors. KEY WORDSTax holiday policies, effectiveness, Indonesia investment climate, exploratory study.

Abstract-This study aims to evaluate investment policy in the form of tax reduction facilities as a result of the slowing down of the economic sector and the impact of global business competition resulting in a decline in foreign investor confidence in investing in Indonesia. This research was done in the form of qualitative research type using an exploratory study. The data collection technique used was preliminary surveys, direct interviews and direct observation with the policy actors. The results showed that tax investment policy in the form of tax holidays indicate that the tax incentive policy in Indonesia has little impact on the increase of economic growth. It is proven that there are regulations that do not yet reflect the efficiency of foreign investors for the industrial discrepancies set by the Government in stimulating investment and human resource limitations in relation to the Directorate General of Taxes.

This article was written to provide opinions on the taxation of e-commerce in Establishment of a regulatory body is required to monitor the traffic of communication through the internet to prevent the occurrence of crime in cybercrime.Keyword : E-commerce Transactions, Indonesian taxes, OECD Models PendahuluanIndonesia adalah negara dengan jumlah penduduk terpadat keempat di dunia dengan populasi di atas 250 juta dan meningkat pesat kelas menengah. Sepertiga penduduknya dapat mengakses internet, pasar e-commerce Indonesia diperkirakan akan tumbuh menjadi US$ 130 miliar pada tahun 2020, dengan pertumbuhan tahunan sebesar 50% sesuai dengan data Kementerian Teknologi Informasi dan Komunikasi Indonesia. (https://www.kominfo.go.id/, 2015).E-commerce yang merujuk pada semua bentuk transaksi komersial yang menyangkut organisasi dan individu yang didasarkan pada pemrosesan dan transmisi data yang digitalisasikan, termasuk teks, suara dan gambar. Termasuk juga pengaruh bahwa pertukaran informasi komersial secara elektronik yang mungkin terjadi antara institusi pendukungnya dan aktivitas komersial pemerintah seperti manajemen organisasi, negosiasi dan kontrak komersial, legal dan kerangka regulasi, penyusunan perjanjian keuangan, dan pajak satu sama lain.