The Incremental Capital Output Ratio (ICOR) is gaining attention in Indonesia as a tool to evaluate capital investment efficiency and economic output. It is evident that a favorable ICOR result can significantly impact a nation's growth. However, an unfavorable ICOR result may present challenges to a nation, necessitating appropriate policy responses. Additionally, a comparative study may be needed to learn and implement key strategies from other countries as lessons learned. Find out more our insights about this topic in our Legal Brief publication.