Properly deciding to engage in or to withhold an action is a critical ability for goal-oriented movement control. Such decision may be driven by expected value from the choice of action but associating physical effort may discount such value. A novel anticipatory stopping task was developed to investigate effort discounted decision process potentially present in proactive inhibitory control. Subjects performed or abstained from target reach if they believed it was a Go or Stop trial respectively. Reward was awarded to a reach, correctly timed to hit a target at the same time as the moving bar in Go trials. During the Stop trials, correctly judging to not engage in a reach from the color of the moving bar that linked to the bar’s probability of stopping before the target resulted in gaining a reward. Resistive force field incurred additional physical effort for choosing to reach. Introducing effort expectedly decreased the tendency to respond at trials with higher stop probability. Surprisingly, tendency to respond increased and corresponding reaction time decreased in the trials with lower stop probability. Such asymmetric effect suggests that the value of context ineffective response is discounted, and the value of context effective response is flexibly enhanced by its associated effort cost to drive decision-process in goal-oriented manner. Medial frontal event related potential (ERP) locked to the onset of moving bar appearance reflected such effort discounted decision process. Theta band observed in Stop trials accounted for evaluation of effort and context possibly reinforcing such decision-making.