Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

Abstract

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage domestic investment funding. Income tax issues in Law No. 2 of 2020 include lowering the corporate income tax rate and imposing taxes on trade through an electronic system. Besides, the issue of income tax in Law No. 11 of 2020 includes tax subjects' determination, the territorial system's adoption, tax objects' exclusion, and changes to the provisions on dividends. The implication of the change in income tax policy on taxation practices is that taxes distort the economy. The delegation of regulations for reducing income tax rates to the government through government regulations creates legal uncertainty. Thus, it is necessary to have tax regulations with minimal complexity, not overlap, provide legal certainty, and further encourage voluntary tax compliance.

Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan

“…Omnibus law merupakan konsep regulasi yang menggabungkan beberapa undang-undang menjadi satu bentuk aturan dengan tujuan untuk menciptakan iklim usaha yang lebih baik dari sisi pertumbuhan ekonomi serta investasi yang berkualitas. Selain itu, juga bertujuan untuk menyelesaikan berbagai permasalahan regulasi yang tumpang tindih dan mendorong pendanaan investasi dalam negeri (Saptono & Ayudia, 2021). Regulasi tersebut telah disahkan dan tersaji dalam UU cipta kerja yang memuat tiga hal utama yaitu undang-undang perpajakan, cipta lapangan kerja dan pemberdayaan usaha mikro dan kecil menengah.…”

Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia?

“…More than two-thirds of this amount was directed towards economic stimulation, tax incentives, guarantees for businesses, and credit restructuring, including allocations to struggling state-owned enterprises in the form of cash injections. Indeed, Law 2/2020 is an unusual and quick move by the government to deal with an uncertain economic situation caused by the Covid-19 pandemic (Saptono & Ayudia, 2021).…”

Analisis Perubahan Ketentuan Subjek Pajak Orang Pribadi Pada Undang-Undang Cipta Kerja Terhadap Pajak Penghasilan Orang Pribadi Dan Mobilitas Sumber Daya Manusia

“…Orang Pribadi terhadap Pajak Penghasilan Adanya ketentuan-ketentuan baru yang melingkupi subjek pajak orang pribadi, seperti pengecualian dividen (baik dividen dalam negeri __________________________________________________________________________________ maupun luar negeri) serta penghasilan luar negeri (baik melalui BUT maupun tidak melalui BUT) dari objek pajak penghasilan dapat mengurangi basis pajak penghasilan (Saptono & Ayudia, 2021). Adanya penurunan basis pajak penghasilan ini tidak hanya terjadi pada subjek pajak dalam negeri (SPDN), tetapi juga pada subjek pajak luar negeri (SPLN).…”